Management support service allowable as business expenditure

Cargo Partner Logistics India Private Limited Vs ITO (ITAT Kolkata)

Held that payment towards management support services is allowable as business expenditure as the same is paid for smooth and effective running of the business.

Facts-

In the present case, the assessee moved an application under Section 154 of the Act stating that learned AO had made an apparent mistake and has not given the correct effect of the directi

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