Case Law Details
Case Name : M/s. Hinduja Group India Ltd. Vs ACIT (ITAT Mumbai)
Appeal Number : ITA No.4458/Mum/2014
Date of Judgement/Order : 17/05/2018
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Mumbai
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M/s. Hinduja Group India Ltd. Vs ACIT (ITAT Mumbai)
We observe that in the case at hand, payment is made to the employees who are unrelated third parties and no payment has been made to the group companies or related parties, hence provisions of section 40A(2) are not applicable. Further even section 40A(2)
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