Sec. 40A(2) of the IT Act is applicable in case of a revenue expenditure claim involving payments made to related parties
Last updated: 24 July 2021
Court :
ITAT Hyderabad
Brief :
These assessee’s five appeals arise against the CIT(A)-5 Hyderabad’s common order dated 31.8.2016 passed in case nos.384/2014-15, 635/2014-15 and 665/2014-15 [ for AYs 2010-11, 2011-12 & 2012-13] and order dated 20.6.2017 in case nos.39/2016-17 , 0335/2016-17 [for A.Y. 2013-14 and 2014-15] respectively; involving proceedings u/s 143(3) of the Income Tax Act, 1961 [in short ‘the Act’]. Heard both the parties. Case files perused.
Citation :
ITA No. 549/Hyd./2018
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