The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that Section 40A(2)(b) cannot be invoked merely for Unregistered agreement. The assessee company, DE Diamond Electric India Pvt Limited was engaged in the business of manufacturing and trading of ignition coils for motor vehicle engines. For the year under consideration, the assessee filed return of income […]
from Taxscan | Simplifying Tax Laws https://ift.tt/30GRvzf
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