Payer claiming 100% expenses & payee declaring profit 44AE held legal tax planning
November 4, 2025
Income Tax, ITAT
Declaring deemed profit u/s 44AE against business payments claimed as expenditure by related party was legal tax-planning – ITAT In a recent judgment, ITAT Delhi has upheld the finding of CIT(A) that transactions with related party who claimed 100 % expenditure of payments made to assessee who in …