The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) addressed multiple contentious issues including disallowance under Section 40(a)(ia), allowability of retainership fees, reimbursement of expenses, and disallowance under Section 14A of the Income Tax Act. The bench of Vimal Kumar (Judicial Member) and S. Rifaur Rahman (Accountant Member) upheld the findings of the CIT(A),…
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