Underwater Services Company Ltd. Vs DCIT
Mudda (Issue)
Related party ko charter hire payment lower than market rate par diya, Revenue ne disallow kiya tha aur addition 153A mein ki thi.
Faisla (Held)
ITAT ne bola ki comparable rates se kam charge kiya gaya aur records mein incriminating material nahi tha, isliye addition delete ho gayi.
Practical takeaway
Related party transactions ka market comparability proof ho to TP aur 153A dono mein relief mil sakta hai, records proper rakhna zaruri hai.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-21.