Yanfeng India Automotive Interior Systems Pvt. Ltd. Vs Joint CIT (OSD) (ITAT Ahmedabad)
Case ke facts
Company ne apne associated enterprise (AE) ko ₹3.07 crore reimburse kiye. Department ne bola koi actual service ya business proof nahi diya gaya, toh ALP zero lagayi.
Mudda (Issue)
Kya reimbursement pe ALP zero ho sakta hai jab tak koi business link ka proof na ho?
Faisla (Held)
ITAT ne kaaha, kyunki assessee ne service aur business connection ka koi saboot nahi diya, isliye ₹3.07 crore ka ALP zero theek hai.
Practical takeaway
Agar AE ko payment kar rahe ho toh har service ka kaam aur proof zaroor file karo, nahi toh pura ALP zero ho jayega.
Original report: taxguru.in
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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: 2026-10-22.