Tribunal held that in order to claim expenses as allowable expenses the  assessee had to demonstrate that certain services were provided by Head Office to assessee-subsidiary for which expenditure was incurred at global Head Office level.  The  Assessing Officer was required to examine organizational structure of holding company vis-a-vis assessee company and it was to be established that nexus was available between payment and services rendered .Matter remanded.( AY. 2009 -10, 2011-12, 2012 -13 )