Held that the Commission paid to subsidiary at lower rate than others. No disallowance can be made. (AY.2011-12)
DLF Universal Ltd. v. Dy. CIT (2021) 88 ITR 33 (SN) (Delhi)(Trib.)
S. 40A(2) : Expenses or payments not deductible-Excessive or unreasonable-Commission paid to subsidiary at lower rate than others-No disallowance can be made.