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![Non-Utilized Man hours must be Excluded while allocating Cost to AE Transactions: ITAT [Read Order] Non-Utilized Man hours must be Excluded while allocating Cost to AE Transactions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/ITAT-Taxscan.jpg)
Non-Utilized Man hours must be Excluded while allocating Cost to AE Transactions: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) in Triune Energy Services vs. DCIT held that non-utilized man hours must be excluded while...