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2011 (11) TMI 47 - DELHI HIGH COURTSection 40A(2)(b) of the Income Tax Act - disallowance out of the consultancy fees paid to the three Directors - AO made disallowance on grounds that salary paid to the said two Directors was in addition to the consultancy fee; and assessee failed to produce professional degrees and income tax returns (ITRs) of the aforesaid two Directors - it was decided that assessee had paid the salary and consultancy fee to the different Directors - fit case to be remitted back to the Tribunal for afresh adjudication as learned counsel has referred to certain other evidence placed on record, which is not considered by the Tribunal - Appeal disposed off.
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