1983 (9) TMI 2

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..... e opinion of this court by the Income-tax Appellate Tribunal, Bangalore Bench, under section 256(1) of the Income-tax Act, 1961 : "1. Whether, on the facts and in the circumstances of the case, the disallowance under section 40A(5) of the Income-tax Act, 1961, of Rs. 12,000 out of remuneration paid to 'managing director' and Rs. 14,492 out of remuneration paid to director was right in law ? 2. .....

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