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2011 (2) TMI 195 - AT - Income TaxDisallowance - Salary paid to the Director - the assessee submitted that Smt Samina Vohra is overall In-charge of the company and looks after all the activities of the company - This aspect has not been proved to be false or untrue - Therefore, merely because the remuneration of the lady director is more than that of the Managing Director, the same, cannot be held as excessive or unreasonable - No part of the salary should be disallowed u/s 40(2)(b) of the Act especially under the given facts and circumstances of the case - Hence, set aside the order of the CIT(A) and direct the Assessing Officer to delete the addition - Held that, the ground raised by the assessee is accordingly allowed - Hence, the appeal filed by the assessee is allowed.
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