2002 (9) TMI 26

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....d the following question for our opinion: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in determining the reasonableness of salary paid to the sons of the applicant, Sri Anoop Kumar Khandewal and Sh. Alok Kumar Khandelwal, at Rs. 3,000 and Rs. 2,500 per month, respectively, by comparing their salaries with that of the salary of a peo....

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....e-tax (Appeals) to Rs. 48,000 and the Tribunal has further enhanced it to Rs. 66,000, i.e., Rs. 36,000 to Anoop and Rs. 30,000 to Alok. Learned counsel for the assessee, Mr. Jhanwar, submits that the amount of salary claimed on account of payment to the sons, i.e., Anoop and Alok, was reasonable, as both are looking after the business and the assessee has got paralytic attack in the year 1983, th....