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Income Tax - Highlights / Catch Notes

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Disallowance of salary paid to relative - excessive and ...

Income Tax

May 16, 2017

Disallowance of salary paid to relative - excessive and unreasonable expenses - Wife of son of the partner does not fall within the definition of the relative as defined under sub-section (2) of section 41 of the Act. In view of this fact the provisions of section 40A(2)(b) are not applicable. - AT

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