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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Disallowance of payment made to relatives of the Directors u/s ...

Income Tax

December 3, 2018

Disallowance of payment made to relatives of the Directors u/s 40A(2)(b) - AO should have considered experience, qualification and technical competency, which has not been done in the instant case - Director is taxable at maximum marginal rate - Additions deleted.

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