Tribunal held that expenses incurred on account of reimbursement of salary of employees deputed to it by its sister concern in order to facilitate assessee in carrying on its business is held to be allowable as deduction. (AY. 2009-10, 2010-11)
Angre Port (P.) Ltd. v. ITO (2019) 177 ITD 291/ 181 DTR 169 (Pune)(Trib.)
S. 37(1) : Business expenditure-Reimbursement of salary paid by sister concern- Held to be allowable as deduction.