Allowing the appeal of the revenue the Court held that; salary paid to a sweeper for cleaning premises and hall which is in the name of founder of the company is held to be not allowable as deduction.(AY. 1999-2000)
CIT v. Malayala Manorama Co. Ltd. (2018) 258 Taxman 238/( 2019) 410 ITR 423 (Ker.)(HC)
S. 37(1) : Business expenditure – Salary paid to a sweeper for cleaning premises and hall which is in the name of founder of the company is held to be not allowable as deduction.