The AO disallowed the salary paid to spouse of the employees . The CIT( A) restricted the disallowances to 30 % of gross receipts . The Tribunal afformed the order of the CIT( A). ( ITA Nos. 4147 to 4153 & 4585 to 4593/Mum/2024 dt. 3-7 -2025 ) ( AY 2016–17 to 2022–23 )
J. Kumar Infraprojects Ltd. v. DCIT ( Mum) ( Trib)
S.37(1): Business expenditure – Salary paid to staff/ spouse and professional fees – Disallowance is restricted to 30% .[ S. 40(a)(ia),143(3) ]
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