Case Law Details
Case Name : DCIT Vs M.G.S. Hospitalities (ITAT Delhi)
Appeal Number : ITA Nos. 2415 and 2416(Del)/2010
Date of Judgement/Order : 19/11/2010
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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DCIT Vs M.G.S. Hospitalities (ITAT Delhi)- Section 40A(2)(b) – When assessee firm pays hefty salary to the father of a partner, it attracts provisions of Sec 40A(2)(b) but dis allowance can be made without verifying the market value of services provided by the partner’s father.
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