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ITAT Pune Deletes Disallowance for Salary & Partner Remuneration paid in Cash
Case Law Details
- Case Name
- Sonone Surgical and Ophthalmic Hospital Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
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Sonone Surgical and Ophthalmic Hospital Vs ITO (ITAT Pune)
ITAT Deletes Disallowance of Cash Payments to Partners and Employees
Brief Facts:
The assessee, a partnership firm running a hospital, did not file a regular return of income for A.Y. 2019-20.
Based on information of large transactions, the AO issued a notice u/s 148.
Return was filed on 10.03.2023 declaring income of ₹34,93,220.
Books were audited u/s 44AB, audit report was e-filed on 30.10.2019, but return was missed due to consultant’s oversight.
During reassessment, AO noted the gross revenue was not in dispu...





