Salary Paid to Transferred Government Staff Allowed as Business Expense

DCIT Vs Haryana Urban Development Authority (ITAT Chandigarh)

The Chandigarh Bench of the Income Tax Appellate Tribunal adjudicated an appeal filed by the Revenue against the order of the Commissioner of Income Tax (Appeals) for assessment year 2018–19. The sole issue raised was whether salary expenditure incurred by Haryana Urban Development Authority (HUDA) on employees of the Department of Urban Estates (DUE) was allowable as business expenditure, given that DUE is a separate department of the State Government under the administrative control of the Director General, Town and

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