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        Case ID :
        Income Tax

        Disallowance of Professional Fees - The claim of the appellant...

        Court Reviews Disallowance of Professional Fees for Retained Family Members in Business Management and Operations.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Disallowance of Professional Fees - The claim of the appellant rest on the ground that both the employees worked on retainer-ship basis and were qualified professional. The appointment of both the employees was purely a commercial decision keeping in mind the benefit of the business as a whole as it would be very important that the family persons should be employed in the own family business to control the management, operations, staff etc. so that there should not be any difficulty in running the business. The lower authorities, without questioning the appointment letter of both the persons, questioned the genuineness of the transaction. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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