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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.

            <h1>Disallowance of payments to members: AOP/BOI deductions barred for interest, salary, bonus, commission or remuneration.</h1> Payments by an association of persons or body of individuals to its members as interest, salary, bonus, commission or remuneration are not deductible. Interest paid to a member is disallowed to the extent it exceeds interest received from that member, while capacity of receipt or payment (individual versus representative) can affect allowance; salary paid to a member in any capacity is disallowed.

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