https://www.taxtmi.com/caselaws?id=64148 Disallowance under section 40A(2) for salary and commission paid to two employees was held unwarranted where the payments were supported by a written agreement providing annual increments and the additional amounts represented leave salary and salary arrears. The remuneration was examined against the employees' responsibilities, qualifications, services rendered, and the improvement in turnover, and it was found not to be materially higher than in the immediately preceding year. On that basis, the addition was deleted. en-us Mon, 11 Jan 1982 00:00:00 +0530 Sat, 05 Feb 2011 11:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64148 Disallowance under section 40A(2) for salary and commission paid to two employees was held unwarranted where the payments were supported by a written agreement providing annual increments and the additional amounts represented leave salary and salary arrears. The remuneration was examined against the employees' responsibilities, qualifications, services rendered, and the improvement in turnover, and it was found not to be materially higher than in the immediately preceding year. On that basis, the addition was deleted. Case-Laws Income Tax Mon, 11 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64148