https://www.taxtmi.com/caselaws?id=66151 The Tribunal held that payments made to partners for acting in films were not subject to disallowance under section 40(b) of the Income-tax Act, 1961. The Tribunal reasoned that the payments were for acting services, not as remuneration for their roles as partners in the firm. Relying on precedents and distinguishing the nature of the payments, the Tribunal upheld the deletion of the disallowance made by the Commissioner (Appeals) and dismissed the revenue's appeal. en-us Tue, 29 Jul 1986 00:00:00 +0530 Mon, 21 Feb 2011 17:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66151 The Tribunal held that payments made to partners for acting in films were not subject to disallowance under section 40(b) of the Income-tax Act, 1961. The Tribunal reasoned that the payments were for acting services, not as remuneration for their roles as partners in the firm. Relying on precedents and distinguishing the nature of the payments, the Tribunal upheld the deletion of the disallowance made by the Commissioner (Appeals) and dismissed the revenue's appeal. Case-Laws Income Tax Tue, 29 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66151