https://www.taxtmi.com/caselaws?id=70592 A delay in filing the appeal was condoned because the assessee showed sufficient cause: the appeal fee challan had been applied for in time but was received only later, and the revenue did not effectively rebut that explanation. Salary paid by an association of persons to two members was held deductible where the payment was genuine, not disputed by the assessing authority, and made for services actually rendered; it could not be disallowed merely because the recipients were beneficiaries of the business. The prior year's allowance on similar facts also supported the claim, and the disallowance was set aside. en-us Mon, 27 Sep 1982 00:00:00 +0530 Mon, 18 Apr 2011 11:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70592 A delay in filing the appeal was condoned because the assessee showed sufficient cause: the appeal fee challan had been applied for in time but was received only later, and the revenue did not effectively rebut that explanation. Salary paid by an association of persons to two members was held deductible where the payment was genuine, not disputed by the assessing authority, and made for services actually rendered; it could not be disallowed merely because the recipients were beneficiaries of the business. The prior year's allowance on similar facts also supported the claim, and the disallowance was set aside. Case-Laws Income Tax Mon, 27 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70592