https://www.taxtmi.com/caselaws?id=77227 The High Court upheld the ITAT's decision, ruling in favor of the assessee in a case challenging the benefit of Section 11 of the Income Tax Act, 1961, and alleged violation of Section 13(1)(c). The Court found that the payments made to individuals were for legitimate services and not excessive, dismissing the appeal for lack of merit. The judgment emphasized the importance of factual analysis and concluded that no substantial question of law arose, leading to the dismissal of the appeal without costs. en-us Tue, 13 Jul 2010 00:00:00 +0530 Wed, 01 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77227 The High Court upheld the ITAT's decision, ruling in favor of the assessee in a case challenging the benefit of Section 11 of the Income Tax Act, 1961, and alleged violation of Section 13(1)(c). The Court found that the payments made to individuals were for legitimate services and not excessive, dismissing the appeal for lack of merit. The judgment emphasized the importance of factual analysis and concluded that no substantial question of law arose, leading to the dismissal of the appeal without costs. Case-Laws Income Tax Tue, 13 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77227