https://www.taxtmi.com/caselaws?id=117947 The Tribunal upheld the Commissioner of Income-tax (Appeals)' findings, dismissing the appeal. Mrs. Sudha Tiwari's salary increase was deemed unreasonable, breaching Section 13(1)(c) and disqualifying exemption under Section 11. The Tribunal affirmed the income computation under Section 28 and upheld the interest levy under Section 234B. Mrs. Tiwari's influence in the organization and disproportionate salary growth were key factors in the decision. en-us Tue, 31 Aug 2004 00:00:00 +0530 Wed, 27 Jun 2012 15:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117947 The Tribunal upheld the Commissioner of Income-tax (Appeals)' findings, dismissing the appeal. Mrs. Sudha Tiwari's salary increase was deemed unreasonable, breaching Section 13(1)(c) and disqualifying exemption under Section 11. The Tribunal affirmed the income computation under Section 28 and upheld the interest levy under Section 234B. Mrs. Tiwari's influence in the organization and disproportionate salary growth were key factors in the decision. Case-Laws Income Tax Tue, 31 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117947