https://www.taxtmi.com/caselaws?id=210628 The appeal was against the order of the Commissioner of Income-tax (Appeals)-XVI, Ahmedabad for assessment year 2007-08. The appellant challenged the order's validity due to a time limitation issue regarding the notice under section 143(2). The second issue involved the disallowance of salary to a partner in his HUF representative capacity. The Tribunal ruled in favor of the appellant, stating that the partner's role was personal, meeting the requirements of Explanation-4 to Section 40(b). Consequently, the disallowance was deemed unjustified, and the appeal was allowed, overturning the previous decisions. en-us Fri, 26 Aug 2011 00:00:00 +0530 Sat, 11 Feb 2012 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210628 The appeal was against the order of the Commissioner of Income-tax (Appeals)-XVI, Ahmedabad for assessment year 2007-08. The appellant challenged the order's validity due to a time limitation issue regarding the notice under section 143(2). The second issue involved the disallowance of salary to a partner in his HUF representative capacity. The Tribunal ruled in favor of the appellant, stating that the partner's role was personal, meeting the requirements of Explanation-4 to Section 40(b). Consequently, the disallowance was deemed unjustified, and the appeal was allowed, overturning the previous decisions. Case-Laws Income Tax Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210628