https://www.taxtmi.com/caselaws?id=215052 The Tribunal allowed the appeal, directing the deletion of the disallowance of Rs. 87,000/- paid as salary to Smt. Savita Belwal and the addition of Rs. 10,11,401/- under section 41(1) of the Income Tax Act, 1961. The Tribunal found the salary paid to Smt. Belwal reasonable, noting her qualifications and subsequent employment. Additionally, it concluded that the conditions for applying section 41(1) were not met as there was no actual benefit to the assessee due to the alleged cessation of liabilities. en-us Fri, 25 May 2012 00:00:00 +0530 Mon, 23 Jul 2012 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215052 The Tribunal allowed the appeal, directing the deletion of the disallowance of Rs. 87,000/- paid as salary to Smt. Savita Belwal and the addition of Rs. 10,11,401/- under section 41(1) of the Income Tax Act, 1961. The Tribunal found the salary paid to Smt. Belwal reasonable, noting her qualifications and subsequent employment. Additionally, it concluded that the conditions for applying section 41(1) were not met as there was no actual benefit to the assessee due to the alleged cessation of liabilities. Case-Laws Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215052