https://www.taxtmi.com/caselaws?id=236148 The Appellate Tribunal upheld the deletion of the disallowance of the contribution of PACS Managers' salary amounting to Rs. 1,13,38,000. The Tribunal emphasized that the payment must be made out of commercial expediency rather than being compulsory, differentiating the case from precedent. It concluded that the funds were an expenditure related to the business, justifying the deletion of the addition by the ld. CIT (A). The Tribunal confirmed the order of the ld. CIT (A) and dismissed the department's appeal, citing a previous similar decision. en-us Thu, 15 Mar 2012 00:00:00 +0530 Tue, 06 Aug 2013 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236148 The Appellate Tribunal upheld the deletion of the disallowance of the contribution of PACS Managers' salary amounting to Rs. 1,13,38,000. The Tribunal emphasized that the payment must be made out of commercial expediency rather than being compulsory, differentiating the case from precedent. It concluded that the funds were an expenditure related to the business, justifying the deletion of the addition by the ld. CIT (A). The Tribunal confirmed the order of the ld. CIT (A) and dismissed the department's appeal, citing a previous similar decision. Case-Laws Income Tax Thu, 15 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236148