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    <title>2015 (2) TMI 774 - DELHI HIGH COURT</title>
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    <description>The High Court partially allowed the appeal, ruling in favor of the revenue on the disallowance of the cost paid to Hindustan Lever Ltd. for salary. The Court held that the deduction could not be disallowed solely based on liability pertaining to earlier years. On the addition of the claim for additional payment for earlier years towards short payment of processing charges, the Court affirmed the lower judgments, stating the claim was disputed and without a right to receive the amount.</description>
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      <description>The High Court partially allowed the appeal, ruling in favor of the revenue on the disallowance of the cost paid to Hindustan Lever Ltd. for salary. The Court held that the deduction could not be disallowed solely based on liability pertaining to earlier years. On the addition of the claim for additional payment for earlier years towards short payment of processing charges, the Court affirmed the lower judgments, stating the claim was disputed and without a right to receive the amount.</description>
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