<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>1971 (4) TMI 30 - ALLAHABAD High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=8552</link>
    <description>The High Court of ALLAHABAD ruled in favor of the assessee, a Hindu undivided family represented by Shri K.L. Raizada, allowing the deduction of Rs. 12,000 paid to Shri P.N. Suri as a salary payment under the Income-tax Act. The Court determined that the salary paid to Shri Suri was essentially remuneration for Shri Raizada, a partner of the firm, who then employed Shri Suri. The Court held that the sum could be considered as paid to Shri Raizada, justifying the deduction and directing its deletion from the total income of the assessee under section 10(2)(xv) of the Act.</description>
    <language>en-us</language>
    <pubDate>Thu, 29 Apr 1971 00:00:00 +0530</pubDate>
    <lastBuildDate>Thu, 30 Apr 2009 15:42:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=47595" rel="self" type="application/rss+xml"/>
    <item>
      <title>1971 (4) TMI 30 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=8552</link>
      <description>The High Court of ALLAHABAD ruled in favor of the assessee, a Hindu undivided family represented by Shri K.L. Raizada, allowing the deduction of Rs. 12,000 paid to Shri P.N. Suri as a salary payment under the Income-tax Act. The Court determined that the salary paid to Shri Suri was essentially remuneration for Shri Raizada, a partner of the firm, who then employed Shri Suri. The Court held that the sum could be considered as paid to Shri Raizada, justifying the deduction and directing its deletion from the total income of the assessee under section 10(2)(xv) of the Act.</description>
      <category>Case-Laws</category>
      <law>Income Tax</law>
      <pubDate>Thu, 29 Apr 1971 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=8552</guid>
    </item>
  </channel>
</rss>