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    <title>2002 (9) TMI 26 - RAJASTHAN High Court</title>
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    <description>Salary paid to the assessee&#039;s sons was found excessive on the facts, as they were graduates, one had previously received a much lower salary, and the business continued despite the assessee&#039;s earlier paralytic attack. The court held that reasonableness of salary is essentially a question of fact, and the Tribunal, as final fact-finding authority, had not recorded any perverse finding. The Tribunal was therefore justified in comparing the claimed remuneration with a lower benchmark and restricting it to a reasonable amount. The reference was answered in favour of the Revenue and against the assessee.</description>
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      <title>2002 (9) TMI 26 - RAJASTHAN High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=11754</link>
      <description>Salary paid to the assessee&#039;s sons was found excessive on the facts, as they were graduates, one had previously received a much lower salary, and the business continued despite the assessee&#039;s earlier paralytic attack. The court held that reasonableness of salary is essentially a question of fact, and the Tribunal, as final fact-finding authority, had not recorded any perverse finding. The Tribunal was therefore justified in comparing the claimed remuneration with a lower benchmark and restricting it to a reasonable amount. The reference was answered in favour of the Revenue and against the assessee.</description>
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      <pubDate>Wed, 04 Sep 2002 00:00:00 +0530</pubDate>
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