https://www.taxtmi.com/caselaws?id=12442 Disallowance of salary paid to the assessee's relatives was sustained because the authorities had examined the alleged employees, recorded their statements, and found no proof that services were rendered. The absence of a register was only one factor in the evidentiary assessment, and the close relationship with the assessee further supported the finding that the claim lacked a proper factual basis. On those concurrent findings of fact, no substantial question of law arose under Section 260A, and interference was declined. en-us Thu, 27 Sep 2001 00:00:00 +0530 Thu, 25 Feb 2010 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12442 Disallowance of salary paid to the assessee's relatives was sustained because the authorities had examined the alleged employees, recorded their statements, and found no proof that services were rendered. The absence of a register was only one factor in the evidentiary assessment, and the close relationship with the assessee further supported the finding that the claim lacked a proper factual basis. On those concurrent findings of fact, no substantial question of law arose under Section 260A, and interference was declined. Case-Laws Income Tax Thu, 27 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12442