https://www.taxtmi.com/caselaws?id=15252 The court held that the Tribunal erred in allowing the deduction of Rs. 12,107 as it constituted a payment to a partner falling within the scope of section 40(b) for disallowance. The decision reaffirmed the strict application of the provision to prevent tax evasion through disguised partner payments, irrespective of the partner's capacity within the firm. en-us Thu, 03 Feb 2000 00:00:00 +0530 Tue, 04 Aug 2009 12:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15252 The court held that the Tribunal erred in allowing the deduction of Rs. 12,107 as it constituted a payment to a partner falling within the scope of section 40(b) for disallowance. The decision reaffirmed the strict application of the provision to prevent tax evasion through disguised partner payments, irrespective of the partner's capacity within the firm. Case-Laws Income Tax Thu, 03 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15252