https://www.taxtmi.com/caselaws?id=296818 The Tribunal upheld the decision of the CIT(A) disallowing a payment made by the firm to the deceased partner's spouse, despite the appellant's arguments based on the partnership deed. The Tribunal found the CIT(A)'s decision well-reasoned and noted a previous ruling against the appellant on a similar issue. The appeal was dismissed, affirming the disallowance of the payment as a revenue expenditure under section 37. en-us Wed, 04 Mar 2015 00:00:00 +0530 Mon, 09 Aug 2021 08:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296818 The Tribunal upheld the decision of the CIT(A) disallowing a payment made by the firm to the deceased partner's spouse, despite the appellant's arguments based on the partnership deed. The Tribunal found the CIT(A)'s decision well-reasoned and noted a previous ruling against the appellant on a similar issue. The appeal was dismissed, affirming the disallowance of the payment as a revenue expenditure under section 37. Case-Laws Income Tax Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296818