https://www.taxtmi.com/caselaws?id=26482 The High Court upheld the Tribunal's decisions in favor of the Department and against the assessee. The court found the remuneration paid to the employees excessive and unreasonable under section 40(c) of the Income-tax Act, 1961. The disallowance of part of the salary paid to employees during the assessment year 1970-71 was justified, and the application of section 37(2A) on entertainment expenditure was ruled in favor of the Department. en-us Mon, 26 Aug 1985 00:00:00 +0530 Fri, 05 Feb 2010 12:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26482 The High Court upheld the Tribunal's decisions in favor of the Department and against the assessee. The court found the remuneration paid to the employees excessive and unreasonable under section 40(c) of the Income-tax Act, 1961. The disallowance of part of the salary paid to employees during the assessment year 1970-71 was justified, and the application of section 37(2A) on entertainment expenditure was ruled in favor of the Department. Case-Laws Income Tax Mon, 26 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26482