https://www.taxtmi.com/caselaws?id=304370 The ITAT partially allowed the Assessee's appeal, upholding the disallowance of salary paid to the father but overturning the disallowance of expenses on two-wheeler vehicles. The disallowance of salary to the father was confirmed under section 40A(2)(b) of the Income Tax Act, 1961, deemed unreasonable and held as a bogus claim. However, the disallowance of expenses on two-wheeler vehicles for business purposes was not justified, and the ITAT restricted the disallowance on motor car expenses while deleting the disallowance on vehicle fuel and maintenance expenses. en-us Tue, 31 Aug 2010 00:00:00 +0530 Thu, 22 Sep 2022 15:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304370 The ITAT partially allowed the Assessee's appeal, upholding the disallowance of salary paid to the father but overturning the disallowance of expenses on two-wheeler vehicles. The disallowance of salary to the father was confirmed under section 40A(2)(b) of the Income Tax Act, 1961, deemed unreasonable and held as a bogus claim. However, the disallowance of expenses on two-wheeler vehicles for business purposes was not justified, and the ITAT restricted the disallowance on motor car expenses while deleting the disallowance on vehicle fuel and maintenance expenses. Case-Laws Income Tax Tue, 31 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304370