https://www.taxtmi.com/highlights?id=70569 Deduction of club membership fees paid to Cricket Club of India in the name of Director - Business was closed / wounded up as the company was converted to LLP - Since the assessee company functions through the director/share-holders and even though converted to LLP, still will be functioning through the key persons; and it is noted that membership was for Shri. Anand Didwania, who was a director & later partner of LLP and so, is a key person of assessee company/LLP. - Claim allowed - AT en-us Mon, 26 Jun 2023 08:41:38 +0530 Mon, 26 Jun 2023 14:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70569 Deduction of club membership fees paid to Cricket Club of India in the name of Director - Business was closed / wounded up as the company was converted to LLP - Since the assessee company functions through the director/share-holders and even though converted to LLP, still will be functioning through the key persons; and it is noted that membership was for Shri. Anand Didwania, who was a director & later partner of LLP and so, is a key person of assessee company/LLP. - Claim allowed - AT Highlights Income Tax Mon, 26 Jun 2023 08:41:38 +0530 https://www.taxtmi.com/highlights?id=70569