https://www.taxtmi.com/caselaws?id=36304 The High Court ruled in favor of the revenue regarding the validity of proceedings under section 147 of the Income-tax Act, 1961, allowing fresh evidence subject to admissibility. The disallowance of salaries paid to Mrs. Kamala Devi Saboo was upheld due to lack of evidence of services rendered. Similarly, the disallowance of salaries paid to Mr. S. P. Chhaochharia was justified as he did not provide services to the company. The Court affirmed the Tribunal's decision on the competence to decide salary allowability and found the Tribunal's findings not perverse regarding sections 28 and 37 of the Income-tax Act, 1961. en-us Thu, 21 Aug 1980 00:00:00 +0530 Sat, 20 Mar 2010 14:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36304 The High Court ruled in favor of the revenue regarding the validity of proceedings under section 147 of the Income-tax Act, 1961, allowing fresh evidence subject to admissibility. The disallowance of salaries paid to Mrs. Kamala Devi Saboo was upheld due to lack of evidence of services rendered. Similarly, the disallowance of salaries paid to Mr. S. P. Chhaochharia was justified as he did not provide services to the company. The Court affirmed the Tribunal's decision on the competence to decide salary allowability and found the Tribunal's findings not perverse regarding sections 28 and 37 of the Income-tax Act, 1961. Case-Laws Income Tax Thu, 21 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36304