1977 (12) TMI 65

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....come from M/s. Namkum Transport Co. and M/s. Shivchand Joshi & Co. and from house property. The assessee paid Rs. 3,768 to Shri Dinesh Mehta who looked after her interest in the above two firms and claimed the deduction for Rs. 3,768. The ITO disallowed the claim of the assessee observing that no details have been filed. On appeal, the counsel of the assessee contended that the payment of Rs. 3,76....

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....the counsel of the assessee, relying in 74 I.T.R 57 SC urged that Shri Metha was looking after the interest of the assessee in the two firms, and therefore, the payment of salary to Shri Mehta was the business expenditure. The Departmental Representative very strongly relied on the orders of the authorities below and urged that the assessee should have looked after her interest in the two firms an....