Salaries of Urban Estates employees, now with HUDA, qualify as business expenses for tax purposes due to essential roles.

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....Allowable expenditure - salaries paid to the employees of the Department of Urban Estates on account of transfer of functions overtaken by the HUDA - In the absence of diversion of employees from Department of Estates, HUDA would have to hire outside manpower and also require to pay them accordingly. Keeping in view the functions performed by the employees for HUDA the expenses out of salary cannot be treated as non business expenditure. - AT....