1982 (9) TMI 157 - AT - Income Tax

Summary

The appeal was filed with a delay of 30 days, but the delay was condoned as the assessee had a valid reason. The appeal was admitted. The issue in the appeal was the disallowance of a salary deduction to two members of an AOP. The Tribunal allowed the deduction as the members had rendered services and the payment was genuine. The appeal was allowed.