2001 (9) TMI 19

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..... 200 was shown in the return. The Assessing Officer made certain additions, One of these related to the disallowance of an amount of Rs.18,000 alleged to have been paid as salary to Smt. Nisha Jain and Smt. Kanchan Jain. It was claimed by the assessee that a salary of Rs.750 per month was being paid to each of the two ladies. On this basis, a deduction of Rs.18,000 was claimed. After hearing learne .....

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..... it of Rs.8,00,256 was declared. After claiming deductions, a total income of Rs.79,200 was shown in the return. The Assessing Officer made certain additions, One of these related to the disallowance of an amount of Rs.18,000 alleged to have been paid as salary to Smt. Nisha Jain and Smt. Kanchan Jain. It was claimed by the assessee that a salary of Rs.750 per month was being paid to each of the tw .....

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..... not necessary for the assessee to maintain a register under the Punjab Shops and Commercial Establishments Act, 1958. Thus, a substantial question of law arises for the consideration of the court. After hearing learned counsel we find that the two ladies were examined by the Assessing Officer. Their statements were recorded. The findings are based on appreciation of evidence. The factum of reg .....

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