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TMI Blog2019 (11) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed by the Commissioner of Income-tax (Appeals)-I, Aurangabad on 19-11-2018 in relation to the assessment year 2014-15. 2. The only issue raised in this appeal is against the confirmation of disallowance amounting to Rs. 40,89,500/- under section 40A(2)(a) of the Income-tax Act, 1961 (hereinafter also called `the Act'). 3. Briefly stated, the facts of the case are that the assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 22.00 paid to Shri Rohit J. Kshirsagar, the AO restricted the deductibility to Rs. 3,10,500/-, being, the equal amount paid to Shri Rohit J. Kshirsagar and added the remaining amount of Rs. 18,89,500/-. No amount was held to be reasonably paid to Smt. Pratibha, which was added in entirety. The ld. CIT(A) sustained the addition. 4. I have heard both the sides and gone through the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Rohit J. Kshirsagar is reasonable. It is further observed that the assessee paid remuneration of Rs. 24.00 lakh to Shri Rohit J. Kshirsagar during the immediately preceding year, which was uncontrovertedly stated to have been allowed. I, therefore, order to delete the addition of Rs. 18,89,500/- made in respect of salary paid to Shri Rohit J. Kshirsagar. 5. As regards the salary of Rs. 22.00 p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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