2023 (8) TMI 1577

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..... KUMAR, ACCOUNTANT MEMBER: The present appeal has been filed by the assessee against the order of ld. CIT(A)-22, new Delhi dated 27.06.2018. 2. The assessee has raised the following grounds of appeal: "1. The Ld. CIT(A) has erred both in law and in facts in upholding the Ad-Hoc addition of Rs. 31,80,000/- made to the returned loss on account of disallowance of salary expenses made to related .....

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..... olding that there is no justification and correlation between the payment of the salary and their contribution to the company. 4. Heard the arguments of both the parties and perused the material available on record. 5. We find that the AO has not brought anything on record by giving comparable cases to prove that the salary paid to these 11 persons are more than the market average. The disallowa .....

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