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Income Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Exemption u/s 11 - Payment of salary to certain members of the ...


Court Upholds Salary Payment Exemption u/s 11; No Evidence of Excessive Payments or Non-Rendered Services Found.

December 14, 2021

Case Laws     Income Tax     AT

Exemption u/s 11 - Payment of salary to certain members of the society - no adverse material has been brought on record by the AO to hold that services have not been rendered by these persons and payments made to these specified persons are excessive and unreasonable. We hold that there is no justification in the action of the AO for making a disallowance under this head. - AT

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