Sub-section 2(c) : Where Assessing Officer observed that assessee society had paid excessive salary to an employee, who was specified person within provisions of section 13(3), and made addition on account of payment in excess of reasonable salary to assessee’s income, since salary paid to aforesaid employee in subsequent assessment years had been considered by department as reasonable, which was equal to salary in relevant assessment year, impugned addition deserved to be deleted – St. Francis Education Society v. Assistant Commissioner of Income-tax – [2024] 161 taxmann.com 394 (Raipur – Trib.)
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