Ahsaan Qureshi v/s Asstt. Commissioner of Income Tax
Parties Involved
Facts Summary
The assessee, Ahsaan Qureshi, filed an appeal challenging the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2009-10. The assessee declared total income of ` 20,15,329 and agricultural receipt of ` 11,05,025. The case was selected for scrutiny. The Assessing Officer disallowed salary paid to Smt. Zeenat P. Qureshi, wife of the assessee, and also disallowed a commission payment of ` 1 lakh due to non-deduction of TDS. Additionally, the Assessing Officer disallowed the amount received in cash for the sale of agricultural produce. The assessee appealed against these disallowances.…
Decision in favour of
Assessee
Legal Issues
- 1. Disallowance of salary paid to Smt. Zeenat P. Qureshi
- 2. Disallowance of commission payment due to non-deduction of TDS
- 3. Disallowance of cash receipts from sale of agricultural produce
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
1 precedent cited in this judgement.
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