{"version":"1.0","provider_name":"Taxmann Blog","provider_url":"https:\/\/www.taxmann.com\/post","author_name":"Taxmann","author_url":"https:\/\/www.taxmann.com\/post\/author\/ruchi","title":"[Opinion] AO Cannot Casually Disallow Payments to Relatives","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"TUCfS6yOVh\"><a href=\"https:\/\/www.taxmann.com\/post\/blog\/opinion-ao-cannot-casually-disallow-payments-to-relatives\/\">[Opinion] AO Cannot Casually Disallow Payments to Relatives<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.taxmann.com\/post\/blog\/opinion-ao-cannot-casually-disallow-payments-to-relatives\/embed#?secret=TUCfS6yOVh\" width=\"600\" height=\"338\" title=\"&#8220;[Opinion] AO Cannot Casually Disallow Payments to Relatives&#8221; &#8212; Taxmann Blog\" data-secret=\"TUCfS6yOVh\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/www.taxmann.com\/post\/wp-content\/uploads\/2023\/11\/05-Opinion-AO_Blog-img_24112023.jpg","thumbnail_width":600,"thumbnail_height":352,"description":"Delhi High Court rules that before disallowing salary payments to relatives under Section 40A(2)(b) of the Income Tax Act, the Assessing Officer must provide an opportunity for evidence submission, impacting judgments on salary advances and service proof in Mehra Jewel Palace v. Pr. CIT."}