DCIT v Spark Hotels (P.) Ltd. IT Appeal NO. 4631 (DELHI) OF 2011] (Delhi ITAT) Facts of the case The assessee company was engaged in the business of running hotel. Assessee derived income only from interest and dividend in the year under consideration while the assessee paid salary of Rs. 36 lacs to its director Shri Patanjali Keswani, Director @ Rs. 3 lacs per month. The AO disallowed an amount of Rs. 30 lacs, invoking the provisions of sec. 40A(2)(a) of the Act, considering the salary of Rs. 50,000/-pm paid to shri Keshwani, reasonable.