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Disallowance of salary expenses - AO has not recorded in the ...


Assessment Officer's Disallowance of Salary Expenses Overturned Due to Lack of Specificity and Confirmation Records.

May 23, 2023

Case Laws     Income Tax     AT

Disallowance of salary expenses - AO has not recorded in the assessment order whether any reply or confirmation was received from such person and vaguely noted that some of the notices were returned back. AO has not specified as to whom such notices were sent and the name of the persons whose notices were returned back. - Additions deleted - AT

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