Bindu, W/o-Shri Mahavir Singh vs National Faceless Appeal Centre
Case No: ITA No.53/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 3/6/2026
Parties Involved
appellantBindu, W/o-Shri Mahavir Singh
respondentNational Faceless Appeal Centre
Facts Summary
The assessee, Bindu, W/o-Shri Mahavir Singh, an individual in the business of liquor sale, has declared a total turnover of Rs 23.82 crore and an income of Rs 13,40,870/- for the year under consideration. The Assessing Officer (AO) made an addition of Rs.94,10,250/- on account of the fact that the assessee has made total payment towards salary in cash. The AO stated that the assessee has paid salary to each employee ranging from Rs.15,000/- to 22,000/- in cash. The assessee claimed that no one w…
Decision in favour of
Assessee
Legal Issues
- 1. The addition made under section 40A(3) of the Income Tax Act, 1961.
Precedents Relied Upon
3 precedents cited in this judgement.