Bindu, W/o-Shri Mahavir Singh Vs National Faceless Appeal Centre, CIT(A), Delhi

Parties Involved

Facts Summary

The assessee, Bindu, W/o-Shri Mahavir Singh, is an individual engaged in the business of liquor sale. She 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 salary payments made in cash, in violation of Section 40A(3) of the Income Tax Act, 1961. The assessee claimed that no employee was paid more than Rs.10,000/- in a single day, but could not provide documentary evidence to substantiate this claim. The Commissioner of Income Tax (Appeals) [CIT(A)] confirmed the addition made by the AO.…

Legal Issues

• 1. Addition under section 40A(3) for cash salary payments

Judgment Outcome

Decided in favour of Revenue.

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