Robin Bhamboo Vs. ITO

Parties Involved

Facts Summary

The present appeal has been filed by the assessee, Robin Bhamboo, against the order passed by the National Faceless Appeal Centre (NFAC), Delhi, dated 02.05.2025 under Section 250 of the Income Tax Act, 1961. The grounds raised by the assessee pertain to the disallowance of salary expenses claimed by the assessee amounting to Rs 32,53,500/-. The assessee claimed salary expenses of Rs.32,53,500/-, which were entirely disallowed by the Revenue Authorities. The assessee submitted ledger accounts of salary paid to its employees, details of salary payable as on 31.03.2018 and paid during the F.Y. 2018-19, and copy of bank statements for the period of 01.04.2018 to 31.03.2019 in support of payment of outstanding salary. However, the assessee furnished PAN and bank account details of only a few employees and did not submit any bank statements relating to the impugned year. The bank account submitted by the assessee pertained to the succeeding assessment year i.e. AY 2019-20, the impugned year before us being A.Y 2018-19. Most of the payments of salary was made in cash.…

Legal Issues

• 1. Disallowance of salary paid by the assessee amounting to Rs.32,53,500/-

Judgment Outcome

Decided in favour of Assessee.

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