https://www.taxtmi.com/caselaws?id=264237 The tribunal ruled in favor of the assessee, directing the deletion of the addition of Rs. 2,13,132. It held that the salary due to the assessee for the year was Rs. 2,43,689 after adjusting the excess salary refund from earlier years. The tribunal emphasized that the recovery of excess salary by the employer was legally mandated, and the net salary after such recovery was the amount due to the assessee. Therefore, the addition of Rs. 2,13,132 was deemed unsustainable, and the Assessing Officer was instructed to remove the disputed amount. en-us Tue, 15 Sep 2015 00:00:00 +0530 Sat, 19 Sep 2015 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264237 The tribunal ruled in favor of the assessee, directing the deletion of the addition of Rs. 2,13,132. It held that the salary due to the assessee for the year was Rs. 2,43,689 after adjusting the excess salary refund from earlier years. The tribunal emphasized that the recovery of excess salary by the employer was legally mandated, and the net salary after such recovery was the amount due to the assessee. Therefore, the addition of Rs. 2,13,132 was deemed unsustainable, and the Assessing Officer was instructed to remove the disputed amount. Case-Laws Income Tax Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264237