https://www.taxtmi.com/caselaws?id=354235 The Tribunal held that the additions made by the Assessing Officer and upheld by the Commissioner (Appeals) were not sustainable under sections 17(2)(iii), 28(iv), or 56(2)(vii)(b) of the Income-tax Act. The Tribunal found that there was no evidence of an employer-employee relationship or benefit in the nature of salary to support the additions. Consequently, the appeals were allowed, and the additions were deleted. en-us Mon, 08 Jan 2018 00:00:00 +0530 Mon, 22 Jan 2018 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354235 The Tribunal held that the additions made by the Assessing Officer and upheld by the Commissioner (Appeals) were not sustainable under sections 17(2)(iii), 28(iv), or 56(2)(vii)(b) of the Income-tax Act. The Tribunal found that there was no evidence of an employer-employee relationship or benefit in the nature of salary to support the additions. Consequently, the appeals were allowed, and the additions were deleted. Case-Laws Income Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354235