https://www.taxtmi.com/caselaws?id=412094 The Tribunal dismissed the appeal, upholding the addition of Rs. 1,03,36,161/- related to arrears of salary and other provisions. The Tribunal emphasized the principle of crystallization of liability, ruling that the liability for arrears of salary crystallized in a subsequent assessment year, not the relevant year claimed by the assessee. The appeal was dismissed, and the order of the CIT(A) was upheld, with interest charges under sections 234B, 234C, and 234D deemed consequential without separate adjudication. en-us Tue, 31 Aug 2021 00:00:00 +0530 Fri, 10 Sep 2021 02:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412094 The Tribunal dismissed the appeal, upholding the addition of Rs. 1,03,36,161/- related to arrears of salary and other provisions. The Tribunal emphasized the principle of crystallization of liability, ruling that the liability for arrears of salary crystallized in a subsequent assessment year, not the relevant year claimed by the assessee. The appeal was dismissed, and the order of the CIT(A) was upheld, with interest charges under sections 234B, 234C, and 234D deemed consequential without separate adjudication. Case-Laws Income Tax Tue, 31 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412094