https://www.taxtmi.com/caselaws?id=421905 Additional evidence was admitted where ledger accounts and bank statements for later years were relevant to verify whether the claimed salary liability had in fact been discharged, and the salary disallowance was restored to the first appellate authority for fresh examination. The Tribunal also remanded the unadjudicated grounds raised before the first appellate authority because they had not been decided on merits, directing reconsideration after giving both sides adequate opportunity. The matter was therefore sent back for fresh adjudication rather than decided finally on merits. en-us Wed, 27 Apr 2022 00:00:00 +0530 Tue, 03 May 2022 20:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421905 Additional evidence was admitted where ledger accounts and bank statements for later years were relevant to verify whether the claimed salary liability had in fact been discharged, and the salary disallowance was restored to the first appellate authority for fresh examination. The Tribunal also remanded the unadjudicated grounds raised before the first appellate authority because they had not been decided on merits, directing reconsideration after giving both sides adequate opportunity. The matter was therefore sent back for fresh adjudication rather than decided finally on merits. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421905