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Arrears Salary Claim Validity Depends on Crystallization; AO Reviews Evidence for Current Year Liability.
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....Alllowability of claim of arrears of salary - Ascertained or crystallized liability of the current year or not - AO is well within his jurisdiction to examine all such claims and the assessee is required to justify such claims and demonstrate with reasonable verifiable evidence that such liability has crystallized during the year under consideration. - AT....