ITAT Remands Salary Addition, Says Taxability Depends on Salary Becoming Due, Not Mere Receipt:

ITAT Remands Salary Addition, Says Taxability Depends on Salary Becoming Due, Not Mere Receipt

ITAT directed fresh verification to determine whether disputed salary had actually become due to the assessee.

Form 26AS alone cannot conclude salary taxability without examining whether the amount became due.

authorMeetu KumaridateJul 24, 2026
Last update on Jul 23, 2026
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ITAT Remands Salary Addition, Says Taxability Depends on Salary Becoming Due, Not Mere Receipt

ITAT directed fresh verification to determine whether disputed salary had actually become due to the assessee.

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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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