Whether deduction out of salary of the employees is to be treated as income of the assessee or not?

Last updated: 22 February 2021
Quick Summary
This Income Tax Appellate Tribunal case concerns whether deductions made from employee salaries should be considered income for the assessee. The assessee argued that the deduction was related to miscellaneous receipts from non-members, not salary. While an inadvertent mistake was noted in submissions to the Assessing Officer, the Tribunal restored the matter to the Assessing Officer for a thorough verification of accounts and determination of the nature of the receipts.

Court :
ITAT Kolkata

Brief :
The present appeals have been preferred by the assessee against the separate order dated 06.08.2020 & 14.09.2020 respectively of the Commissioner of Income-tax (Appeals)-10, Kolkata [hereinafter referred to as ‘CIT(A)’].

Citation :
ITA No.594-595/Kol/2020

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