AO cannot interpolate Salary for extra work on mere presumption of Monthly Payment

Lahoria Education Society Vs ITO (ITAT Delhi) In so far as the issue relating to addition of Rs. 37,74,078/-, the same has been made by the Department on the ground that assessee has maintained two accounts, one was regular salary register and one separately in diary wherein salary has been shown for additional work done by the staff for the entire year. Further addition has been made on account of extra salary paid to part time/guest teachers. First of all, in so far as the regular account of salary of the staff for the month of March, 2013, same has been paid through cheque at Rs. 10,53,925/...