Salary cannot be disallowed for mere non furnishing copies of appointment order, attendance register

Manne Hareesh Vs ITO (ITAT Hyderabad) During the course of scrutiny assessment proceedings, it was observed by the Ld. AO that the assessee has debited in his P & L Account an amount of Rs. 2,40,000 towards Accounting Charges. On query, it was explained by the assessee that the outstanding amount of Rs. 2,40,000 was towards salary due to his Accountant Sri Devaraju, Accountant for the previous year 2012-13 which was subsequently paid in the previous year 2013-14. On verifying the payment vouchers, it was observed by the Ld.AO that the payments were made in cash exceeding Rs. 20,000 and the...