Section 69C Not Applicable to Salary/Wages Disallowance Where Source Is Explained

Chamru Ram Vs ACIT (ITAT Varansi) Section 69C Not Applicable to Salary/Wages Disallowance Where Source Is Explained The appeal concerns assessment year 2017–18 and arises from an order passed by the National Faceless Appeal Centre confirming additions and disallowances made by the Assessing Officer (AO). The assessee challenged the assessment on multiple grounds, including rejection of books of account under section 145(3), additions under sections 69A and 69C relating to cash deposits during the demonetisation period, and partial disallowance of workmen and staff welfare expenses. Grounds o...