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![Salary arrears of Deceased cannot be Taxed on Individual Capacity of Legal Heir : ITAT says NFAC Ignores S. 159 [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109306-salary-arrears-deceased-individual-capacity-legal-heir-itat-nfac-taxscan.webp "Salary arrears of Deceased cannot be Taxed on Individual Capacity of Legal Heir : ITAT says NFAC Ignores S. 159 [Read Order]")
Salary arrears of Deceased cannot be Taxed on Individual Capacity of Legal Heir : ITAT says NFAC Ignores S. 159 [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Agra Bench, has held that salary arrears belonging to a deceased person cannot be taxed in the ...
