ONCE THE ASSESSEE HAD FURNISHED BEFORE THE AO SUPPORTING DOCUMENTS REGARDING SALARY OF RS,348918 PAYABLE AS ON 31-03-2016 TO BE GENUINE BUSINESS LIABILITY ARISING IN THE REGULAR COURSE OF BUSINESS, WHICH WAS PAID IN THE SUBSEQUENT ASSESSMENT YEAR THEN PROVISIONS OF SECTION 56 OF THE ACT PER SE COULD NOT MADE APPLICABLE TO THE IMPUGNED TRANSACTION .HENCE THE ADDITION OF RS.348918 RICHLY DESERVES TO BE DELETED.