Additions based on amount shown in the TDS statement, 26AS - ...

Income Tax

July 1, 2023

Additions based on amount shown in the TDS statement, 26AS - Merely because the TDS has been shown to have deducted and deposited in assessee’s account that itself is not the absolute proof of assessee having received any sum/income from the said deductor especially when the assessee has specifically denied any transaction with the said deductor. - AT

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Additions based on amount shown in the TDS statement, 26AS - ...

Income Tax

July 1, 2023

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