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2016 (5) TMI 1420 - AT - Income TaxAddition on account of suppressed receipts - Additions on the basis of 26AS statement - Held that:- The issue is no more res integra in view of the Coordinate Bench decision in the case of ITO vs. Shri Basant Kumar [2015 (11) TMI 1127 - ITAT DELHI] were on identical facts held that there is no material to come to the conclusion that assessee ever received any such coupons or payments nor the same are reflected in his books of accounts or bank statements. The fact that these payments are made by coupons and vouchers etc. can also not be put against the assessee since the assessee never received the same and there is no evidence to the contrary. Apparently, entire confusion has started from the fact that, perhaps as a measure of abundant caution, Vodafone deducted tax at source in respect of the vouchers etc and, for whatever reasons, stated, the name of distributor as collective recipient of entire sum. On these facts, in our considered view, learned CIT(A) was quite justified in deleting the impugned addition. We approve his conclusions, and decline to interfere in the matter. - Decided in favour of assessee.
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