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2013 (10) TMI 1173 - PUNJAB AND HARYANA HIGH COURTDetermination of income on the basis of TDS certificate - assessee claimed that the income pertaining the TDS certificates which were received late was booked in the earlier assessment year - Held that:- Lottery prize amounts received are duly reflected in account books for the relevant assessment years. The assessee having proved that TDS certificates, issued late, pertain to receipts reflected in the account books for assessment year 2006-07, the impugned orders, based upon a detailed appraisal of the account books are legal and valid - After appraising the account books and referring to each receipt and TDS certificate, set out facts, there was no fault on the part of the assessee.
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