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2018 (9) TMI 1997 - ITAT KOLKATAMismatch of TDS credit claimed and 26AS (TDS data base of the Department) - HELD THAT:- From a perusal of the P&L Account, we note that the assessee has shown the commission received from Aircel which is the same figure as reflected in the letter dated 08.02.2012, which is stated in the letter written by Aircel pursuant to the notice of AO. CIT(A) has referred to the letter dated 28.12.2010 from M/s. DWL (Aircel) wherein it has confirmed the payment which also tallies with the figure as referred to in letter dated 08.02.2012 which has been reproduced above. Commission attributable to the assessee as his income is only ₹ 3,17,699/- and , therefore, assessee cannot be saddled with the addition of amount which has not been disbursed to the assessee by Aircel. Allow the appeal of the assessee.
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