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2020 (5) TMI 162 - AT - Income TaxAddition made towards the difference in the value of services rendered as reflected in Form No.26AS vis-à-vis books of account of assessee - HELD THAT:- The law is very well settled that the claim of TDS credit should be granted vis-à-vis corresponding income getting taxed in the relevant assessment year. Considering the fact that the assessee had furnished a detailed reconciliation statement party wise mentioning the total receipts vis-à-vis the corresponding TDS thereon and as per the reconciliation statement. There are some parties with whom no receipts have been shown by the assessee in her income tax return, but reflected in Form 26As of the assessee together with TDS thereon, we deem it fit and appropriate, in the interest of justice and fair play, to remit the issue to the file of Ld. A.O. for denovo adjudication in accordance with law by making corresponding cross-verification with the concerned parties to ascertain the fact whether at all any services were indeed rendered and completed during the year under consideration by the assessee so as to bring to tax the corresponding service charge income thereon together with its TDS. Grounds raised by the assessee are allowed for statistical purposes.
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