TMI BlogInterest income not offered to tax - AO has noted that the assessee has not offered the entire receipts...Interest income not offered to tax - AO has noted that the assessee has not offered the entire receipts on the ground that it is classified as NPA - There is no provision under the Act to assess the notional income based on TDS which is incorrectly claimed unless the Assessing Officer has material evidence towards suppression of income. - CIT(A) rightly deleted the additions - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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