If the hire charges as mentioned in form No. 26AS (as per TDS ...
Adjusting Hire Charges in Form 26AS to Avoid Double Taxation: Remove Income & Expenses from Subsequent Year.
May 30, 2016
Case Laws Income Tax AT
If the hire charges as mentioned in form No. 26AS (as per TDS statement) are to be considered in the current year then the corresponding income as shown in the next year with the relevant expenditure are to be deleted from the next year which seems to be meaningless and un-productive at this stage. - it will result in double taxation of the same income - AT
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