Difference in gross receipts as per Form no. 26AS and books of ...
Court Rules Discrepancy in Gross Receipts Not Grounds for Additions; Taxpayer's Accounting Method Deemed Acceptable.
March 25, 2023
Case Laws Income Tax AT
Difference in gross receipts as per Form no. 26AS and books of accounts of the assessee - The assessee is following the method of accounting as per which it was accounting service charges received from the clients towards rendering various services as their income and reimbursement of expenses is squared off in the parties account. - Additions not permissible - AT
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