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    Income Tax

    Addition on account of business income based on the unclaimed...

    Business Income Addition Due to Wrong TDS Deduction on Assessee's PAN; Taxability Based on Actual Income Accrual.

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    Income TaxSeptember 22, 2023Case LawsAT

    Addition on account of business income based on the unclaimed TDS in the 26AS of the assessee - Taxability of income comes from its accruing and arising in the hands of a person - TDS was accounted for in the partnership firm - there was no fault of the assessee when some other party had wrongly deducted tax at source on any transaction by quoting the PAN of the assessee by mistake - AT

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