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

Income Tax

September 22, 2023

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

Income Tax

September 22, 2023

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