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2022 (11) TMI 713 - ITAT AHMEDABADIncome from house property - excluding of service tax whereas in Form 26AS it is inclusive of service tax - Difference in regard to the service tax computed by the assessee and shown in Form 26AS by the assessee - HELD THAT:- Service tax was included in the income from house property computed by the assessee but the amount mentioned in Form 26AS in inclusive of service tax. This is because the reason that assessee has deducted TDS on rent inclusive of service tax instead of exclusive service tax which has been duly reconciled by the assessee with sufficient evidence adduced before the authorities below as it appears from materials available before us, in our considered opinion, which has not been taken into consideration with its proper perspective. Thus, the addition, is not found to be sustainable. Hence, deleted. Assessee’s appeal is allowed.
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