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Income Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Addition in the income of the assessee by treating as income ...

Case Laws     Income Tax

August 26, 2021

Addition in the income of the assessee by treating as income from other sources - Additions based on TDS form 26AS - As per the record, the assessee was not having any other income other than the LIC commission and post office commission and the TDS of the same has also been deducted on the said income which is reflected in Form 26AS, therefore, considering these peculiar facts and circumstances, we direct the A.O. to delete the addition - AT

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