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Income Tax - Highlights / Catch Notes

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Revenue recognition - Additions based on TDS statement 26AS - ...

Case Laws     Income Tax

October 5, 2023

Revenue recognition - Additions based on TDS statement 26AS - Assessee claimed a part of the amount as received in Advance while claiming the entire TDS credit in the same year - CIT(A) rightly accepted the revenue recogination based on accounting policy being followed by the assessee and restricting the TDS credit corresponding to the amount offered for tax - AT

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