Tax Discrepancy in Turnover vs. Form 26AS Needs More Than Mismatch for Justifying Additions.

Estimation of Net profit - difference between the amount shown as turnover by the assessee and as reflected in Form 26AS - only because there is a mismatch between TDS certificate (26AS) and turnover shown by the assessee in its P& L account cannot be the sole basis on which the entire addition of the difference could have been brought to tax. - AT .....

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