Duplicate Addition of Interest Income Removed Due to Discrepancy in Tax Return and Form 26AS Reconciliation.

Additions towards difference in interest income between interest as per Form 26AS and interest income shown in the Return of Income - Since the alleged accommodation loan was treated as bogus and assessing officer made estimation addition, hence addition on account of difference in interest income, is tantamount to double addition, hence the same is hereby deleted. - AT .....

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