Addition on interest income on the basis of AIR data - once the ...
Interest Income Taxable Once Credited and Tax Deducted, Even if Not Received by Individual.
January 25, 2016
Case Laws Income Tax AT
Addition on interest income on the basis of AIR data - once the interest amount has been credited to the assessee and tax has been deducted by the payer, the assessee cannot take the plea of not offering the income on the ground that he has not actually received the same. - AT
View Source