Addition on account of non-reconciliation of Form 26AS - ...

August 22, 2019

Case Laws Income Tax AT

Addition on account of non-reconciliation of Form 26AS - business of advertisement agency - the assessee reports only the commission portion as its income in its P & L account and not the gross receipts, hence, there is always bound to be difference with regard to the amounts reflected in the Form 26AS vis-à-vis books of accounts - the explanation is reasonable and it is highly impracticable for reconciling the same in this scenario - no addition

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Addition on account of non-reconciliation of Form 26AS - ...

August 22, 2019

Case Laws Income Tax AT

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