Accrual of income - Addition towards interest on bank fixed ...
Taxpayer Must Prove Bank Interest in Form 26AS is Not Actual Income; Additions Confirmed by Court.
October 7, 2019
Case Laws Income Tax AT
Accrual of income - Addition towards interest on bank fixed deposits on the basis of TDS statements 26AS - given that the transaction has been reflected in Form 26AS, the onus is on the assessee to demonstrate that such transaction doesn’t represent real income in its hands - additions confirmed.
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