Revised return - withdrawing the claim of TDS credit and ...
Assessee's Revised Tax Return to Withdraw TDS Credit and Adjust Professional Income Deemed Lawful for 2009-10, 2014-15.
December 16, 2019
Case Laws Income Tax AT
Revised return - withdrawing the claim of TDS credit and reduction in corresponding professional income - Since the assessee is accounting his professional (actor) income on cash basis, the entire receipt including TDS has to be assessed in the respective assessment year. Therefore, the addition made in assessment year 2009-10 and 2014-15 are in accordance with law.
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