Estimation of Net profit - difference between the amount shown ...
Tax Discrepancy in Turnover vs. Form 26AS Needs More Than Mismatch for Justifying Additions.
April 17, 2021
Case Laws Income Tax AT
Estimation of Net profit - difference between the amount shown as turnover by the assessee and as reflected in Form 26AS - only because there is a mismatch between TDS certificate (26AS) and turnover shown by the assessee in its P& L account cannot be the sole basis on which the entire addition of the difference could have been brought to tax. - AT
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