Addition on account of difference of the gross receipts shown in ...

Case Laws Income Tax

September 4, 2021

Addition on account of difference of the gross receipts shown in the 26AS in comparison to the ITR - Once the assessee has disputed the said amount pertaining to any of the bills raised by the assessee, then a proper enquiry ought to have been conducted by the AO to verify this fact. The assessee has expressed its inability to force the other party to rectify the TDS statement and consequently 26AS - we set aside this issue to the record of the AO for conducting a proper enquiry - AT

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Addition on account of difference of the gross receipts shown in ...

Case Laws Income Tax

September 4, 2021

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