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Income Tax - Highlights / Catch Notes

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Additions towards difference in the 26AS (TDS statement) and the ...

Case Laws     Income Tax

March 16, 2022

Additions towards difference in the 26AS (TDS statement) and the books results - books of account of the assessee duly audited - We have noted that the audited books of accounts and reconciliation and the various entities contract amount offered for tax over a period & time. Only difference between the contract value of each party matches over a period of time irrespective of the year offered by the assessee and therefore, grievance of the Revenue that the assessee has not offered correct income is fully explained by the assessee by filing the chart. - Additions deleted - AT

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