Additions based on amount shown in the TDS statement, 26AS - ...

Form 26AS TDS Details Insufficient to Prove Income Receipt Without Assessee's Transaction Confirmation.

July 1, 2023

Case Laws Income Tax AT

Additions based on amount shown in the TDS statement, 26AS - Merely because the TDS has been shown to have deducted and deposited in assessee’s account that itself is not the absolute proof of assessee having received any sum/income from the said deductor especially when the assessee has specifically denied any transaction with the said deductor. - AT

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Additions based on amount shown in the TDS statement, 26AS - ...

Form 26AS TDS Details Insufficient to Prove Income Receipt Without Assessee's Transaction Confirmation.

July 1, 2023

Case Laws Income Tax AT

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