Mumbai ITAT held that additions cannot be sustained merely due to Form 26AS mismatches. The Assessing Officer must verify whether income was already taxed to avoid double ...
The ITAT held that income addition based solely on Form 26AS differences cannot survive when books are audited and no defects are ...
A taxpayer from Mumbai was in a tough spot when the TDS credit of Rs 96 lakh (96,12,846) was missing from his Form 26AS. Despite reporting the corresponding income in his ITR and paying the necessary ...