In a case where assessee accepts certain additions in an order (giving rise to undisputed tax liability) and appeals against certain additions (giving rise to disputed tax liability), how the prepaid taxes will be adjusted against the disputed tax liability or undisputed tax liability?

Prepaid taxes like TDS/TCS adjusted based on clear linkage to specific income source; remaining allocated to other liabilities.

In cases where an assessee accepts certain additions, leading to undisputed tax liability, and appeals against others, resulting in disputed tax liability, the adjustment of prepaid taxes such as TDS/TCS depends on their identifiability with the income source. If the prepaid tax is clearly linked to a specific income source, it will be adjusted against the tax liability for that income. Any remaining prepaid tax that cannot be directly associated with a specific income source will be allocated against the remaining tax liabilities.