https://www.taxtmi.com/caselaws?id=217806 A rectification addition under section 154 was held unsustainable where the apparent mismatch with the TDS certificate was explained by the assessee's evidence that the certificate covered both agency commission and detention commission, and the detention commission had already been reflected in the books. Additional evidence was admitted without objection, the remand report verified the certificates, ledger entries and reversal entries, and the Assessing Officer found no discrepancy on verification. The appellate authority therefore treated the original rectification as having been made without the complete material on record, and the deletion of the addition was upheld. en-us Wed, 18 Apr 2012 00:00:00 +0530 Fri, 26 Oct 2012 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217806 A rectification addition under section 154 was held unsustainable where the apparent mismatch with the TDS certificate was explained by the assessee's evidence that the certificate covered both agency commission and detention commission, and the detention commission had already been reflected in the books. Additional evidence was admitted without objection, the remand report verified the certificates, ledger entries and reversal entries, and the Assessing Officer found no discrepancy on verification. The appellate authority therefore treated the original rectification as having been made without the complete material on record, and the deletion of the addition was upheld. Case-Laws Income Tax Wed, 18 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217806