https://www.taxtmi.com/caselaws?id=271415 The appellate tribunal ruled in favor of the assessee, overturning the addition of Rs. 28,30,098 on account of Tax Deducted at Source (TDS) certificate claimed. The tribunal found that the differences in income declaration and TDS claims were due to varying accounting systems used by the assessee and deductors. Detailed explanations and supporting documents provided were considered sufficient to reverse the addition made by the Assessing Officer and upheld by the Commissioner of Income Tax (Appeals). The decision underscored the importance of accounting methods in reconciling income declarations and TDS claims. en-us Fri, 04 Dec 2015 00:00:00 +0530 Thu, 04 Feb 2016 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271415 The appellate tribunal ruled in favor of the assessee, overturning the addition of Rs. 28,30,098 on account of Tax Deducted at Source (TDS) certificate claimed. The tribunal found that the differences in income declaration and TDS claims were due to varying accounting systems used by the assessee and deductors. Detailed explanations and supporting documents provided were considered sufficient to reverse the addition made by the Assessing Officer and upheld by the Commissioner of Income Tax (Appeals). The decision underscored the importance of accounting methods in reconciling income declarations and TDS claims. Case-Laws Income Tax Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271415