https://www.taxtmi.com/caselaws?id=332239 The Tribunal allowed the appeal against the Commissioner's order, deleting additions totaling Rs. 12,78,760/-, Rs. 11,605/-, Rs. 8,47,592/-, and Rs. 4,19,563/-. It emphasized that Form 26AS alone cannot justify income additions, requiring further evidence. The Tribunal stressed the necessity of concrete proof to support income claims and disregarded TDS certificates as conclusive evidence of income. The decision favored the appellant, underscoring the importance of substantiating income with corroborating evidence beyond mere documentation like Form 26AS or TDS certificates. en-us Tue, 02 Aug 2016 00:00:00 +0530 Tue, 13 Sep 2016 11:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332239 The Tribunal allowed the appeal against the Commissioner's order, deleting additions totaling Rs. 12,78,760/-, Rs. 11,605/-, Rs. 8,47,592/-, and Rs. 4,19,563/-. It emphasized that Form 26AS alone cannot justify income additions, requiring further evidence. The Tribunal stressed the necessity of concrete proof to support income claims and disregarded TDS certificates as conclusive evidence of income. The decision favored the appellant, underscoring the importance of substantiating income with corroborating evidence beyond mere documentation like Form 26AS or TDS certificates. Case-Laws Income Tax Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332239