https://www.taxtmi.com/caselaws?id=333605 A receipt alleged to have accrued in one year but offered to tax in the subsequent year requires verification where the record is insufficient to confirm the correct year of assessability. The operative concern is to prevent the same amount from being taxed twice and to ensure that TDS credit is granted in the correct year if otherwise admissible. On the limited material available, the addition was set aside for fresh factual examination by the Assessing Officer. en-us Wed, 31 Aug 2016 00:00:00 +0530 Wed, 19 Oct 2016 09:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333605 A receipt alleged to have accrued in one year but offered to tax in the subsequent year requires verification where the record is insufficient to confirm the correct year of assessability. The operative concern is to prevent the same amount from being taxed twice and to ensure that TDS credit is granted in the correct year if otherwise admissible. On the limited material available, the addition was set aside for fresh factual examination by the Assessing Officer. Case-Laws Income Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333605