https://www.taxtmi.com/caselaws?id=196486 The tribunal partly allowed the appeal, directing the Assessing Officer to reconsider the addition based on Form 26AS and deleting the disallowance of EPF and ESI contributions. The tribunal emphasized the need for proper reconciliation and verification of the appellant's claims, noting that income was recorded based on actual receipts fully disclosed to the department. en-us Fri, 21 Dec 2012 00:00:00 +0530 Mon, 18 Jun 2018 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196486 The tribunal partly allowed the appeal, directing the Assessing Officer to reconsider the addition based on Form 26AS and deleting the disallowance of EPF and ESI contributions. The tribunal emphasized the need for proper reconciliation and verification of the appellant's claims, noting that income was recorded based on actual receipts fully disclosed to the department. Case-Laws Income Tax Fri, 21 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196486