https://www.taxtmi.com/caselaws?id=282738 The High Court dismissed the appeal concerning the addition of professional receipts by the Assessing Officer due to non-reconciliation with TDS certificates. The Tribunal accepted the explanation given by the Advocate assessee, noting the practice of being engaged by other professionals or Advocates representing clients, which hindered providing the desired receipt breakdown. Given the acceptance of the explanation in the past and the unique circumstances of the case, the High Court found no substantial question of law raised and upheld the Tribunal's decision for the Assessment Year 2006-07. en-us Tue, 18 Mar 2014 00:00:00 +0530 Wed, 21 Aug 2019 20:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282738 The High Court dismissed the appeal concerning the addition of professional receipts by the Assessing Officer due to non-reconciliation with TDS certificates. The Tribunal accepted the explanation given by the Advocate assessee, noting the practice of being engaged by other professionals or Advocates representing clients, which hindered providing the desired receipt breakdown. Given the acceptance of the explanation in the past and the unique circumstances of the case, the High Court found no substantial question of law raised and upheld the Tribunal's decision for the Assessment Year 2006-07. Case-Laws Income Tax Tue, 18 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282738