https://www.taxtmi.com/caselaws?id=290706 The appellate tribunal allowed the appeal of the assessee, ruling that the addition of amounts totaling &8377; 62,27,292/- and &8377; 2,85,366/- by the Ld. CIT(A) based on a TDS credit mismatch was unwarranted. It was found that the disputed amounts were not actually received by the assessee, and the commission income attributed to them was accurately reflected in the records. The tribunal concluded that the assessee should not be held liable for sums not disbursed by the principal company, leading to the allowance of the appeal against the Ld. CIT(A)'s decision. en-us Fri, 07 Sep 2018 00:00:00 +0530 Fri, 20 Feb 2026 17:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290706 The appellate tribunal allowed the appeal of the assessee, ruling that the addition of amounts totaling &8377; 62,27,292/- and &8377; 2,85,366/- by the Ld. CIT(A) based on a TDS credit mismatch was unwarranted. It was found that the disputed amounts were not actually received by the assessee, and the commission income attributed to them was accurately reflected in the records. The tribunal concluded that the assessee should not be held liable for sums not disbursed by the principal company, leading to the allowance of the appeal against the Ld. CIT(A)'s decision. Case-Laws Income Tax Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290706