https://www.taxtmi.com/caselaws?id=290706 Where TDS credit reflected a larger amount than the commission income shown in the books, the addition was held unsustainable because the assessee's actual income was separately evidenced. The books recorded commission of Rs. 3,17,699 from Aircel, and the balance amount linked to the TDS entry was shown to have been paid directly to retailers toward recharge commission and activation charges. Since Aircel's correspondence confirmed that only the commission amount was paid to the assessee, the excess could not be treated as income in the assessee's hands merely because TDS was deducted on it. Relief was therefore granted. en-us Fri, 07 Sep 2018 00:00:00 +0530 Mon, 12 Oct 2020 10:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290706 Where TDS credit reflected a larger amount than the commission income shown in the books, the addition was held unsustainable because the assessee's actual income was separately evidenced. The books recorded commission of Rs. 3,17,699 from Aircel, and the balance amount linked to the TDS entry was shown to have been paid directly to retailers toward recharge commission and activation charges. Since Aircel's correspondence confirmed that only the commission amount was paid to the assessee, the excess could not be treated as income in the assessee's hands merely because TDS was deducted on it. Relief was therefore granted. Case-Laws Income Tax Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290706