https://www.taxtmi.com/caselaws?id=401206 Retainership expenses were found insufficiently supported by reliable particulars and evidence, so the disallowance was sustained to the extent upheld by the first appellate authority. A separate addition based on the mismatch between income declared in the return and TDS reflected in Form 26AS was also sustained, as the discrepancy was accepted as real and not shown to have resulted in double taxation. The appellate challenge therefore failed on both substantive issues, with the modified assessment left undisturbed. en-us Wed, 08 Jul 2020 00:00:00 +0530 Tue, 01 Dec 2020 15:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401206 Retainership expenses were found insufficiently supported by reliable particulars and evidence, so the disallowance was sustained to the extent upheld by the first appellate authority. A separate addition based on the mismatch between income declared in the return and TDS reflected in Form 26AS was also sustained, as the discrepancy was accepted as real and not shown to have resulted in double taxation. The appellate challenge therefore failed on both substantive issues, with the modified assessment left undisturbed. Case-Laws Income Tax Wed, 08 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401206