https://www.taxtmi.com/caselaws?id=294549 The appellate tribunal partially allowed the appeal, emphasizing the need for a detailed review of discrepancies between gross receipts per TDS certificates and profit and loss accounts. The tribunal highlighted the lack of proper basis for treating the variance as income and the necessity for substantiating reimbursements with confirmation from telecom operators. The matter was remitted to the assessing officer for thorough examination based on accurate accounting records to determine the actual income status. en-us Fri, 11 Aug 2017 00:00:00 +0530 Wed, 21 Apr 2021 08:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294549 The appellate tribunal partially allowed the appeal, emphasizing the need for a detailed review of discrepancies between gross receipts per TDS certificates and profit and loss accounts. The tribunal highlighted the lack of proper basis for treating the variance as income and the necessity for substantiating reimbursements with confirmation from telecom operators. The matter was remitted to the assessing officer for thorough examination based on accurate accounting records to determine the actual income status. Case-Laws Income Tax Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294549