https://www.taxtmi.com/caselaws?id=411521 The ITAT dismissed the appeal of the ld AO, affirming the deletion of the addition by the ld CIT(A) for Assessment Year 2013-14. The deletion was upheld due to discrepancies in revenue recognition between the assessee's books and Form No. 26AS, which were explained through detailed reconciliation provided by the telecom company. The ITAT emphasized the importance of understanding accounting treatment and service tax implications before making significant additions, highlighting the need for thorough examination and reconciliation processes. en-us Wed, 25 Aug 2021 00:00:00 +0530 Thu, 26 Aug 2021 21:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411521 The ITAT dismissed the appeal of the ld AO, affirming the deletion of the addition by the ld CIT(A) for Assessment Year 2013-14. The deletion was upheld due to discrepancies in revenue recognition between the assessee's books and Form No. 26AS, which were explained through detailed reconciliation provided by the telecom company. The ITAT emphasized the importance of understanding accounting treatment and service tax implications before making significant additions, highlighting the need for thorough examination and reconciliation processes. Case-Laws Income Tax Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411521