https://www.taxtmi.com/highlights?id=63321 Interest income not offered to tax - AO has noted that the assessee has not offered the entire receipts on the ground that it is classified as NPA - There is no provision under the Act to assess the notional income based on TDS which is incorrectly claimed unless the Assessing Officer has material evidence towards suppression of income. - CIT(A) rightly deleted the additions - AT en-us Sat, 07 May 2022 06:37:21 +0530 Sat, 07 May 2022 06:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63321 Interest income not offered to tax - AO has noted that the assessee has not offered the entire receipts on the ground that it is classified as NPA - There is no provision under the Act to assess the notional income based on TDS which is incorrectly claimed unless the Assessing Officer has material evidence towards suppression of income. - CIT(A) rightly deleted the additions - AT Highlights Income Tax Sat, 07 May 2022 06:37:21 +0530 https://www.taxtmi.com/highlights?id=63321