https://www.taxtmi.com/caselaws?id=426797 The Tribunal allowed the appeal and directed to delete the disallowed addition of TDS payable, emphasizing that TDS is deemed to be the income received by the recipient and considered as paid by the assessee, even when following the cash system of accounting. en-us Tue, 23 Aug 2022 00:00:00 +0530 Thu, 25 Aug 2022 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426797 The Tribunal allowed the appeal and directed to delete the disallowed addition of TDS payable, emphasizing that TDS is deemed to be the income received by the recipient and considered as paid by the assessee, even when following the cash system of accounting. Case-Laws Income Tax Tue, 23 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426797