https://www.taxtmi.com/caselaws?id=432011 The High Court of Calcutta dismissed the revenue's appeal under Section 260A of the Income Tax Act, 1961, regarding the consideration of income figures from Form 26AS and TDS certificate for assessment years 2010-11. The Court upheld the Tribunal's decision to base taxable income on figures from Form 26AS, emphasizing its accuracy and instructing the Assessing Officer to use it for computation. The Court found no substantial question of law, leading to the dismissal of the appeal and closure of the related stay application. The judgment highlights the significance of utilizing both Form 26AS and the TDS certificate in assessing taxable income. en-us Fri, 16 Dec 2022 00:00:00 +0530 Mon, 27 Feb 2023 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432011 The High Court of Calcutta dismissed the revenue's appeal under Section 260A of the Income Tax Act, 1961, regarding the consideration of income figures from Form 26AS and TDS certificate for assessment years 2010-11. The Court upheld the Tribunal's decision to base taxable income on figures from Form 26AS, emphasizing its accuracy and instructing the Assessing Officer to use it for computation. The Court found no substantial question of law, leading to the dismissal of the appeal and closure of the related stay application. The judgment highlights the significance of utilizing both Form 26AS and the TDS certificate in assessing taxable income. Case-Laws Income Tax Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432011