https://www.taxtmi.com/caselaws?id=443355 The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to delete the addition made by the Central Processing Centre (CPC) to the assessee's income, emphasizing that the income belonged to the partnership firm and not the individual assessee. The Tribunal highlighted that the assessee should not be penalized for errors in TDS deductions made by third parties. The order prevented double taxation and affirmed the lack of fault on the assessee's part, dismissing the Revenue's appeal. en-us Mon, 28 Aug 2023 00:00:00 +0530 Fri, 22 Sep 2023 09:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443355 The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to delete the addition made by the Central Processing Centre (CPC) to the assessee's income, emphasizing that the income belonged to the partnership firm and not the individual assessee. The Tribunal highlighted that the assessee should not be penalized for errors in TDS deductions made by third parties. The order prevented double taxation and affirmed the lack of fault on the assessee's part, dismissing the Revenue's appeal. Case-Laws Income Tax Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443355