https://www.taxtmi.com/highlights?id=72167 Addition on account of business income based on the unclaimed TDS in the 26AS of the assessee - Taxability of income comes from its accruing and arising in the hands of a person - TDS was accounted for in the partnership firm - there was no fault of the assessee when some other party had wrongly deducted tax at source on any transaction by quoting the PAN of the assessee by mistake - AT en-us Fri, 22 Sep 2023 15:02:01 +0530 Fri, 22 Sep 2023 15:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72167 Addition on account of business income based on the unclaimed TDS in the 26AS of the assessee - Taxability of income comes from its accruing and arising in the hands of a person - TDS was accounted for in the partnership firm - there was no fault of the assessee when some other party had wrongly deducted tax at source on any transaction by quoting the PAN of the assessee by mistake - AT Highlights Income Tax Fri, 22 Sep 2023 15:02:01 +0530 https://www.taxtmi.com/highlights?id=72167