In a case where assessee accepts certain additions in an order (giving rise to undisputed tax liability) and appeals against certain additions (giving rise to disputed tax liability), how the prepaid taxes will be adjusted against the disputed tax liability or undisputed tax liability?

In a case where assessee accepts certain additions in an order (giving rise to undisputed tax liability) and appeals against certain additions (giving rise to disputed tax liability), how the prepaid taxes will be adjusted against the disputed tax liability or undisputed tax liability? https://www.taxtmi.com/manuals?id=3395 Prepaid tax in the form of TDS/TCS that can be clearly identified with a particular source of income must be set off against the tax liability arising from that source; prepaid tax that cannot be clearly traced to a specific source should be apportioned against the remaining tax liability. en-us Wed, 06 Dec 2023 14:14:00 +0530 Wed, 06 Dec 2023 14:14:00 +0530 TaxTMI RSS Generator In a case where assessee accepts certain additions in an order (giving rise to undisputed tax liability) and appeals against certain additions (giving rise to disputed tax liability), how the prepaid taxes will be adjusted against the disputed tax liability or undisputed tax liability? https://www.taxtmi.com/manuals?id=3395 Prepaid tax in the form of TDS/TCS that can be clearly identified with a particular source of income must be set off against the tax liability arising from that source; prepaid tax that cannot be clearly traced to a specific source should be apportioned against the remaining tax liability. Manuals Income Tax Wed, 06 Dec 2023 14:14:00 +0530 https://www.taxtmi.com/manuals?id=3395