https://www.taxtmi.com/caselaws?id=779408 ITAT JAIPUR directed deletion of additions made by the AO that were based solely on Form 26AS entries where the assessee followed cash accounting and had not received or been liable for the amounts. TDS entries and provisions reflected in third-party records were held not to be taxable in the assessee's hands absent receipt; corresponding additions were deleted. One discrepancy of Rs. 61,500 concerning a group company was remitted to the AO for verification of supporting evidence and reconciled group receipts; the AO may verify third-party confirmations (including under legal summons) and decide accordingly. en-us Wed, 22 Jan 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779408 ITAT JAIPUR directed deletion of additions made by the AO that were based solely on Form 26AS entries where the assessee followed cash accounting and had not received or been liable for the amounts. TDS entries and provisions reflected in third-party records were held not to be taxable in the assessee's hands absent receipt; corresponding additions were deleted. One discrepancy of Rs. 61,500 concerning a group company was remitted to the AO for verification of supporting evidence and reconciled group receipts; the AO may verify third-party confirmations (including under legal summons) and decide accordingly. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779408