https://www.taxtmi.com/caselaws?id=781006 ITAT (Del) held that the addition for alleged excess receipts in AY 2018-19 must be deleted and the appeal allowed. The tribunal found the receipts and corresponding TDS related to GST invoices dated April-May 2018 pertained to AY 2019-20, were declared and claimed by the assessee in that year, and that TDS had been deducted earlier by the payor. As the matter was revenue neutral and correctly reflected in AY 2019-20, taxing it in AY 2018-19 was not warranted. en-us Fri, 07 Nov 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781006 ITAT (Del) held that the addition for alleged excess receipts in AY 2018-19 must be deleted and the appeal allowed. The tribunal found the receipts and corresponding TDS related to GST invoices dated April-May 2018 pertained to AY 2019-20, were declared and claimed by the assessee in that year, and that TDS had been deducted earlier by the payor. As the matter was revenue neutral and correctly reflected in AY 2019-20, taxing it in AY 2018-19 was not warranted. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781006