https://www.taxtmi.com/caselaws?id=782041 ITAT Kolkata set aside the addition made under s.36(1)(ii) on account of discrepancy in bonus/commission figures between the ITR and Form 3CD. The assessee contended that the difference arose from wrongful reporting in the tax audit report and produced a paper book to support this claim. ITAT held that the issue required fresh examination and remitted the matter to the AO to verify whether the reporting in Form 3CD was erroneous. If found incorrect, the AO must delete the addition and not subject the amount to tax under s.115BBE, applying normal rates instead. The appeal was allowed for statistical purposes. en-us Thu, 20 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782041 ITAT Kolkata set aside the addition made under s.36(1)(ii) on account of discrepancy in bonus/commission figures between the ITR and Form 3CD. The assessee contended that the difference arose from wrongful reporting in the tax audit report and produced a paper book to support this claim. ITAT held that the issue required fresh examination and remitted the matter to the AO to verify whether the reporting in Form 3CD was erroneous. If found incorrect, the AO must delete the addition and not subject the amount to tax under s.115BBE, applying normal rates instead. The appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782041