https://www.taxtmi.com/caselaws?id=787412 Documentary bank records that reconcile payment dates can rectify a typographical error in statutory payment entries, and where such records establish payment within the prescribed due date the legal basis for disallowance is removed; accordingly, an addition founded solely on an incorrect date entry is liable to be deleted. The same documentary correction negates any addition for interest on alleged late TDS payment when the timing of payment is shown to be timely, producing deletion of the contested additions and an outcome favourable to the taxpayer. en-us Fri, 23 Jan 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787412 Documentary bank records that reconcile payment dates can rectify a typographical error in statutory payment entries, and where such records establish payment within the prescribed due date the legal basis for disallowance is removed; accordingly, an addition founded solely on an incorrect date entry is liable to be deleted. The same documentary correction negates any addition for interest on alleged late TDS payment when the timing of payment is shown to be timely, producing deletion of the contested additions and an outcome favourable to the taxpayer. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787412