https://www.taxtmi.com/caselaws?id=787470 Disallowance for alleged failure to deduct tax at source requires verification of TDS returns, party-wise ledgers, audit records and the taxpayer's explanation of deduction or non-applicability. Additions based on differences between Form 26AS and recorded receipts require reconciliation of entries and verification that amounts do not relate to TCS, sale registrations or duplicate receipts. Rejection of accounts and estimation under section 145(3) should not rest on unverified Form 26AS entries where the taxpayer consistently follows the percentage of completion method and provides documentary reconciliation. en-us Wed, 18 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787470 Disallowance for alleged failure to deduct tax at source requires verification of TDS returns, party-wise ledgers, audit records and the taxpayer's explanation of deduction or non-applicability. Additions based on differences between Form 26AS and recorded receipts require reconciliation of entries and verification that amounts do not relate to TCS, sale registrations or duplicate receipts. Rejection of accounts and estimation under section 145(3) should not rest on unverified Form 26AS entries where the taxpayer consistently follows the percentage of completion method and provides documentary reconciliation. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787470