https://www.taxtmi.com/caselaws?id=795266 Form 26A relief applies where payees have reported interest income and paid tax, and delayed online filing arises from portal glitches not attributable to the payer; disallowance for non-deduction of tax at source should not survive. Notional interest cannot be taxed on interest-free business advances absent contractual entitlement, accrual, receipt or statutory authority. An ICDS reporting error that does not affect total income cannot support a duplicative addition. A creditor balance supported by transaction records and payment evidence cannot be treated as unexplained merely because the creditor does not respond to verification, particularly for opening balances. Remaining current-year loss requires verification for lawful carry-forward. en-us Tue, 14 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795266 Form 26A relief applies where payees have reported interest income and paid tax, and delayed online filing arises from portal glitches not attributable to the payer; disallowance for non-deduction of tax at source should not survive. Notional interest cannot be taxed on interest-free business advances absent contractual entitlement, accrual, receipt or statutory authority. An ICDS reporting error that does not affect total income cannot support a duplicative addition. A creditor balance supported by transaction records and payment evidence cannot be treated as unexplained merely because the creditor does not respond to verification, particularly for opening balances. Remaining current-year loss requires verification for lawful carry-forward. Case-Laws Income Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795266