https://www.taxtmi.com/caselaws?id=470894 Duplicate entries in Individual Transaction Statement data for salary income and professional or technical-fee receipts require verification before additions are sustained. Reconciliation identified corresponding receipts appearing twice, raising the possibility that certain income had been taxed twice. The Assessing Officer must conduct limited verification of the alleged duplication, allow the assessee an opportunity to be heard, and recompute the correct taxable income. en-us Thu, 27 Mar 2025 00:00:00 +0530 Wed, 12 Aug 2026 21:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470894 Duplicate entries in Individual Transaction Statement data for salary income and professional or technical-fee receipts require verification before additions are sustained. Reconciliation identified corresponding receipts appearing twice, raising the possibility that certain income had been taxed twice. The Assessing Officer must conduct limited verification of the alleged duplication, allow the assessee an opportunity to be heard, and recompute the correct taxable income. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470894