https://www.taxtmi.com/caselaws?id=797888 Differences between gross receipts in Form 26AS and commission income disclosed may constitute trade discounts on recharge vouchers rather than taxable commission. Taxability depends on the transaction's real character, not the deductor's description in TDS reporting or Form 26AS. Invoice-wise voucher details and a reconciliation that substantively establish purchase discounts support exclusion of the differential amount from commission income. Absence of a revised TDS certificate, Form 26AS correction, or deductor confirmation does not by itself displace uncontroverted evidence of the discount's nature. en-us Wed, 05 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797888 Differences between gross receipts in Form 26AS and commission income disclosed may constitute trade discounts on recharge vouchers rather than taxable commission. Taxability depends on the transaction's real character, not the deductor's description in TDS reporting or Form 26AS. Invoice-wise voucher details and a reconciliation that substantively establish purchase discounts support exclusion of the differential amount from commission income. Absence of a revised TDS certificate, Form 26AS correction, or deductor confirmation does not by itself displace uncontroverted evidence of the discount's nature. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797888