https://www.taxtmi.com/caselaws?id=472029 Receipts and interest appearing in Form 26AS under an erstwhile PAN surrendered on amalgamation should not be added again where reconciliation establishes their inclusion in income reported under the surviving PAN. In reassessment, the critical inquiry is whether the Form 26AS entries form part of the aggregate contract receipts and interest already offered to tax. Where that reconciliation remains uncontroverted, a further addition duplicates income and results in impermissible double taxation. en-us Wed, 16 Apr 2025 00:00:00 +0530 Sun, 27 Sep 2026 15:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472029 Receipts and interest appearing in Form 26AS under an erstwhile PAN surrendered on amalgamation should not be added again where reconciliation establishes their inclusion in income reported under the surviving PAN. In reassessment, the critical inquiry is whether the Form 26AS entries form part of the aggregate contract receipts and interest already offered to tax. Where that reconciliation remains uncontroverted, a further addition duplicates income and results in impermissible double taxation. Case-Laws Income Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472029