Court Rules TDS Not Assessee's Income: Fixed Deposits and Interest Belong to Society, No Income Addition Made.

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....Undisclosed income - The alleged TDS was reflecting in the form 26AS of the assessee as his PAN number was quoted in the bank records. Audited and financial statemesnt of the society clearly shows that the fixed deposits as well as interest accrued thereon belong to the society only and not to the assessee - No additions.....