Undisclosed TDS in ITR Doesn't Automatically Mean Additional Income; Mere TDS Details Aren't Extra Receipts.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Addition on account of undisclosed TDS was not shown in ITR - undisclosed income - merely because there is a TDS details uploaded by the other party would not ipso facto amounts to an additional receipt by the assessee which can be considered as income.....