Revenue's Burden to Prove Taxable Receipts Not in Audited Books; Assessee's Appeal Allowed, TDS Credit Denied.

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....Onus on Revenue to establish taxability of alleged receipts reflected in Form 26AS but not recorded in assessee's audited books. Assessee denied transaction with deductor party. Assessee filed TDS reconciliation statement and audited books before Assessing Officer. Revenue failed to demonstrate assessee received or accrued impugned sum taxable as income. Following K.P. Varghese case, impugned amount not income of assessee. Addition deleted, but assessee ineligible for erroneous TDS credit claimed. Assessee's appeal allowed.....