Assessment addition deleted where receipts matched GST invoices, GSTR-1, Form 26AS and TDS; assessee's appeal allowed

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....ITAT upholds that the impugned addition under assessment proceedings is unsustainable. The assessee demonstrated that the disputed receipts arose from GST invoices dated 12.4.2018 and 12.5.2018, declared in GSTR-1 and reflected in an updated Form 26AS, with corresponding tax deducted at source by the payer in FY 2017-18 (AY 2018-19). The Tribunal finds the receipts were correctly offered to tax in AY 2019-20, are revenue-neutral vis-à-vis matching TDS, and do not pertain to the assessment year under challenge. Consequently the addition is deleted and the assessee's appeal against the AO's assessment is allowed.....