Mumbai ITAT held that additions cannot be sustained merely due to Form 26AS mismatches. The Assessing Officer must verify whether income was already taxed to avoid double ...
Form 26AS is a critical document for taxpayers while submitting their Income Tax Return (ITR). Form 26AS is a tax credit ...
Interest was disallowed solely because the payee had not declared it. The Tribunal relied on Form 26AS showing payment and TDS to allow the claim. The ruling underscores documentary evidence over ...
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