53 results for “TDS”+ Section 90clear
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In the result, appeal filed by the assessee is allowed for statistical purposes
Bench: Shri V. Durga Rao & Shri K.M. Roy
90,557/- (on transportation contract) has been claimed in the computation of income (Part B-TTI) of the return. The appellant cannot claim the credit of TDS without showing the corresponding income in his return of income. Therefore, it is totally legal and justified on the part of the AO/CPC to add the receipt reflected in 26AS of the appellant