Form 26AS is a critical document for taxpayers while submitting their Income Tax Return (ITR). Form 26AS is a tax credit ...
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 ...
The Tribunal noted that Form 26AS discrepancies were caused by contracts and TDS continuing in the proprietor’s PAN after business conversion. Since reconciliation was not properly examined, the issue ...
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