give credit of
additional TDS of Rs. 27,40,247/- reflected in 26AS but not
claimed by the assessee in the return of the income ... give credit of
additional TDS of Rs.27,40,247/-reflected in 26AS but not
claimed by the assessee in the return of the income
give credit of
additional TDS of Rs. 27,40,247/- reflected in 26AS but not
claimed by the assessee in the return of the income ... give credit of
additional TDS of Rs.27,40,247/-reflected in 26AS but not
claimed by the assessee in the return of the income
Assessing Officer as under:
1. Receipts u/s 194C (as per 26AS) and low net profit.
2. Very Low PBDIT ratio in specific business code ... profit and loss
account is matching with the turnover as per 26AS. The
entire amount was subjected to TDS and duly reflected in
Form-26AS
give credit of
additional TDS of Rs. 27,40,247/- reflected in 26AS but not
claimed by the assessee in the return of the income ... give credit of
additional TDS of Rs.27,40,247/-reflected in 26AS but not
claimed by the assessee in the return of the income
making adjustment on the basis of
information available in the Form 26AS related to TDS
u/s.194DA as the provisions of Section ... Reporting of TDS
deducted u/s.194DA in Form 26AS is an information and not
the conclusive evidence of taxability therefore the order
that during the course of assessment proceedings that
TDS as per Form 26AS ... entire amount along with
the TDS is duly reported in the Form 26AS of the Assessee. Thus, the timing of
deduction of tax by customers
Returns 0
Total amount credited u/s 194C, 194H, 194J as per 26AS 29,27,200
Value difference ... considered the averments of the
appellant and I observe that the form 26AS of the
'appellant reveals that the appellant has received an
amount
Income Tax Department in the form
2
ST/85294/2021
of 26AS statement, it was observed that the appellants have shown income ... match of the figures of 'sales receipts'
taken from Form 26AS statement relevant to income tax purpose with the
value of taxable services
whereas total
TDS as per Form.no. 26AS is Rs.15,27,875/- and the A.O
has issued a show cause to explain ... certificates received by us in physical form. We
have reconciled the 26AS information given in AIR with the
credit of TDS claimed
lakhs in the return of income which reflects in Form 26AS. In response, the
assessee filed a return of income ... details of the insurance policy)
Gross amount reported in form 26AS 2,20,722/-
6. The assessee furnished the details sought
