alleged unreconciled TDS
Rs.18,05,798/-, as per the Form 26AS.
3) Having regard to letter dated February 24, 2017
filed with the Assessing ... assessee with the TDS credit as is appearing in Form no. 26AS
information per income-tax data base . It was then submitted that
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which was appearing in form No. 26AS for
AY 2011-12 ( i.e. the form prescribed for providing statement of TDS to the
assessee ... assessee claimed that as per Annual Tax
Statement in form No. 26AS credit of ₹ 15,26,67,613/- is available and out of
which amount
2019 on the
following grounds:-
(a) Mismatch of receipts as per 26AS with receipts as per profit and
loss account.
(b) Mismatch of TDS credit ... 26AS and TDS claimed by the
assessee
3.4. The main contention of the ld. PCIT is that there is a difference in
contract receipts
that Assessing Officer noted
that the gross receipts as per Form No.26AS with respect
to the contract work of Billpower Limited is shown ... rate of 7.5% on the contract value shown in
Form No.26As at ₹9,70,43,181/- and estimated the
business income
assessee in its books of account and gross receipts appeared
in form 26AS. Therefore, he asked the assessee to reconcile the turnover
declared ... books of account with form 26AS. In response, the assessee
vide letter dated 24-01-2014 submitted reconciliation of gross receipts as per
form 26AS
assessee. The credit for
TDS is also reflected in Form 26AS of the assessee, the assessee while filing its
return of income included the entire ... findings of the AO and directed
the AO to verify Form 26AS and grant appropriate credit for TDS for tax
deducted at source. Against
basis of the un-reconciled transactions appearing in Form No. 26AS and
the books of accounts:
3:1 The NFAC/ CIT(A) has erred ... being the alleged difference between the professional fees
appearing in Form No. 26AS and the books of accounts.
3:2 The Appellant submits that considering
basis of the un-reconciled transactions appearing in Form No. 26AS and
the books of accounts:
3:1 The NFAC/ CIT(A) has erred ... being the alleged difference between the professional fees
appearing in Form No. 26AS and the books of accounts.
3:2 The Appellant submits that considering
made on the
basis of the un- reconciled transactions appearing in Form 26AS and the
books of accounts:
1.1 The NFAC/ CIT(A) has erred ... fees being the alleged difference between the
professional fees appearing in Form 26AS and the books of accounts.
1.2 The Assessee submits that considering
made on the
basis of the un- reconciled transactions appearing in Form 26AS and the
books of accounts:
1.1 The NFAC/ CIT(A) has erred ... fees being the alleged difference between the
professional fees appearing in Form 26AS and the books of accounts.
1.2 The Assessee submits that considering
