Addition for Difference between incomes in TDS certificate and declared in return

ACIT Vs Rajiv Nayar (ITAT Delhi) The AO, based on TDS  information, assessed the corresponding professional income, on accrual basis, in the relevant year. Whereas the appellant’s contention is that since he has offered professional receipts for tax on cash/receipt basis as he follows cash system of accounting; therefore, charging of certain professional income on accrual basis amounts to double taxation to the extent of the sum offered on receipt basis in subsequent year. AO is thus not justified in changing the accounting system and charging professional income on accrual basis in th...