Addition unsustained as difference between reported gross receipts and Form 26AS duly explained

Mediserv House of Prof. Usha Singh Vs ITO (ITAT Kolkata) ITAT Kolkata held that addition towards difference between figure of gross receipts reported and figure reported in Form 26AS is unsustainable as the difference is merely because figure reported in Form 26AS was inclusive of service tax component. Facts- Assessee is a partnership firm and filed its return reporting total income at Rs.6,94,540/-. In the course of assessment, Ld. AO noted that assessee has shown gross receipts of Rs.39,09,400/- as against gross receipts reflected in Form 26AS of Rs.43,03,044/-. On account of this differenc...