Addition on the basis of Diffrence in TDS and Commission – Reimbursed expenditure cannot be taken as income

We have heard the learned Departmental Representative, whereas assessee was not represented, hence decided exparte. Considering the order of the Assessing Officer and the CIT (A) and various explanations filed before the authorities, we do not see any reason to interfere with the order of the CIT (A).

The assessee is a clearing and forwarding agent and has correctly reconciled the amounts received during the year, which were very elaborately discussed by the CIT (A) in the order. Not only that the

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