Addition for difference in form 26AS due to service tax is not sustainable

Smt. Taraben Jayantilal Patel Vs DCIT-CPC (ITAT Ahmedabad) The appellant has computed ‘income from house property’ excluding of service tax whereas in Form 26AS it is inclusive of service tax. The order dated 06.08.2019 upon rectification under Section 154 of the Act, the income under the head ‘income from house property’ was computed at Rs.37,12,839/- instead of Rs.32,86,544/- as computed by the appellant. This issue is, thus, nothing but the difference in regard to the service tax computed by the assessee and shown in Form 26AS by the assessee. In fact, service tax was included in th...