Addition for TDS Receipt Mismatch Rejected as Assessee’s Explanation Was Consistently Accepted

S Ganesh Vs ACIT (ITAT Mumbai) The Bombay High Court dismissed the Revenue’s appeal after holding that the Income Tax Appellate Tribunal had committed no error of law or perversity in partly allowing the assessee’s appeal. The dispute related to the addition of Rs. 47,37,000 made by the Assessing Officer on account of non-reconciliation of professional receipts with TDS certificates. The Tribunal had examined the submissions of both parties and noted that the assessee was engaged as an Advocate, who typically argued matters through Advocates-on-Record or instructing Advocates, rather than ...