Erroneous TDS claim not authorise AO to bring professional receipts to tax

Dhruv Sachdeva Vs ACIT (ITAT Delhi)

Conclusion: Where assessee had erroneously taken credit for prepaid taxes on account of gross professional receipts as per Form 26AS ; then having regard to Rule 37BA, Revenue would be justified in denying credit for such amount of prepaid taxes which were not assessable during the year on the basis of regular method of accounting followed by the assessee. However, Revenue could not, merely because credit for tax deducted at source had been erroneously claimed by assessee, bring corresponding professional receipts to

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