ITAT Delhi: Deletion of Income Addition due to Duplicate Entries in Form 26AS

Julius Gerardus Theodorus Van Wijck Vs DCIT (ITAT Delhi) Introduction: In a recent decision by the Income Tax Appellate Tribunal (ITAT) Delhi, the case of Julius Gerardus Theodorus Van Wijck vs. DCIT for the Assessment Year 2013-14 was adjudicated. The appeal was filed against the Assessing Officer’s order dated 31.01.2023, and the ITAT Delhi addressed crucial issues related to the treatment of income from other sources and the crediting of TDS against salary income. Detailed Analysis: The appellant, a non-resident individual employed by M/s Greenply Industries Limited in India, faced an...