Form 26AS amounts not income if not credited in books of accounts of the assesssee. Mere issue of TDS certificate does not establish any income-ITAT
August 28, 2016
Income Tax, ITAT, Judgments
Form 26AS amounts not income if not credited in books of accounts of the assesssee. It is a well settled law that the bank account is not books of account of the assessee. Mere issue of TDS certificate does not establish any income-ITAT. ABCAUS Case Law Citation: 1003 …