AO made the addition owing to difference in income based on Form No. 26AS and income as reflected in books of account maintained by assessee as regards the rental income. Assessee explained that difference was on account of fact that some customers, in 26AS had disclosed gross payment, including Service Tax whereas, in books, assessee had shown net amount, and further amount shown in 26AS included income rendered for ‘Other Services’, besides ‘Facility Income’ while Rental Facility Income did not include income in respect of ‘Others Services’, which had been disclosed under miscellaneous Income.  On appeal the Tribunal held that since receipts of rents as recorded in books of account was in consonance with agreement between assessee and lessee and no defect whatsoever had been pointed out by revenue authorities in books of account of assessee addition could not be sustained. (AY. 2014-15)