The Tribunal observed that  the Assessing Officer had taken the figures from the form 16A tax deducted at source certificate issued by the payer company on which the assessee had no control. The Tribunal held that even if the amount was paid it should have been accounted for in the assessee’s bank account, which was not the case of the Assessing Officer, that the addition made by the Assessing Officer on the ground that there was difference between the claim of assessee in respect of the tax deducted at source credit and the corresponding income could not be accepted when form 26AS generated by the Department gave a different amount on which also the assessee did not have control and such figures were close to the assessee’s contention and accordingly had directed the Assessing Officer to compute the income as shown in form 26AS. On appeal High Court affirmed the order of the Tribunal.  (AY-2010-11)