Allowing the appeal of the assessee the Tribunal held that where the assessee is able to reconcile the TDS differences as per AIR information and return addition cannot be made as undisclosed receipts.(AY. 2011-12)
TUV India (P.) Ltd. v. DCIT (2019) 75 ITR 364 / 179 ITD 238 / (2020) 191 DTR 246/ 204 TTJ 192(Mum.)(Trib.)
S. 68 : Cash credits–AIR information-TDS difference and reconcile income–Addition cannot be made as cash credits. [S. 194J Form, 26AS]