Assessing Officer fails to Cross Verify TDS details from Concerned Party: ITAT deletes Addition [Read Order]

AO - TDS - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), Kolkata has held that the Assessing Officer fails to cross verify Tax Deduction at Source (TDS) details from the concerned party and deletes addition. During the scrutiny assessment of the appellant, M/s. Jai Balaji Industries Limited, the Assessing Officer made an addition of Rs.11,45,372/- alleging that there is a…

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