Tag Archives: Hiteshkumar Mohanlal Desai

Addition of capital gains based on Form 26AS TDS is unsustainable when subsequent receipts are declared in respective returns.

By | October 28, 2026

Addition of capital gains based on Form 26AS TDS is unsustainable when subsequent receipts are declared in respective returns. Issue Whether the Assessing Officer was justified in making an addition of ₹2.45 crores to the capital gains for Assessment Year 2018-19 based on the TDS amount reflected in Form 26AS, despite the assessee actually receiving… Read More »