ITAT Deletes Addition Based on Form 26AS Mismatch, Bars Double Taxation:

ITAT Deletes Addition Based on Form 26AS Mismatch, Bars Double Taxation

ITAT deletes addition after finding disputed receipts were already taxed in an earlier assessment year.

Tribunal Holds Form 26AS Mismatch Alone Cannot Justify Income Addition

authorMeetu KumaridateJul 10, 2026
Last update on Jul 9, 2026
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ITAT Deletes Addition Based on Form 26AS Mismatch, Bars Double Taxation

ITAT deletes addition after finding disputed receipts were already taxed in an earlier assessment year.

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Meetu Kumari

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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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