I need a case law reference for a reply to if the tds shown in 26as do not mean that he earned incom

Alliance Tax Experts (Tax Practitioner) (42 Points)

28 February 2024  

my client doing business in import and export and he received the amount from the party against goods supply..now that party wrongly deposited TDS showing this amount as a commission income and this amount is reflected in 26as...my taxpayers have avoided claiming TDS credit while filing his income tax return.   now income tax officer wants to add this income to his income tax for the assessment process ..

i need a case law reference for a reply to if the tds shown in 26as do not mean that he earned income