TDS credit wasn't available to assessee if corresponding income wasn't offered to tax: Mumbai ITAT

IT: Where Assessing Officer having invoked provisions of section 50C, made certain addition to assessee's income, in view of fact that even after applying provisions of section 50C, difference in capital gain declared by assessee and figure adopted by Assessing Officer did not even exceed 10 per cent of stamp duty valuation, impugned addition deserved to be set aside

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