ITAT confirmed additions as assessee claimed TDS but didn't offer corresponding income in ITR

INCOME TAX : Where assessee had claimed credit for tax deducted at source on interest income from bank, yet it had not declared corresponding interest income to tax, in view of fact that assessee was regularly following marcantile system of accounting, interest income in question was liable to be taxed in assessment year in question itself and, thus, impugned addition made by Assessing Officer was to be confirmed

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