No additions if assessee reconciled difference between TDS appearing in ITR & Form 26AS

INCOME TAX: Where Assessing Officer noticing that assessee had claimed TDS of lesser amount in its return of income as against TDS of higher amount as appeared in AIR information data base of Income-tax department concluded that assessee had not disclosed receipts income represented by TDS of differential amount and made additions to such extent as undisclosed income, since before Commissioner (Appeals), assessee duly filed all relevant details to explain such TDS difference and reconcile income

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