No additions to be made if explanation is offered for difference in income as per books and as per Form 26AS

INCOME-TAX : Where receipts of rents as recorded in books of account was in consonance with agreement between assessee and lessee and no defect whatsoever had been pointed out by revenue authorities in books of account, no addition to income is warranted in hands of assessee owing to difference in income based on Form No. 26AS and income as reflected in books of account maintained by assessee

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