Sum reflected in Form 26AS can’t be taxed unless it was established that assessee was actual beneficiary: ITAT

INCOME TAX : Where a payment was reflected in Form-26AS and was shown to have been made to assessee, it could not be brought to tax if it could not be established that assessee was actual beneficiary of said payment

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000315842/sum-reflected-in-form-26as-can’t-be-taxed-unless-it-was-established-that-assessee-was-actual-beneficiary-itat.aspx