and the sales as per Profit and loss account duly audited as sales alleged to have been suppressed to the income of the assessee. It is necessary to take thoroughly holistic and legitimate view before relaying upon the correctness of data reflected in 26AS. Additions based on TDS mismatch are not legally sustainable as it amounts to tax on hypothetical income. It is not a real income in the hands of the deductee. The deductee is the victim of non compliance of TDS provisions by the deductor. The Deductee is at the mercy of Assessing Officer as well as deductor

So under the circumstances there is neither concealment of particulars of income or furnishing inaccurate particulars of income by the assessee company so as to attract penalty based onIn the fall of 2015, Dr. Ruth told the story of the Evian Conference, in 1938, where countries from around the world debated the plight of Germany’s Jews. Photograph by Gian Marco Castelberg / 13 Photo / Redux

Jose, a five-year-old Honduran boy, was taken away from his father by immigration officials last month, after the two of them had crossed the border at El Paso. The father was transferred to a detention camp. Jose, all alone, was put on a plane to Michigan and placed under the care of a family of kind but anguished strangers. In his bedroom at night, he clings to pictures that he’s drawn of his family—his mother and siblings in Honduras, with its epidemic of gang violence, and his father in a U.S.