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Income Tax | ITAT Deletes ₹48.09 Lakh Addition on BSNL Receipts; Form 26AS Alone Cannot Decide Nature of Income

5 Sept 2026 · 5 Sept 2026By CA Sandeep Kanoi

Chennai ITAT deletes ₹48.09 lakh addition in Sri Balaji Shopping World, holding that BSNL trade discount cannot be treated as commission merely because the gross receipts were reported in Form 26AS. The post ITAT Deletes ₹48.09 Lakh Addition on BSNL Receipts; Form 26AS Alone Cannot Decide Nature of Income appeared first on TaxGuru .

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