The tribunal took the view that the addition made was only on the basis of the discrepancy in the TDS Certificate and not on the basis of any finding that some extra charges were received by the assessee, but had not been accounted for. The tribunal also held that when the issuer of the certificate had certified that the mistake had crept in due to the pre-fed computer-programme and certified that no other charges other than what was reflected in the books of accounts of the assessee had been paid to the assessee, the addition was not justified.
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