ITAT says Capital Gains Cannot Be Accelerated by Erroneous TDS Reporting

The developer reported TDS on ₹2.86 crore in AY 2018-19, although the assessee had actually received only ₹25 lakh during that year. The Tribunal held that the actual receipt and year-wise treatment, rather than the erroneous Form 26AS reporting, determined the consideration attributable to the year.