https://www.taxtmi.com/highlights?id=65663 Addition being amount of unreconciled TDS and income not offered for taxation - the assessee company is a mere step through entity, which collected royalties and licence fees on behalf of its members and distributed the said amount to the concerned member after duly deducting the related expenses on actuals. - method of accounting followed by the assessee is relevant - AT en-us Fri, 16 Sep 2022 17:10:54 +0530 Fri, 16 Sep 2022 17:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65663 Addition being amount of unreconciled TDS and income not offered for taxation - the assessee company is a mere step through entity, which collected royalties and licence fees on behalf of its members and distributed the said amount to the concerned member after duly deducting the related expenses on actuals. - method of accounting followed by the assessee is relevant - AT Highlights Income Tax Fri, 16 Sep 2022 17:10:54 +0530 https://www.taxtmi.com/highlights?id=65663