Dispute Over Unreconciled TDS and Untaxed Income for Royalty-Collecting Company Under Scrutiny; Accounting Method in Focus.

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....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....