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Income Tax - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Addition being amount of unreconciled TDS and income not offered ...

Case Laws     Income Tax

September 16, 2022

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

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