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M/s. Adam Smith Consultancy Pvt. Ltd. vs. ACIT, Central Circle 05

ITA No.1530/DEL/2025Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi10 Feb 2026AY 2016-17

The appellant company, M/s. Adam Smith Consultancy Pvt. Ltd., is part of the Adam Smith Group of companies (ASG) and is involved in discounting of bills of exchange under letters of credit (LC) and providing consultancy in trade financing. …

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