https://www.taxtmi.com/caselaws?id=123055 The Tribunal upheld the CIT(A)'s order, determining that the 5% markup charged by the assessee for clinical trial services was justified. It was concluded that the assessee's role was that of a coordinator/facilitator rather than a service provider, and its profits were exempt under section 10B. As a result, the Tribunal dismissed the department's appeals, ruling in favor of the assessee. en-us Thu, 22 Apr 2010 00:00:00 +0530 Wed, 27 Sep 2023 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123055 The Tribunal upheld the CIT(A)'s order, determining that the 5% markup charged by the assessee for clinical trial services was justified. It was concluded that the assessee's role was that of a coordinator/facilitator rather than a service provider, and its profits were exempt under section 10B. As a result, the Tribunal dismissed the department's appeals, ruling in favor of the assessee. Case-Laws Income Tax Thu, 22 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123055