https://www.taxtmi.com/caselaws?id=151932 The Tribunal ruled in favor of the assessees in the appeal against the orders passed by the Commissioner of Income-tax (Appeals) for various assessment years. It held that the assessees were not liable for tax collection at source on the basic license fee as it was not part of the purchase price paid to the distillers. The Tribunal emphasized the importance of precedent and consistency in decision-making, overturning the findings of the Commissioner of Income tax (Appeals) for all years under consideration based on a previous decision and the specific nature of transactions involving the basic license fee. en-us Mon, 01 Apr 2002 00:00:00 +0530 Wed, 19 Jun 2013 18:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151932 The Tribunal ruled in favor of the assessees in the appeal against the orders passed by the Commissioner of Income-tax (Appeals) for various assessment years. It held that the assessees were not liable for tax collection at source on the basic license fee as it was not part of the purchase price paid to the distillers. The Tribunal emphasized the importance of precedent and consistency in decision-making, overturning the findings of the Commissioner of Income tax (Appeals) for all years under consideration based on a previous decision and the specific nature of transactions involving the basic license fee. Case-Laws Income Tax Mon, 01 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151932