https://www.taxtmi.com/caselaws?id=220000 ITAT-DELHI held the amounts under the Buying Agency Services Agreement were commission for procurement services, not fees for technical services under s.9(1)(vii)/s.115A, because the activities were routine procurement, negotiation, sample handling, liaison and translation rather than managerial, technical or consultancy services. Consequently the assessee's classification as commission was upheld and penalties under s.271AA/271BA were not sustained. Interest issues were treated as consequential, and TDS credit claims were remitted to the AO for verification in accordance with law. en-us Tue, 18 Sep 2012 00:00:00 +0530 Wed, 29 Oct 2025 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220000 ITAT-DELHI held the amounts under the Buying Agency Services Agreement were commission for procurement services, not fees for technical services under s.9(1)(vii)/s.115A, because the activities were routine procurement, negotiation, sample handling, liaison and translation rather than managerial, technical or consultancy services. Consequently the assessee's classification as commission was upheld and penalties under s.271AA/271BA were not sustained. Interest issues were treated as consequential, and TDS credit claims were remitted to the AO for verification in accordance with law. Case-Laws Income Tax Tue, 18 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220000