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    <title>Appellant&#039;s Agreement Shows Business Relationship, Not C&amp;F Agent Status, Despite Being Labeled Consignment Agent by Principal.</title>
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    <description>Terms and conditions of the agreement clearly shows that though the appellant has been termed as consignment agent by the principal, the relation between them is business relation. Therefore, assessee cannot be treated as C&amp;F agent.... - AT</description>
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      <description>Terms and conditions of the agreement clearly shows that though the appellant has been termed as consignment agent by the principal, the relation between them is business relation. Therefore, assessee cannot be treated as C&amp;F agent.... - AT</description>
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