https://www.taxtmi.com/highlights?id=5605 Availability of agreement is one corroborative factor which would eliminate the doubts, but in the absence of that agreement, the other circumstances ought to have been evaluated, which can goad the adjudicating authority towards a firm conclusion. - AT en-us Thu, 27 Sep 2012 13:38:37 +0530 Thu, 27 Sep 2012 13:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=5605 Availability of agreement is one corroborative factor which would eliminate the doubts, but in the absence of that agreement, the other circumstances ought to have been evaluated, which can goad the adjudicating authority towards a firm conclusion. - AT Highlights Income Tax Thu, 27 Sep 2012 13:38:37 +0530 https://www.taxtmi.com/highlights?id=5605