https://www.taxtmi.com/caselaws?id=240191 The Tribunal upheld the CIT(A)'s decision categorizing payments to marketing agents as consultancy charges, not marketing services. It affirmed the applicability of sections 195 and 201(3) of the Income Tax Act and rejected the appellant's claim of impossibility due to retrospective application. Emphasizing substance over form, the Tribunal concluded that the foreign party's role was limited to consultancy services, not marketing, dismissing all appeals and confirming the lower authority's order on tax deductions. en-us Fri, 18 Oct 2013 00:00:00 +0530 Wed, 27 Nov 2013 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240191 The Tribunal upheld the CIT(A)'s decision categorizing payments to marketing agents as consultancy charges, not marketing services. It affirmed the applicability of sections 195 and 201(3) of the Income Tax Act and rejected the appellant's claim of impossibility due to retrospective application. Emphasizing substance over form, the Tribunal concluded that the foreign party's role was limited to consultancy services, not marketing, dismissing all appeals and confirming the lower authority's order on tax deductions. Case-Laws Income Tax Fri, 18 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240191