https://www.taxtmi.com/caselaws?id=249056 The High Court set aside the Tribunal's order in income tax appeals, directing a fresh review. The Court emphasized evaluating agreements with unregistered agencies based on their terms, not standard format agreements. It instructed the Tribunal to determine the principal-agent relationship and address the nature of payments for advertisements. Both parties were to provide relevant information for consideration. The Court urged expeditious resolution within a year, stressing compliance with rules and regulations governing advertising agencies' accreditation and payment nature clarification. en-us Tue, 04 Mar 2014 00:00:00 +0530 Thu, 03 Jul 2014 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249056 The High Court set aside the Tribunal's order in income tax appeals, directing a fresh review. The Court emphasized evaluating agreements with unregistered agencies based on their terms, not standard format agreements. It instructed the Tribunal to determine the principal-agent relationship and address the nature of payments for advertisements. Both parties were to provide relevant information for consideration. The Court urged expeditious resolution within a year, stressing compliance with rules and regulations governing advertising agencies' accreditation and payment nature clarification. Case-Laws Income Tax Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249056