https://www.taxtmi.com/caselaws?id=255674 The Court ruled in favor of the respondent, a drug manufacturer and distributor, in a dispute regarding the classification of the relationship with its super stockist, M/s.Zivon. The Court held that M/s.Zivon was not acting as a manager but rather as a distributor based on the agreement terms. As no payments were made by the respondent to M/s.Zivon, the Court found that tax deduction under Section 194J was not applicable. The Court dismissed the Revenue's claims of tax evasion, emphasizing the lack of evidence and the legitimate nature of the business arrangement. en-us Wed, 16 Jan 2013 00:00:00 +0530 Fri, 23 Jan 2015 06:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255674 The Court ruled in favor of the respondent, a drug manufacturer and distributor, in a dispute regarding the classification of the relationship with its super stockist, M/s.Zivon. The Court held that M/s.Zivon was not acting as a manager but rather as a distributor based on the agreement terms. As no payments were made by the respondent to M/s.Zivon, the Court found that tax deduction under Section 194J was not applicable. The Court dismissed the Revenue's claims of tax evasion, emphasizing the lack of evidence and the legitimate nature of the business arrangement. Case-Laws Income Tax Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255674