https://www.taxtmi.com/caselaws?id=259281 The Tribunal found that the Thyrocare Service Providers (TSPs) act as agents of the assessee company, collecting samples and delivering test reports. The payments to TSPs were structured to avoid being categorized as commission or brokerage. The Tribunal directed the Assessing Officer to re-examine the case and collect details from TSPs to decide in accordance with the law. The impugned orders were set aside, and the Revenue's appeals were allowed for statistical purposes, providing an opportunity for the assessee to be heard. en-us Tue, 31 Mar 2015 00:00:00 +0530 Wed, 06 May 2015 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259281 The Tribunal found that the Thyrocare Service Providers (TSPs) act as agents of the assessee company, collecting samples and delivering test reports. The payments to TSPs were structured to avoid being categorized as commission or brokerage. The Tribunal directed the Assessing Officer to re-examine the case and collect details from TSPs to decide in accordance with the law. The impugned orders were set aside, and the Revenue's appeals were allowed for statistical purposes, providing an opportunity for the assessee to be heard. Case-Laws Income Tax Tue, 31 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259281