https://www.taxtmi.com/caselaws?id=361680 The Tribunal restored the issue to the Assessing Officer for fresh adjudication, emphasizing the need to verify the agreement between the assessee and the agency to determine if expenses were reimbursement and if TDS was applicable. The decision was influenced by the Gujarat High Court's precedent and the importance of examining the contractual relationship. The Cross Objection by the assessee was allowed for statistical purposes. The appeal by the Revenue and Cross Objection by the assessee were both allowed for statistical purposes, with directions for fresh adjudication by the Assessing Officer. en-us Fri, 08 Jun 2018 00:00:00 +0530 Mon, 11 Jun 2018 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361680 The Tribunal restored the issue to the Assessing Officer for fresh adjudication, emphasizing the need to verify the agreement between the assessee and the agency to determine if expenses were reimbursement and if TDS was applicable. The decision was influenced by the Gujarat High Court's precedent and the importance of examining the contractual relationship. The Cross Objection by the assessee was allowed for statistical purposes. The appeal by the Revenue and Cross Objection by the assessee were both allowed for statistical purposes, with directions for fresh adjudication by the Assessing Officer. Case-Laws Income Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361680