https://www.taxtmi.com/caselaws?id=312293 Marketing contribution and reservation assessment fees were examined for characterisation as royalty, fees for technical services, or reimbursement of expenditure. The ITAT Mumbai noted that an earlier order in the assessee's own case for later assessment years had already restored the same issue to the Assessing Officer for verification of the true facts about receipts and related expenditure. Applying judicial discipline and because the factual matrix required fresh examination, the Tribunal declined to sustain the impugned order and sent the matter back for re-adjudication on the same lines as the earlier order. en-us Fri, 25 Jun 2010 00:00:00 +0530 Sat, 10 Feb 2024 10:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312293 Marketing contribution and reservation assessment fees were examined for characterisation as royalty, fees for technical services, or reimbursement of expenditure. The ITAT Mumbai noted that an earlier order in the assessee's own case for later assessment years had already restored the same issue to the Assessing Officer for verification of the true facts about receipts and related expenditure. Applying judicial discipline and because the factual matrix required fresh examination, the Tribunal declined to sustain the impugned order and sent the matter back for re-adjudication on the same lines as the earlier order. Case-Laws Income Tax Fri, 25 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312293