https://www.taxtmi.com/caselaws?id=779182 Identical receipts from marketing, distribution marketing, frequency marketing programme and SCHI facility charges were treated as outside royalty, fees for technical services and fees for included services because earlier years had already reached that conclusion and no change in facts was shown. On travel agent commission recovered as TACP from third-party hotels, the amounts were found to be only cost-to-cost facilitation receipts and not consideration for managerial, technical or consultancy services. Applying the rule of consistency, the additions were deleted. en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779182 Identical receipts from marketing, distribution marketing, frequency marketing programme and SCHI facility charges were treated as outside royalty, fees for technical services and fees for included services because earlier years had already reached that conclusion and no change in facts was shown. On travel agent commission recovered as TACP from third-party hotels, the amounts were found to be only cost-to-cost facilitation receipts and not consideration for managerial, technical or consultancy services. Applying the rule of consistency, the additions were deleted. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779182