2021 (7) TMI 450

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....ion and shipping charges." 3. The assessee is a sole proprietor of M/s. Zacco India. The assessee is engaged in sale of imported and domestically sourced items through various e-commerce websites such as Amazon, Flipkart, Snapdeal etc. The assessee lists his goods on these e-commerce websites and receives orders from customers through them. The e-commerce operators provide various services to the assessee to facilitate sales of his products viz. marketing, packaging, logistics, delivery, collection of returned items, collection of payments etc. 4. In lieu of the above services, the e-commerce operators charge various fees such as commission, marketing fees, payment collection fees, courier fees etc. Consolidated invoices are issued to....

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....eceived from the assessee is Rs. 420,348/-. However, no details related to other charges recovered from the assessee have been provided e.g. courier fees, fulfillment fees etc. The operator has also not provided details of the invoices issued to the assessee. * Thus, the information provided by the operator is not complete. * The assessee has booked the expenses on the basis of invoices issued by the operator. The entire invoice value has been booked under the head 'Commission and Shipping Charges' and all sub-items of the invoice are subsumed in this head. b) Flipkart (Flipkart Internet Pvt. Ltd.) * In response, the operator has provided details of all the fees charged such as transaction fees, s....