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2019 (9) TMI 662 - AT - Income TaxNomination fee - allowable business expenditure - Appointment of assessee as sole hanger supplier by its non-resident client - As a consideration, the assessee has to pay a "nomination fees" as a percentage on the sale value of hangers to ASDA, C&A, Old Navy & Arcadia for this referral/accredition as a preferred vendor. - HELD THAT:- In the case of the assessee, all the entities are aliens to each other but for their business connections. Further it is not for the Ld.Revenue Authorities to decide as to what expenditure is to be incurred by the assessee and what not. Following the decision in the own case of assessee [2018 (5) TMI 1743 - ITAT CHENNAI] appeal of the revenue dismissed.
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