M/S ARROW ELECTRONICS INDIA LTD.,,BANGALORE vs. ADDL.DIT, BANGALORE

In the result, the assesssee’s appeals are dismissed, the appeals of the Revenue and the Cross-Objections of the assessee are also dismissed

Bench: Shri Sunil Kumar Yadav & Shri. S. Jayaraman

prices for third party customers, developing marketing strategy, coordinating marketing strategy implementation, planning advertisement and promotional material as well as use of media and processing of sales order, the LO had very limited role and in all other spheres it has no role to play. They have listed out various functions wherein the LO had no role at all which