SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN

In the result, i) The appeal of the assessee in ITA No

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

194J and had issued Form 16A. According to the Ld. AR, the company did not seek any advice or entrusted any assignment, hence no service was provided, but that does not change the character of the agreement and nature of payment. The assessee received the fee as per the contract and he is supposed to make himself available whenever