M/S. FUSION VOICE SOLUTIONS INDIA PVT.LTD,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA
In the result, the appeal of the assessee is allowed
ITA 335/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2012-2013
Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh
For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Deba Kumar Sonowal
Section 143(3)Section 194HSection 263Section 40
transferring incentives to the retail dealers.
5. Placing reliance on the judgment of the Supreme Court in Bhopal Sugar Industries Ltd. vs. STO the Tribunal held that the essence of a "Contract of Agency" was that the agent did not sell the goods as his own, but sold the same as the property of the principal under his instructions
