This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
A company working independently on principal-to-principal basis cannot be called AE
Case Law Details
- Case Name
- Next Gen Films Private Ltd. Vs ITO ( Int. Tax) TDS(4) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Next Gen Films Private Ltd. Vs ITO (Int. Tax-TDS) (ITAT Mumbai)
Regarding commissioning agreement entered into by the assessee (Next Gen Films Private Ltd.) with M/s DBPL, at para 2.12, we reached a conclusion that the contract between the assessee and M/s DBPL (M/s Desi Boyz Production Ltd. ) was primarily on principal-to- principal basis. The entire responsibility to produce the film was on M/s DBPL against certain lump-sum consideration. M/s DBPL was required to produce the film and ensure the delivery of the film as per given specifications. The film was to be fully sync...
