Case Law Details
Case Name : Intimate Fashions (India) Pvt Ltd Vs DCIT (ITAT Chennai)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Chennai
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Intimate Fashions (India) Pvt Ltd Vs DCIT (ITAT Chennai)
ITAT Chennai held that assessee failed furnish any evidences to prove that there are negotiations between assessee and AEs with regard to marketing strategy, sales targets, credit period, etc. Accordingly, TPO/AO has rightly bench marked payment of agency commission as ‘nil’.
Facts- The assessee, M/s.Intimate Fashions India Pvt. Ltd., (M/s.IFIPL) is a joint venture between M/s.MAS Capital Pvt. Ltd., Sri Lanka (M/
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