Consultancy charges paid for introduction of client is not FTS

Hemera India Pvt. Ltd Vs DCIT (ITAT Delhi)

ITAT held that once the revenue admitted that they were consultancy charges paid for introduction of client then that would fall in the definition of payments made to intermediary or liaison agents for channelizing, arranging or soliciting work order. There is no finding whatsoever that any inquiry was made by the Ld. Tax Authorities below as to what was the nature of agreement between the assessee and the foreign entity in terms to find out if the foreign entity was extending any t

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