Different price provided to Services Providers not amounts to commission or brokerage

ITO Vs Thyrocare Technologies Ltd. (ITAT Mumbai)

The assessee is providing pathological testing services through its diagnostic laboratories. The assessee has made arrangement with various sample collection centres referred to as Thyrocare Services Providers (TSPs) for collection of samples and forwarding the same for testing to the assessee. It is an admitted fact that the TSPs have option to forward the specimen samples for testing, either to the assessee or any other specialized testing laboratory. In other words, the TSPs are not under obligation to

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