Annual Maintenance Contract (AMC), Extended Warranty (EW)
and Road Side Assistance (RSA): As per the Dealership Agreement, every dealer
was required to sell ... RSA authorised only by the OP. The rates
of each of these products/services were also prescribed by the OP. The OP set a
target
assessee was mainly engaged in
providing information technology services qua the RSA group and was
also providing software development/IT solutions to RSA group ... even a single project
3
to any third party other than the RSA group even though it had the
capacity to compete and obtain independent
Rsa Fintrade , Kolkata vs Ito, Ward - 36(1), Kolkata , Kolkata on 22 March, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA BENCH ... 2018
Assessment Year: 2009-10
RSA Fintrade...........................................................................................................Appellant
Suite No. 37, 5th Floor,
Martin Burn Building,
1, R.N. Mukherjee Road,
Kolkata
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