paid
telecommunication services for which it entered into agreements with
various channel partners (distributors). In the pre-paid segment, TTSL
sells products such as Recharge ... Coupon Vouchers (RCVs) and Starter
Kits to channel partners. The RCVs are the pre-paid vouchers used for
selling validity and talk time
constitute Channel Partner as a servant or employee or
partner or joint venture or affiliate or group company of
TTSL. Channel Partner shall have ... relative of Channel Partner/ persons in
charge/control of Channel Partner/partners/associates
of Channel Partner engaged in any Competing Service.
Channel Partner has assured
that the discount allowed is
not payment/credit made to the Channel partners account;
ii. That the Ld. CIT (A) grossly erred in not appreciating ... erroneously classified the discount given by
the Applicant to its Channel Partners at the time of bulk sale of
Starter Kits and RCVs as commission
chargesheet conspicuously fails to disclose the fact that appointment of channel partner was permissible in the tender conditions and that HCL Infosystems Ltd. had informed ... Shreetron India Ltd. prior to appointment of their channel partners i.e. Axis Marketing and Radhey Shyam Enterprises. HCL Infosystems Ltd. had informed Shreetron India
another Channel
sales agreement (pages 107 to 116 of PB-I) and submitted that the channel
partner has right to sublicense the products which include ... Channel sales agreement between Aspect Software Inc and C.S.
Infocomm Pvt. Ltd ('Channel Partner'), Mumbai- page
corresponding reduction in 80-IE deduction. The AO then
examined channel partner/retail promotion expenses and conference
related expenses under section ... same
methodology followed in earlier years, the AO disallowed 7.5% of channel
partner/retail promotion expenses amounting to ₹69,39,723/- and 7.5%
of conference
customers (direct sales), sales to third-party customers involving
commissions to channel partners (ORC sales), sales made outside India (overseas
sales), sales made directly ... mainly that of acting as a
communication channel between the assessee and the customer/vendor
and channel partners.
IT (TP) A No.14/Chny/2020
filed 35 volumes of paper books containing detailed
information regarding 'channel partners', their activities,
amounts advanced to them by the assessee, application ... under:
"It is essential to examine the objects of 'Channel partners'
and verify the activities performed by them. For proper
adjudication
filed 35 volumes of paper books containing detailed
information regarding 'channel partners', their activities,
amounts advanced to them by the assessee, application ... under:
"It is essential to examine the objects of 'Channel partners'
and verify the activities performed by them. For proper
adjudication
erred in holding that the transaction between the assessee
company and channel partners was on principal to principal basis and therefore
transaction would not come ... Respondent-assessee through all the aforesaid channels (also referred to as
'channel partners') are made on sales or return basis, i.e. goods
