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
company through
plaintiff no.2 to appoint them as the defendants channel partner for
addressing supply orders by government institutions/ organizations and
undertakings all over ... whereby
the plaintiff was appointed as the defendants authorized channel partner.
The terms of the relationship between the parties were contained in the
appointment letter
Annexure P-1) for selecting and maintaining a list of channel partners/
Government Agencies and new entrepreneurs under 'Grid Connected
Rooftop Small Power Plants ... given SMERA Solar Grading 'SP2C' ('A' category channel partner). The
MRNE also issued a certificate dated 31.8.2015 (Annexure
Annexure P-1) for selecting and maintaining a list of channel partners/
Government Agencies and new entrepreneurs under 'Grid Connected
Rooftop Small Power Plants ... given SMERA Solar Grading 'SP2C' ('A' category channel partner). The
MRNE also issued a certificate dated 31.8.2015 (Annexure
products in India directly to
third parties or through channel partners does not
qualify as an "international transaction" (defined
under ... communication channel between the
assessee and the customers. Similarly, the assessee's
claim that majority of sales are made to channel
partners is stated
defendant approached the plaintiff with a
view to secure a Channel Partner Contract in its favour.
Channel Partner Contract is a Distributorship Agreement
was duly ... products and had approached the plaintiff with a view to
secure Channel Partner Contract in its favour and
Distributorship Agreement was executed. The Channel
Partner
exports, though distribution partner, is only Rs 7,452.15 lakhs. In
percentage terms thus, the exports through this distribution partner channel works
out to under ... Page 4 of 21
determined exclusively by the distribution channel partners and the assessee has
no control or influence over the matter. It is also
were in the business of provisions of
telecommunications services. They had channel
partners or appointed distributors to purchase starter
packs (SIM cards), refill packs (refill ... relationship was that
of principal to principal. Secondly, the distributor or
channel partner had to pay consideration for the
product supplied and it was treated
induced the complainant to
sign an agreement "Sole Nodal Channel Partner Agreement" on
5.5.2013 alluring him of huge profits in crores per month ... complainant to work in
specific territory as per "Sole Nodal Channel Partner Agreement"
dated 5.5.2013 and also for restraining him to work
cheque for payment was given on request made by a channel partner of the first respondent for collection of securities at that time for filing ... that one S.Vishnuvardhan approached the petitioner and introduced him as channel partner of the first respondent and explained about their business. Then the petitioner
