Payment by Media Companies to Advertising Companies for Advertisement Booking  doesn’t Amount to Commission: Calcutta HC [Read Order]

Payment by Media Companies - to Advertising Companies for Advertisement Booking - Amount to Commission - Calcutta HC - TAXSCAN

The Calcutta High Court has held that the ‘Commission’ does not refer to payments by Media Companies to advertising companies for booking of advertisements. The issue was whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was justified in law in holding that the trade discount allowed by…

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