Held that there was no restriction on the assessee to carry out its activity of marketing support services to anyone upon cancellation of the contract. There was no damage or impairment to the assessee’s trading structure nor removal of any employee of the marketing team by way of amendment to the agreement and, therefore, there was no loss of source of income. The entire marketing team was capable of rendering services as was the case before termination of the agreement. Since there was no error in the order of the Dispute Resolution Panel, it was to be upheld. (AY. 2015-16)