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2019 (2) TMI 797 - ITAT DELHIReceipts of the assessee from National Highway Authority of India - characterization of income - whether the same do not qualify as fees for technical services, and not taxable under the provision of section 44D r.w.s. 115A of the Act? - Held that:- As decided in assessee's own case [2016 (2) TMI 667 - ITAT DELHI] it is not controverted that assessee was carrying on similar activities in the preceding years as well, and the income earned form the said activities have been accepted by the Department as business income of the assessee and assessment made u/s 143(3) of the Act. Principle of consistency has been accepted by the courts in many judicial precedents and some of the landmark decisions in the cases are of Radhasoami Satsang v. CIT: (1991 (11) TMI 2 - SUPREME Court ), CIT v. Lagan Kala Upwan: (2002 (12) TMI 74 - DELHI High Court), Saurashtra Cement & Chemical Industries v. CIT: (1979 (2) TMI 21 - GUJARAT High Court ), Commissioner of Income Tax v. Paul Brothers: (1992 (10) TMI 5 - BOMBAY High Court ) and Commissioner of Income Tax v. Modi Industries Limited: [2010 (8) TMI 51 - DELHI HIGH COURT ]. Therefore on this ground too assessee deserves relief. According to the provision of section 44D rws 9 (1) (vii) of the act assessee’s receipt from NH is not taxable as FTS under that section but under normal provision of income tax act as business income. On this count we confirm the order of CIT (A). - Decided against revenue
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