TMI Blog2014 (5) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... ities Pvt. Ltd. [2014 (5) TMI 192 - BOMBAY HIGH COURT] and Commissioner of Income-tax - 4(3) Versus Kotak Securities Ltd. [2011 (10) TMI 24 - Bombay High Court] followed - Major two main issues were there in the earlier appeal as to the transaction charges paid to the stock exchanges and fees for technical services TDS u/s 194J which were rejected by the Court in appeal - The Revenue insists in ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment Year in question is 2006-07. 2. The Tribunal has categorically observed that in disposing of the Revenue's Appeal and equally that of the assessee's what it has done is to follow its own view taken earlier and in the case of the very assessee. The assessee's own case namely, Income Tax Appeal No.4347/M/2009 has been referred to. The Assessment Year in that case was 2005-06. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax Commissioner Vs. Angel Capital Debit Market Ltd (Income Tax Appeal (L) No.475 of 2011) decided on 28th July 2011 and the decision in the case of The Commissioner of Income Tax Vs. M/s.Sykes Ray Equities (I) Ltd. (Income Tax Appeal No.3563 of 2010) decided on 14th October 2011. For the reasons stated in the aforesaid orders, the present appeal is dismissed with no order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missed by this Court on merits. The reasons assigned ought to have been pointed out to us and thereafter, any explanation should have been offered for admission of this Appeal. In the light of the fact that the controversy is fully covered by the orders referred above, and particularly the findings rendered by the Division Bench in the very assessee's case that we are of the opinion that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee have been either challenged or otherwise. If the challenge is pending even that statement would also be made. If it is decided, the outcome thereof be also indicated. The relevant explanation then would find place in each and every memo of Appeal which is filed in this Court and equally to be lodged and filed in the Court. 7. It is with this assurance from the Revenue and since the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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