TMI Blog2010 (6) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee are in the nature of reimbursement of expenditure incurred by it and the same accordingly are not taxable as royalty or fees for technical services . 2. We have heard the arguments of both the sides and also perused the relevant material on record. It is observed that the relief on the issue involved in this appeal was given by the ld. CIT(A) to the assessee relying on the decision of the Tribunal in assessee s own case for A.Y. 1997-98 rendered vide its order dated 12.5.2006 in ITA No. 4341/Mum/02. In para 7 of the said order, a similar issue was decided by the Tribunal in favour of the assessee which is reproduced below: We find that the assessee has produced the financial statements of the Holiday Inn Worldwide Sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was indeed not justified in holding that the amount of Rs. 4,80,876/- received by the assessee as marketing contribution was taxable in the hands of the assessee. We direct he Assessing Officer to delete the addition. The assessee gets relief accordingly. 3. As brought to our notice during the course of hearing, a similar issue again came up for consideration in the case of the assessee for A.Y. 1998-99, 1999-2000 2001-02 and vide its common order dated 8.5.2007 passed in ITA Nos. 6684/Mum/04, 8479/Mum/04 8480/Mum/04, the said issue was restored by the Tribunal to the file of the A.O. with certain direction for the following reasons given in para 6: Having heard both the sides, we have carefully gone through the orders of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia and USA. 4. Although the learned counsel for the assessee has contended before us that the aspect which has been taken into account by the Tribunal while restoring the matter to the file of the A.O. for re-consideration in A.Y. 1998-99, 1999-2000 2001-02 is not relevant to ascertain the nature and character of the amounts in question received by the assessee, it is observed that the said aspect has already been found to be relevant by the Tribunal having a bearing on the issue. Moreover, the said order has been passed by the Tribunal for the immediately preceding three years and that too after taking into consideration the decision of the co-ordinate Bench in assessee s own case rendered for A.Y. 1997-98. The judicial proprietar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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