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2004 (7) TMI 35 - HC - Income TaxSubstantial question of law - "Whether in terms of DTAA with Germany, the Tribunal was right in holding that the payment made to the assessee-foreign company was taxable @ of 20 %, as technical know-how fees and not at 30 %, as royalty?" - it is seen that both appellate authority have rendered a categorical factual finding based on appreciation of evidence - Even though the appellant has not succeeded before both the appellate authorities, it has chosen to file the present appeal, by contending that the substantial question of law as stated supra should be decided by this court. A perusal of the substantial question of law clearly discloses that the appellant is aggrieved only with regard to the factual findings rendered by the appellate authorities, much less, there is no substantial question of law involved in the present appeal. The scope of section 260A of does not enable the parties to file an appeal, if they are aggrieved, as against the factual finding rendered by the appellate authorities. - there is no substantial question of law – Appeal by revenue is dismissed
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