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2019 (11) TMI 1024 - AT - Income TaxDisallowance of royalty and model fees - HELD THAT:- Neither side has brought any distinguishing facts and circumstances, legal points or decided precedents for our consideration to persuade us to take a view different from view already taken on the issue by Co-ordinate Bench of ITAT, Delhi and by Hon’ble Delhi High Court in aforesaid orders [2017 (8) TMI 1535 - ITAT DELHI] AND [2019 (5) TMI 1008 - DELHI HIGH COURT] respectively. Respectfully following above we also decide the disputed issue regarding royalty and lump sum fee in favour of the assessee. Accordingly, we decline to interfere with the aforesaid impugned order of the Ld. CIT on this issue and dismiss the first ground of appeal in the appeal filed by Revenue. As we are not adjudicating any other ground in the present appeal, for statistical purposes the appeal is dismissed, as far Ground No. 1 of appeal is dismissed.
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