TMI Blog2004 (7) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... ial 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 - - - - - Dated:- 15-7-2004 - Judge(s) : P. D. DINAKARAN., N. KANNADASAN. JUDGMENT The judgment of the court was delivered by N. Kannadasan J. - The above appeal is filed by the Revenue raising the following substantial question of law: "Whether, on the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees and accordingly it is taxable at the rate of 20 per cent, as per Double Taxation Avoidance Agreement. On further appeal before the Income-tax Appellate Tribunal (hereinafter called the "Tribunal"), the order of the Commissioner was confirmed, against which the present appeal is filed by the Revenue. Learned standing counsel for the appellant contended that the Assessing Officer has passed the order of assessment by correctly treating the amount as royalty within the meaning of section 9(1)(vi) of the Act and accordingly contended that the assessee is liable for tax at the rate of 30 per cent, as against the rate of 20 per cent. Learned counsel contended that the order of the first and the second appellate authorities are contrary to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 the Income-tax Act, 1961 does not enable the parties to file an appeal, if they are aggrieved, as against the factual finding rendered by the appellate authorities. The above view is supported by the decision of this court in CIT v. K. Manickam [2002] 258 ITR 175 (Mad). For the reasons stated above, we are of the opini ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
