TMI Blog2014 (3) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... sdiction as the same does not raise any substantial question of law. Exemption u/s 10A - income generated from training given to the customer for the use of the software - HELD THAT:- There is a finding of fact that the training activity is incidental to the sale made by the assessee company in respect of the products manufactured. Unless the users are trained, further sales are going to be affected. This receipt is therefore closely related to the manufacturing activity carried out by the assessee. In these circumstances and when the findings of fact have been confirmed by the Income Tax Appellate Tribunal, but for some different reasons that we are of the opinion that this Appeal does not give rise to any substantial question of law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation has been rightly accepted. No substantial question of law - IT APPEAL NO. 2352 OF 2011 - - - Dated:- 24-3-2014 - S.C. Dharmadhikari And G.S. Kulkarni, JJ. Suresh Kumar for the Appellant. F.V. Irani and A.K. Jasani for the Respondent. ORDER 1. Heard Mr. Suresh Kumar, learned counsel appearing for the appellant. Perused the concurrent orders of the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal dated 31st August 2010. The Assessment Year in question is 2002-03. 2. Mr. Suresh Kumar submits that all three questions which are framed at page nos.5 and 6 of the Memo of Appeal are substantial questions of law. He submits that the Tribunal as also the Commissioner of Income Tax (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that are assigned is that what has been always understood as obvious is now apparent by the amendment. The Commissioner of Income Tax (Appeals) found that in the case of the present assessee, the software cannot be worked in isolation. It has to be loaded on the computer. Therefore, in the present case, it is an intergral part of the computer. In these circumstances, the finding of fact does not require any interference in our appellate jurisdiction as the same does not raise any substantial question of law. 6. As far as second aspect is concerned, it has been found that the same is linked with the first issue/question. 7. The Officers have to be trained after the software is delivered to the customer. There is a finding of fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the end-customers and assessee's offers are negotiated. Therefore, when there are subsidiaries, but local independent distribution agents to whom a commission has been given then, the ultimate margin offered and paid to the subsidiaries is only 10%. In other words, there has not been found to be a variation of such nature as would enable the Assessing Officer to question the payment. In such circumstances, the finding of fact which has been rendered cannot be said to be vitiated by any perversity or any error of law apparent on the face of record. 9. The reasons assigned by the Tribunal in paragraph no.18 of the order are based essentially on the nature of the dealings. Once the subsidiaries are found to be collecting the custo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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