2016 (4) TMI 1410

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..... RDER P. C. 1. This appeal of the Revenue challenges the order passed by the Income Tax Appellate Tribunal in Income Tax Appeal No.5635/Mum/2011. 2. The Assessment Year is 2003-04. 3. A substantial question of law, according to Mr.Malhotra , learned Counsel appearing for the Revenue, is formulated at page 6, but it arises in the background of certain telecommunication services rendered by the A .....

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..... providers were required to pay a fixed percentage of revenues earned as the licence fee. The assessment was completed under Section 143(3) on 31st March, 2006 on a total income of Rs. 39 ,06,57,847 /. The matter was carried in appeal by the Assessee to the Commissioner the First Appellate Authority who directed the Assessing Officer to rightly calculate the amount of disallowance. 4. Being aggrie .....

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..... to the one dealt with earlier. In such circumstances, the Tribunal did not interfere with the order of the First Appellate Authority and dismissed the Revenue's Appeal on 20th November, 2012. 7. In such circumstances, we are not in agreement with Mr.Malhotra that the question framed at page 6 is a substantial question of law. It being identical and covered by the Tribunal's own order in t .....

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