TMI Blog2018 (8) TMI 2104X X X X Extracts X X X X X X X X Extracts X X X X ..... ersity in the findings of the learned Income Tax Appellate Tribunal is established by the appellant, the appeal at the instance of an assessee or the Revenue under Section 260-A of the Act is not maintainable. No substantial question of law arises in the present case - I.T.A. No.949/2017 - - - Dated:- 21-8-2018 - HON BLE DR.JUSTICE VINEET KOTHARI AND HON BLE MRS.JUSTICE S.SUJATHA FOR THE APPELLANT : SRI.SANMATHI E I, ADV. JUDGMENT Mr.E.I.Sanmathi This Appeal is filed by the Revenue purportedly raising substantial questions of law arising from the Order of the Income Tax Appellate Tribunal, B Bench, Bangalore, in IT [TP] A No.1506/Bang/2012 dated 14.06.2017 relating to the Assessment Year 2008-09. 2. The subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsaction. This issue in dispute, we find, is arising from the same arrangement between the assessee and its AE which was considered by co-ordinate benches of this Tribunal in the assessee s own case for asst. years 2004-05 to 2007-08 vide order in IT(TP)A No.1104/Bang/2011 and 284 to 286/Bang/2012 dated 30/08/2013 at para 13 to 15 thereof. We also observe that the aforesaid co-ordinate bench decision in the assesse s own case for asst. years 2004-05 to 2007-08 (Supra) was followed by another co-ordinate bench in its order in IT(TP)A No.347/Bang/2014 dated 5/5/2017 in the assessee s own case for asst. year 2009-10. 3.4.2 In its order in ITA No.347/Bang/2014 dated 5/5/2017 in the assessee s own case for asst. year 2009-10, the co-ordina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l is established by the appellant, the appeal at the instance of an assessee or the Revenue under Section 260-A of the Act is not maintainable. The relevant portion of the said judgment is quoted below for ready reference: Conclusion: 55. A substantial quantum of international trade and transactions depends upon the fair and quick judicial dispensation in such cases. Had it been a case of substantial question of interpretation of provisions of Double Taxation Avoidance Treaties (DTAA), interpretation of provisions of the Income Tax Act or Overriding Effect of the Treaties over the Domestic Legislations or the questions like Treaty Shopping, Base Erosion and Profit Shifting (BEPS), Transfer of Shares in Tax Havens (like in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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