2023 (12) TMI 717

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..... tanding Counsel with Mr Ashvini Kumar, Mr Rishab Nangia and Mr Nikhil Jain, Advs. For the Respondent Through: Mr Salil Aggarwal, Sr. Advocate and Mr Uma Shankar Gupta, Sr. Advocate with Ms Sneha Jai Singh, Mr Kaushik Moitra, Mr Anurag Tandon, Ms Arunima Nair and Mr Anurag Singhal, Advs. RAJIV SHAKDHER, J. (ORAL): CM APPL. 53746/2023 1. Allowed, subject to just exceptions. CM APPL. 53747/2 .....

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..... tly, above-captioned applications are disposed of, in the aforesaid terms. ITA 583/2023 7. This appeal concerns Assessment Year (AY) 2008-09. 8. Via the instant the appeal, the appellant/revenue seeks to assail the order dated 21.11.2022 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. 9. The Tribunal via the impugned order considered two issues. 9.1 First, whether the rev .....

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..... erned, a finding of fact has been returned, which is that in the period in issue i.e., AY 2008-09, the assessee did not receive any distribution fee and therefore, no profit could be attributed to it. 13. In our view, if one were to take into account the finding of fact returned qua the second issue, clearly, no case for interference with the impugned order is made out by the appellant/revenue. .....

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