Court No. - 37 Case :- INCOME TAX APPEAL DEFECTIVE No. - 139 of 2008 Petitioner :- Commissioner Of Income Tax Respondent :- The District Excise Officer Petitioner Counsel :- S.C.(R.K.Upadhyaya) Hon'ble Rajes Kumar, J.
Hon’ble Bharati Sapru, J.
In the present appeal, the following question of law has been
raised. :-
“(1) Whether on the facts and circumstances of the case, the
Hon’ble I.T.A.T. Delhi was justified in dismissing the Revenue
appeal by holding that the basic license fee is not legally part
of the purchase price and the whole amount is not liable to
tax collected at source u/s 206C”
We have perused the order of the Tribunal.
We are of the view that the questions raised in the present
appeal do not arise from the order of the Tribunal. It appears
that before the Tribunal, at the time of hearing of the appeal,
the Departmental representative tried to argue the issue but
the same has not been entertained on the ground that no
ground has been taken.
In the circumstances, no substantial question of law arises.
The appeal is liable to be dismissed. It is, accordingly,
dismissed.
Dated : 29.7.10
L.F