https://www.taxtmi.com/caselaws?id=447033 The court allowed the condonation of delay for both filing and re-filing the appeal, as the respondent/assessee did not object. The appeal challenged the Income Tax Appellate Tribunal's decision regarding the taxability of revenue from distribution rights for AY 2008-09. The Tribunal ruled that the revenue was not taxable as royalty and found no distribution fee was received in that year. The court upheld the Tribunal's decision, finding no substantial question of law to warrant interference, and closed the appeal. en-us Fri, 01 Dec 2023 00:00:00 +0530 Sat, 16 Dec 2023 09:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447033 The court allowed the condonation of delay for both filing and re-filing the appeal, as the respondent/assessee did not object. The appeal challenged the Income Tax Appellate Tribunal's decision regarding the taxability of revenue from distribution rights for AY 2008-09. The Tribunal ruled that the revenue was not taxable as royalty and found no distribution fee was received in that year. The court upheld the Tribunal's decision, finding no substantial question of law to warrant interference, and closed the appeal. Case-Laws Income Tax Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447033