https://www.taxtmi.com/caselaws?id=313151 The appellant's application for condonation of a 300-day delay in re-filing the appeal was granted without opposition from the respondent. The ITAT's decision, which was challenged by the appellant, held that the centralized services fee earned by the respondent was not taxable for the Assessment Year 2014-15, consistent with prior rulings in the respondent's case for other years. The appeal was dismissed as no substantial question of law was identified. It was noted that if the appellant prevails in a related Supreme Court matter, the parties will adhere to the Supreme Court's final decision. en-us Mon, 22 May 2023 00:00:00 +0530 Thu, 28 Mar 2024 11:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313151 The appellant's application for condonation of a 300-day delay in re-filing the appeal was granted without opposition from the respondent. The ITAT's decision, which was challenged by the appellant, held that the centralized services fee earned by the respondent was not taxable for the Assessment Year 2014-15, consistent with prior rulings in the respondent's case for other years. The appeal was dismissed as no substantial question of law was identified. It was noted that if the appellant prevails in a related Supreme Court matter, the parties will adhere to the Supreme Court's final decision. Case-Laws Income Tax Mon, 22 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313151