2012 (10) TMI 580

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....ORDER PER A.D. JAIN, JUDICIAL MEMBER This is an appeal filed by the assessee for Assessment Year 2007-08 against the order dated 02.04.2012 passed by the CIT (A)-XI, New Delhi, upholding the assessment of the assessee's income from licence fee as income from house property, instead of business income, as claimed by the assessee. 2. The facts leading to the present appeal are that the asse....

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.... fee. The Assessing Officer treated the licence fee as income from house property, following the Tribunal orders in the assessee's own case, for A.Y.s 1990-91 to 1993-94. 3. The Ld. CIT (A) confirmed the aforesaid action of the Assessing Officer. 4. Before us, the ld. counsel for the assessee has contended that the assessee has challenged the aforesaid Tribunal orders before the Hon'ble High....

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....990-91 to 1993-94, the Tribunal has held the licence fee to be income of the assessee from house property. It is the very same licence fee earned by the assessee during the year under consideration, which is under challenge herein. The facts have not been shown to be any different for the year under consideration as from those before the Tribunal for the earlier years 1990-91 to 1993- 94. Thoug....