2013 (6) TMI 282

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....-tax Act, 1961, by the Revenue has been admitted to examine the following substantial question of law : "Whether the Tribunal was correct in holding that the order passed under section 201(1) and under section 201(1A) of the Act is not liable in respect of payments made by the assessee towards liaison services provided as the same would not fall under royalty and since the Double Taxation Avoid....

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....nce, the appeal cannot be entertained. On this preliminary objection, Mr. K. V. Aravind, learned standing counsel for the appellant-Revenue, submits that this court in the case of CIT v. Ranka and Ranka reported in [2012] 73 Kar LJ 30; [2013] 352 ITR 121 (Karn) took a view that the Board circular is applicable to the pending cases also and this has been followed by this court in several subsequ....

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....Act, 1985, and the Rules, 1944, regarding the classification of goods has no application to the present circular and the applicability of that circular to the classification of goods in pending disputes is not so applicable to the facts and circumstances of the case on hand. Mr. Aravind submits that the present case is also distinguishable. Further, it is also submitted that the judgment rendered ....