2014 (10) TMI 360

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....eb Yevle i/b Rajesh Shah & Co. ORDER P.C. 1. This appeal challenges the order passed by the Income Tax Appellate Tribunal dated 29th July, 2011. 2. At the outset Mr.Irani appearing on behalf of the Assessee raises a objection to the maintainability of present appeal on the ground that all three questions termed as substantial questions of law were subject matter of a substantive appeal to this....

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....cal grounds and therefore present appeal is maintainable. 4. Having perused the compilation placed before us and considering the rival contentions on the point of maintainability we are of the opinion that the appeals of the Revenue have been dismissed not on merits but on technical grounds. Therefore this appeal is not dismissed on any technicality or merely by applying the principle invoked by ....

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....termed as registered user agreement. In relation to that only limited permission or authority is given to the assessee and that is to use the trade mark for specified number of years on payment of agreed fee. It is in these circumstances, the rights conferred have been looked as inconclusive and enduring in nature, that the findings of facts rendered by the tribunal cannot be termed as perverse. T....