2010 (1) TMI 1229

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent. ORDER P.C.:- 1. The following question of law has been framed in the appeal filed by the revenue against the judgment of the Income Tax Appellate Tribunal dated 20th November, 2008:- "Whether on the facts and circumstances of the case the Tribunal was justified in holding that conduction royalty amount received on letting out the business is "Business Income", without....