2017 (9) TMI 252

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.... the Assessing Officer on 18th March, 1999, allowing expenditure for acquisition of copyrights only to the extent of 1/14th of such expenditure under Section 35A of the Income Tax Act, 1961. An appeal was preferred before the First Appellate Authority and the Commissioner of Income Tax (Appeals), on 20th December, 1999, set aside the order of the Assessing Officer and allowed the claim of the assessee. The CIT(A) followed an order the Tribunal in that behalf. It is this order of the CIT(A) which stands confirmed by the Tribunal. 4. The Tribunal, in dismissing the appeal of the Revenue, followed its own order for the assessment years 1991-1992, 1992-1993 and 1993-1994. Pages 35 and 36 of the paper book (running page 4 of the impugned orde....

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.... passed the following order on 5th August, 2016. " These References pertaining to the years 1998 and 2000, were on board on 22nd July, 2016. At that time, we passed the following order: " These References on board, pertain to the years 2000 and prior thereto. 2. The Central Board of Direct Tax has issued a Clarification dated 8th March, 2016 - wherein the earlier Circular No.21 of 2015 dated 10th December, 2015 was made applicable to pending References. Therefore, the Officers of the Revenue would not now press pending References before this Court where the tax effect involved is less than Rs. 20 lakhs. 3. Revenue is directed to examine each of the above References and ascertain the tax effect involved in each of them. Thereafte....

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....cepted the order dated 5th August, 2016 reproduced above. 11. The References were, therefore, disposed of. That was essentially considering the Revenue impact. 12. Once the questions of law were not answered by this Court though referred, principally going by the tax effect, then, in the absence of any controverting materials or contrary facts, we do not think that this Income Tax Appeal can survive. The Income Tax Appeal No.508 of 2001 on our board came to be admitted only because of the pending References. It is in these circumstances, we dispose of this Income Tax Appeal as well. It is disposed of accordingly. 13. The Income Tax Appeal No. 1010 of 2007 is also dismissed because the Assistant Commissioner of Income Tax found that....