2018 (8) TMI 280

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....T. ORDER 1. The present appeal under Section 260 A of the Income Tax Act, 1961 (hereinafter referred to as 'Act') has been filed against the order dated 11th February, 2011 passed by the Income Tax Appellate Tribunal, Delhi Bench: 'E' New Delhi (hereinafter referred to as Tribunal) in I.T.A. No.2783/Del/09 on the following question of law:- "Whether on the facts and ....

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....ity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity. Provided further that the first proviso shall not apply if the aggregate value of the receipts from the activities referred to therein is ten lakh rupees or less in the previou....

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....te the proviso to Section 2(15) of the Act was not made applicable. 7. Heard Shri Gaurava Mahajan, learned counsel appearing for the Revenue, and Mr. Rahul Agarwal, learned counsel appearing for respondent-authority. 8. There is no factual dispute. We do not find any merit in the appeal. The proviso to Section 2(15) of the Act has been made applicable w.e.f. 1st April, 2009, therefore, the r....