2014 (8) TMI 1178

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....e Mrs. Sutapa Roychowdhury,Advocate ORDER The Court : Let supplementary affidavit filed in Court today be kept on record. This appeal has been preferred under section 260A of the Income Tax Act, 1961 against the consolidated order dated May 23, 2013 passed by the Income Tax Appellate Tribunal 'A' Bench in ITA Nos. 1826 and 1827 and 1828/Kol/2012 filed by revenue department and CO Nos 10 a....

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.... contribution to Society is not hit by section 40A(9) of the Income Tax Act and that such an obligation falls within the last part of the said section that the contribution was made by the assesseecompany to a fund required to be set up by or under any other law for the time being in force. iii) Whether on the facts and in the circumstances of the case the Learned Tribunal erred in law an....

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....during benefit for payment of lump sum royalty payment. vi) Whether on the facts and in the circumstances of the case the Learned Tribunal erred in law as it allowed the appeal filed by assessee and there is perversity for non consideration of materials facts on record transpired after the detailed enquiry made by Assessing Officer and the same ought to be set aside ? So far as the que....

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.... agreement was for non-transferable license to manufacture licensed products in India. Of question nos. (iv) and (v) the appeal is admitted on question no. (iv). Let requisite number of paper books be prepared containing all relevant papers within eight weeks from the date of service of the certified copy of the order. Service of notice of appeal is waived. Let copies of paper books be se....