2018 (3) TMI 1771

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....N.A. Kazi For the Respondent : Mr. F.V. Irani i/by Atul Jasani ORDER P.C: Income Tax Appeal No.156 of 2016 mentioned. Not on board. Taken up for consideration along with Income Tax Appeal No.155 of 2016. 2 Both these appeals are under Section 260A of the Income Tax Act, 1961 ('Act'). They challenge the common order dated 14.1.2015 of the Income Tax Appellate Tribunal ('T....

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....s as contract as against fees for technical services u/s.194J of the Act ?" 4 Regarding Question No.(i) (a) The impugned order of the Tribunal has dismissed the Revenue's Appeal by following its decision in the case of ACIT v. UTV Entertainment Television Ltd. (Order dated 29.10.2014). Mr. Malhotra, the learned counsel for the Revenue, very fairly pointed out that being aggrieved b....