2019 (7) TMI 694

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....For the Respondent : Ms.S.Premalatha Junior Standing Counsel JUDGMENT T.S.SIVAGNANAM, J. This appeal filed by the assessee under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') is directed against the order dated 28.01.2009 passed by the Income Tax Appellate Tribunal Madras 'D' Bench in I.T.A.No.2665(Mds)/2005 for the Assessment Year 2002-03. 2.....

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....can merely rely on 295 ITR 228 for each and every issue when the issue pertaining to the same has not been discussed in detail? 4. Whether in facts and circumstances of the case "Royalty income" which treated as business income, can be excluded under clause (baa) of Section 80HHC? 5. Whether in facts and circumstances of the case of the Tribunal was right in upholding the order o....