2020 (12) TMI 228

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....T. NARENDRA PRASAD APPELLANT: SRI M. VEERABHADRAIAH, ADVOCATE RESPONDENT: SRI JEEVAN J. NEERALGI, ADVOCATE JUDGMENT Mr. M. Veerabhadraiah, learned counsel for the assessee. Mr. Jeevan J. Neerlagi, learned  counsel for the revenue. 2. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been preferred by the....

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....ceived by the appellant are in the nature of capitation fees and therefore taxable in the hands of the appellant on the facts and circumstances of the case? 3. When the matter was taken up today, learned counsel for the assessee submitted that the aforesaid substantial questions of law have already been answered against the revenue by a Bench of this Court in 'COMMISSIONER OF INCOME-TAX Vs.....