2016 (4) TMI 1410

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....hur Agrawal i/b. Mr Atul K Jasani ORDER P. C. 1. This appeal of the Revenue challenges the order passed by the Income Tax Appellate Tribunal in Income Tax Appeal No.5635/Mum/2011. 2. The Assessment Year is 2003-04. 3. A substantial question of law, according to Mr.Malhotra , learned Counsel appearing for the Revenue, is formulated at page 6, but it arises in the background of certai....

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....virtue of this, the telecommunication service providers were required to pay a fixed percentage of revenues earned as the licence fee. The assessment was completed under Section 143(3) on 31st March, 2006 on a total income of Rs. 39 ,06,57,847 /. The matter was carried in appeal by the Assessee to the Commissioner the First Appellate Authority who directed the Assessing Officer to rightly calculat....

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....It found that the controversy is entirely identical to the one dealt with earlier. In such circumstances, the Tribunal did not interfere with the order of the First Appellate Authority and dismissed the Revenue's Appeal on 20th November, 2012. 7. In such circumstances, we are not in agreement with Mr.Malhotra that the question framed at page 6 is a substantial question of law. It being iden....