2020 (12) TMI 1300

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....RISHNA, ADV. For the Respondent : SRI. K.V. ARAVIND, ADV JUDGMENT Mr. G. Ganesh, learned Senior counsel for Mr. R.B. Krishna, learned counsel for the appellant. Mr. K.V. Aravind, 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 filed by the assessee. The subject matter of the appeal pertai....

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.... of the Act? 4. Whether the Tribunal was right in concluding that 80% of the up linking charges had to be excluded from the definition of turnover, when even the respondent had limited such exclusion to 5% of the telecommunication charges in earlier years? 5. Whether the Tribunal was right in concluding that purchase and sales of monitors constituted a trading activity and thus excludible from....