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2019 (4) TMI 2070
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....Porus Kaka, Senior Advocate with Mr.Divesh Chawla i/b. Mr.Atul Jasani, Advocate ORDER P.C.: 1. This Appeal is filed by the revenue to challenge the judgment of Income Tax Appellate Tribunal. Following questions are presented for our consideration; "(a) Whether, on the facts and in the circumstances of the case and in law, the ITAT has erred in holding that the distribution revenu....
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....on of distribution revenue of which a certain proportion would be accrued as the income. The Tribunal in the impugned judgment noted that this distribution revenue has been taxed in the hands of the assessee on protective basis. Remaining 50% has been taxed in the hands of the channel companies. The Tribunal correctly observed that such amount cannot be added separately because it had been already....