2024 (4) TMI 1250

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....lant : Mr. Ruchir Bhatia, SSC For the Respondent : Mr. Divyanshu Agrawal, Mr. Vaibhav Niti, Ms. Bharti Sharma, Advs. ORDER 1. The present appeal assails the order of the Income Tax Appellate Tribunal dated 20 June 2023 and proposes the following question of law for our consideration: - "2.1 Whether the Ld. ITAT has erred in law in holding that the entire payments received by the ....

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.... us under:- "32. In view of the aforesaid findings of the Tribunal that the main service rendered by the assessee to its client-hotels was advertisement, publicity and sales promotion keeping in mind their mutual interest and, in that context, the use of trademark, trade name or the stylized "S" or other enumerated services referred to in the agreement with the assessee were incidental to....

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....lourable device, in particular, that the payments received were for use of trade mark, brand name and stylized mark "S". We agree with reasoning adopted by the Tribunal. Moreover, these are findings of fact which could be gone into only if a question was proposed impugning the findings of the Tribunal as perverse. We find that no such question has been proposed in the appeal. The observations of t....

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.... reached by the Tribunal and to give an answer in law to the question of law that is before it. The only jurisdiction of the High Court in a reference application is to answer the questions of law that are placed before it. It is only when a finding of the Tribunal on fact is challenged as being perverse, in the sense set out above, that a question of law can be said to arise." 33. In the....