2010 (10) TMI 122

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..... f the Tribunal is finding of fact. No substantial question of law arises from the order of the Tribunal - 619 of 2007 - - - Dated:- 1-10-2010 - Yatindra Singh, Rajes Kumar,JJ. We have heard Sri Shambhu Chopra counsel for the appellant. It appears that during the year under consideration the Company has paid a sum of Rs.60,00,000/- as fixed royalty and further 8% royalty on the turnove .....

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..... t excessive. This view of the Commissioner of Income Tax (Appeal) has been upheld by the Tribunal. Both the authorities have recorded the findings that the payment of Rs.60,00,000/- was not relating to the earlier years and payment of 8% royalty is not excessive. The finding of the Tribunal is finding of fact. No substantial question of law arises from the order of the Tribunal. The appeal .....

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