2017 (4) TMI 526

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tax Appellate Tribunal, Ahmedabad [hereinafter referred to as, "the Tribunal"] passed in I.T.A No. 1688/Ahd/2011 for A.Y 1996-97, the Revenue has preferred the present Tax Appeal with the following proposed questions of law : "Whether the Appellate Tribunal has erred in law and on facts in deleting the disallowance of Royalty expenses of Rs. 1,12,12,352/- under Section 35AB of the Act made by th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tribunal in the case of very assessee on the very issue, but with respect to earlier assessment year, has been accepted by the Division Bench of this Court and/or the same has not been upset by the Division Bench of this Court. In view of the above, it cannot be said that the learned Tribunal has committed any error of law. No question of law arises in the present Tax Appeal. Hence, the present .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X