2017 (5) TMI 469

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..... AY 2006-07 has been answered in the negative i.e. against the Revenue and in favour of the Assessee. - Revenue appeal dismissed. - ITA 312/2015 , ITA 538/2015 , ITA 118/2017 - - - Dated:- 8-5-2017 - JUSTICE S. MURALIDHAR AND JUSTICE ANIL KUMAR CHAWLA For the Appellant : Mr. Raghvendra Singh, Advocate For the Respondent : Mr. Ajay Vohra, Sr. Advocate with Ms. Kavita Jha Ms. Rupali Gu .....

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..... 2016, the Court issued notice in ITA Nos. 312 and 538 of 2015 confined to the following question: Whether the ITAT erred in deleting the addition under Section 40(a) (i) of the Income Tax Act, 1961 holding that the export commission is neither royalty nor fee for technical service? 5. By its order dated 1st March 2017 the Court issued notice in ITA 118 of 2017 confined to an identical ques .....

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