2013 (3) TMI 847

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..... Mr.Atul K Jasani ORDER P.C.: 1. In these appeals by the Revenue for assessment years 2000-01 and 2002-03, the following common question of law have been proposed for our consideration. Whether, on the facts and circumstances of the case and in law, the Tribunal was right in holding that the assessee is not a conduit of Star Limited and that income from sales revenue of advert .....

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..... o motive of tax benefits on the part of the respondent assessee. In these circumstances, the Tribunal held that the independent existence of the respondent assessee could not be denied. 4. In view of the above and particularly when the Revenue has accepted the order passed for assessment year 1998-99 in respect of the respondent assessee, we see no reason to entertain the proposed questio .....

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