Itta/244/2012 Of The Commissioner Of Income Tax - Iv v. Orient Longman Pvt. Ltd

THE HON’BLE SRI JUSTICE GODA RAGHURAMANDTHE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO I.T.T.A.No. 244 of 2012. ORDER: (Per Goda Raghuram, J) This appeal under Section 260A of the Income Tax Act, 1961 bythe Revenue is directed against the orders of the Income Tax AppellateTribunal, Hyderabad Bench in ITAT.No. 1243/H/2004, dt. 29.5.2009pertaining to the assessment year 2001-02. The Commissioner of IncomeTax (Appeals)-III, Hyderabad by the order dt. 30.9.2004 as well as theTribunal, have concurrently held that the amount of Rs. 1,13,64,943/-constitute commission received by the assessee on the distribution aspectof its business and theP amount of Rs. 1,01,20,534/- represent thecommission given to the small traders on the business pertaining topublishing activity of the assessee. This concurrent finding of fact isbased on critical appraisal of the record, which does not pose anysubstantial question of law to be considered in this appeal. Accordingly,the appeal is dismissed at the stage of admission. ___________________________ GODA RAGHURAM, J ___________________________ RAO, J17.07.2012.KRB. M.S.RAMACHANDRA THE HON’BLE SRI JUSTICE GODA RAGHURAMANDTHE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO I.T.T.A.No. 244 of 2012. ORDER: (Per Goda Raghuram, J) 17.07.2012.