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ITAT isn't empowered to resolve an issue which has already been decided by HC

September 11, 2019[2019] 109 130 (Delhi - Trib.)/[2019] 179 ITD 480 (Delhi - Trib.)

INCOME TAX : Coordinate bench of Tribunal, subsequent to decision of High court could not have entertained miscellaneous application of assessee and recalled order originally passed by Tribunal

INCOME TAX : Tribunal is empowered to admit additional evidences if other substantial cause justifies admission of those evidences

INCOME TAX : Where assessee apart from contributions received from various franchisees, also received contributions from Pepsi Foods Ltd. as also from holding company, who were neither franchisees nor beneficiaries and said contributions were tinged with commercial considerations, it was to be held that assessee was not a mutual concern and income of assessee was not tainted with mutuality and therefore chargeable to tax as business income

INCOME TAX : Where in case of assessee, obligation to spend on AMP arose after receipt of income and there was no obligation on assessee to spend any definite amount every year, income of assessee was not diverted by overriding title but was merely an application of income of assessee and therefore chargeable to income tax
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