2006 (1) TMI 191 - ITAT HYDERABAD-A

Extract:
.......ete fee received therein was only part of the sale consideration. In our view, that decision does not come to the rescue of the Revenue. 32. Thus, looking at the issue from any angle, for the reasons stated above, we uphold the orders of the first appellate authority in all these cases. 33. In the result, these appeals of the Revenue are dismissed.