PRINCIPAL COMMISSIONER OF INCOME TAX C.R. BUILDING AND OTHERS Vs. M/S. MCAFEE SOFTWARE (INDIA) PVT. LTD., EMBASSY GOLF LINKS BUSINESS PARK

JUDGEMENT

(1.) The Appellants - Revenue have filed this appeal raising purported substantial questions of law arising from the Order of the learned Income Tax Appellate Tribunal "B" Bench: Bangalore, Annexure A dated 18/03/2016 in IT(TP)A.No.4/Bang/2012 for AY 2005-06.

(2.) The appellants - Revenue have suggested five substantial questions of law which are quoted below for ready reference:-

(3.) The learned counsel appearing for the appellants-Revenue submitted that he does press the third substantial question of law raised in the present appeal.