PR COMMISSIONER OF INCOME TAX-4, BMTC COMPLEX, KORAMANGALA BANGALORE Vs. L M WIND POWER TECHNOLOGIES INDIA PVT LTD

JUDGEMENT

(1.) Mr. Sanmathi.E.I., Adv. for Appellants - Revenue. Mrs. Manasa Ananthan, Adv. for Respondent-Assessee.

(2.) The appeal has been admitted on 05.12017 to consider the substantial question of law formulated in the appeal memorandum, which reads thus:

(3.) The learned Tribunal has though passed a very brief order holding that the grounds of appeals raised by the appellant are misconceived but they were extracted from the submissions made by the assessee and have relied upon the earlier decision of the learned Tribunal and order of DRP for preceding year A.Y. 2010-11. Para No.3 of the said order of the learned Tribunal is quoted below for ready reference: