THE PR. COMMISSIONER OF INCOME TAX Vs. M/S. SUPPORT. COM INDIA PRIVATE LTD., (ERSTWHILE SUPPORTSOFT INDIA PVT. LTD.)

JUDGEMENT

(1.) This Appeal is filed by the Revenue purportedly raising substantial questions of law arising from the Order of the Income Tax Appellate Tribunal, Bangalore Bench 'C', Bangalore, in I.T. (T.P) A. No. 293/Bang/2013 dated 08.10.2015, relating to the Assessment Year 2008-09.

(2.) The appeal has been admitted on 10.10.2017 to consider the substantial question of law formulated at para 10(1) in the appeal memorandum, which reads thus:

(3.) The learned Tribunal, after discussing the rival contentions of both the Appellants-Revenue and Respondent-Assessee, has returned a finding as under: