PR. COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDINGS QUEENS ROAD Vs. M/S. NOVO NORDISK 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, 'C' Bench, Bangalore in IT[TP]A No.146/Bang/2015 dated 30.07.2015, relating to the Assessment Year 2010-11.

(2.) This Appeal has been admitted on 22.07.2016 to consider the following substantial questions of law as framed by the Revenue in the Memorandum of Appeal.

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