THE PR. COMMISSIONER OF INCOME TAX CIT (A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU Vs. M/S EVRY INDIA PVT. LTD., (FORMERLY KNOWN AS SPAN INFOTECH (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, 'B' Bench, Bangalore, in IT [TP]A No.109/Bang/2014 dated 25.01.2017, relating to the Assessment Year 2009-10.

(2.) The proposed substantial questions of law framed by the Revenue in the Memorandum of Appeal are as under:

(3.) Learned Counsel for the Appellants-Revenue does press substantial question No.3.