(1.) These Appeals are filed by the Revenue purportedly raising substantial questions of law arising from the Order of the Income Tax Appellate Tribunal, Bangalore Bench 'A', Bangalore, in IT[TP]A No. 1275/Bang/2010 dated 23.06.2015, relating to the Assessment Year 2006-07.
(2.) The proposed substantial questions of law framed by the Revenue in the Memorandum of Appeals are as under:
(3.) The learned Tribunal, after discussing the rival contentions of both the Appellants - Revenue and Respondent - Assessee, has returned a finding, we consider it appropriate to quote from the order of Tribunal as under: