LAWS(KAR)-2018-6-346

PR. COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BANGALORE AND OTHERS Vs. M/S. POLE TO WIN INDIA PRIVATE LIMITED FORTUNE SUMMIT

Decided On June 29, 2018
Pr. Commissioner Of Income Tax, Central Revenue Buildings, Queens Road, Bangalore And Others Appellant
V/S
M/S. Pole To Win India Private Limited Fortune Summit Respondents

JUDGEMENT

(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: