LAWS(MAD)-2020-8-39

COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-3 CHENNAI Vs. VISUAL GRAPHICS COMPUTING SERVICES INDIA PRIVATE LIMITED

Decided On August 19, 2020
Commissioner Of Income Tax, Corporate Circle-3 Chennai Appellant
V/S
Visual Graphics Computing Services India Private Limited Respondents

JUDGEMENT

(1.) This appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) is directed against the order dated 26.07.2017 in I.T.A.No.3458/Mds/2016, on the file of the Income Tax Appellate Tribunal 'D' Bench, Chennai ('the Tribunal' for brevity) for the assessment year 2012-13. The appeal is admitted on the following Substantial Questions of Law:

(2.) The background facts:

(3.) The Revenue is on appeal on all the five grounds decided by the Tribunal.