PRINCIPAL COMMISSIONER OF INCOME TAX Vs. MERCK LTD.

JUDGEMENT

(1.) This appeal under Sec. 260A of the Income Tax Act, 1961 (the Act) challenges the order dtd. 31/3/2016 passed by the Income Tax Appellate Tribunal (Tribunal). This appeal relates to Assessment Year 2010-11.

(2.) The Revenue urges only the following re-framed questions of law for our consideration :-

(3.) Regarding Question (a) :-