PR. COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BANGALORE Vs. M/S. NVIDIA GRAPHICS 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, 'C' Bench, Bangalore, in IT[TP]A No.1087/Bang/2014 dated 14.08.2015, relating to the Assessment Year 2009-10.

(2.) Learned Counsel for the Revenue presses only substantial question of law Nos.1, 3 and 4 framed by the Revenue in the Memorandum of Appeal which is as under:

(3.) The learned Tribunal, after discussing the rival contentions of both the Appellants-Revenue and Respondent-Assessee, has returned a finding as under: