2014 (7) TMI 1249

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al under Section 260-A of the Income Tax Act, 1961 is sought to be preferred by the Revenue aggrieved by the order dated 27.11.2013 passed by the Income-Tax Appellate Tribunal, Hyderabad Bench "A", Hyderabad, in relation to the assessment year 2007-08 on the following suggested substantial questions of law. 1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e engaged in the software development services? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in rejecting companies on the ground of failing the RPT filter being more than 15%, without appreciating the fact that rationale of 25% threshold limit is in accordance with Section 92A(2)(a) of the Income-Tax Act, 1961? 4. Whether, on the facts and in the c....