2018 (4) TMI 1536

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....oshi i/b Mr. Atul Jasani, for the Respondent. P.C. : This Appeal under Section 260-A of the Income Tax Act, 1961 (the Act), challenges the order dated 11 February 2015 passed by the Income Tax Appellate Tribunal (the Tribunal). This appeal relates to Assessment Year 2009-10. 2. The Respondent-Assessee is engaged in Business Process Outsourcing - BPO services (transaction services). The Revenue ....

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..... 4. Mr. Suresh Kumar learned counsel appearing for the Revenue very fairly pointed out that being aggrieved by the decision of the Tribunal in PTC Software (I) Pvt. Ltd. (I) Pvt. Ltd. (supra), the Revenue had preferred an appeal to this Court being Income Tax Appeal No.598 of 2016 - The Pr. Commissioner of Income Tax-2, Pune vs. PTC Software (I) Pvt. Ltd. This Court dismissed the Revenue's a....

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....el appearing for the Revenue states that inspite of his best efforts, the Revenue is unable to instruct him whether or not an appeal has been preferred against the order of the Tribunal dated 10 October 2014, in the case of M/s Wills Processing Services (supra). 7. In the above view we proceed on the basis that no appeal from the order passed in M/s Wills Processing Services (supra) has been file....