2018 (4) TMI 1536

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....la - Senior Advocate a/w Mr. Nitesh Joshi 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 se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dia) Private Limited vs. DCIT vide ITA No.336/PN/2014 , decided on 31 October 2014. 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ia) Pvt. Ltd. vide ITA No.2152/Mum/2014 dated 10.10.2014. Mr. Suresh Kumar learned counsel 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 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and routine IT services. Thus, it was found not comparable with an entity which was rendering E-learning services. In the present case also the Respondent provides BPO services which is not with KPO services. 9. It is an agreed position between the parties that for the reasons indicated in our order dated 26 March 2018, in the case of Aptara Technology (supra) . the finding of fact rendered b....