2019 (6) TMI 546

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... V. Prasad JUDGMENT: (Per VRS, J) The Revenue has come up with the above appeal under Section 260-A of the Income Tax Act, 1961 raising the following substantial questions of law. 1. Whether in the facts and circumstances of the case and in law, the Tribunal was correct in holding that telecommunication charges and the expenditure incurred towards technical services outside India....