2020 (5) TMI 600

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....39;BLE MR. JUSTICE M. NAGAPRASANNA APPELLANTS (BY SRI SANMATHI E. I., ADV.) RESPONDENT (BY SRI ANKUR PAI DHUNGAT, ADV. FOR SRI K.R. VASUDEVAN, ADV.) JUDGMENT ALOK ARADHE J. This appeal is filed under Section 260A of the Income Tax Act, 1961, by the Revenue, being aggrieved by the order dated 20.11.2017 passed by the Income Tax Appellate Tribunal, Bengaluru, in IT(TP)A.No.451/Bang/20....

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.... is not derived from 10A activities and the judgment relied upon by the Tribunal has not reached finality?" 3. The facts giving rise to filing of the appeal are briefly stated that, the assessee is a company involved in software development. An order of assessment for the year 2010-11 was passed by the Assessing Officer under the provisions of Section 143(3) read with Section 144(C)(13) of the ....

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.... the matter is taken up today, learned counsel for the parties submitted that the first substantial question of law framed by this Court is squarely covered by the judgment of the Division Bench of this Court in the case of CIT VS. TATA ELXSI LIMITED reported in ITR Vol. 349 PAGE 98, whereas, the second substantial question of law is covered by the decision of this Court in CIT VS. MOTOROLA INDIA ....