2021 (3) TMI 1245

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....T.SURYANARAYANA, ADVOCATE For the Respondent : SRI DILIP KUMAR, ADVOCATE FOR SRI K.V.ARAVIND, ADVOCATE JUDGMENT This appeal is filed under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), by the Revenue, being aggrieved by the order dated 07.07.2017 passed by the Income Tax Appellate Tribunal, Bengaluru, in IT(TP)A No.643(Bang)2016. 2. The appeal was adm....

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....se under consideration is distinct from that of Samsung Electronics Co. Ltd.? 3. When the matter was taken up today, learned counsel for the assessee submitted that the issue involved in this appeal has been put to rest in view of the decision rendered by the Supreme Court in Civil Appeal Nos.8733-8734/2018 between ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED VS. THE COMMISSIONER O....