IN THE KARNATAKA HIGH COURT

ALOK ARADHE & H.T. NARENDRA PRASAD, JJ.

DIT v. Abbey Business Services India (P) Ltd.

I.T.A. No. 214 of 2014

1 December, 2020

In favour of assessee.

Appellants by: K.V. Aravind, Advocate

Respondent by: Himanshu Shekhar Sinha, Advocate for R.V. Goutham, Advocate Bhuwar Doopar, Advocate Yash Vermani, Advocate

Alok Aradhe, J.

This appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the assessment year 2005-06. The appeal was admitted by a bench of this Court vide Order, dated 12-1-2016 on the following substantial questions of law :--