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In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on 21.08.2018.
Sd/- Sd/- (ABY.T.VARKEY) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 21.08.2018 *Amit Kumar* Copy forwarded to:
1. 1. Appellant- ACIT(IT), Circle-1(2), Room No.-206, 2nd Floor, Aayakar Bhawan Poorba, 110, Shanti Pally, Kolkata-700107.
2. Respondent-M/s. Ixia Technologies International Limited, C/o-M/s. KPMG, Godrej Waterside, Unit No.603 & 604, 6th Floor, Tower-I, Plot No.5, Block-DP, Sector-V, Salt Lake, Kolkata-91.
3. CIT-Kolkata 4. CIT(Appeals)-Kolkata Bench 5. DR: ITAT-Kolkata
Sr.P.S./H.O.O ITAT, KOLKATA