Accordingly dispose of the appeal as allowed
Bench: ACTING CHIEF JUSTICE,S RACHAIAH
B” Bench, Bengaluru (‘Tribunal’ for short) in IT(TP)A No. 738/Bang/2022, whereby the Tribunal has allowed the appeal filed by the respondent herein challenging the order dated 30.03.2022 passed by the PCIT under Section 263 of the Income Tax Act, 1961 (‘the Act’ for short). 2. Brief facts to be noted are, the respondent- assessee is a Company engaged