248, 4TH CROSS I BLOCK, KORAMANGALA BANGALORE ... APPELLANT (BY M. V. SESHACHALA, SR. COUNSEL) AND: THE INCOME TAX OFFICER INTERNATIONAL TAXATION, WARD 19(2) BANGALORE … RESPONDENT (BY K. V. ARAVIND, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; ALLOW THE APPEAL AND SET ASIDE