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Mr. K.V.Aravind, Adv. for Appellants - Revenue. Mr. Sandeep S. Huilgol, Adv. for Respondent - Assessee.

This Appeal is filed by the Revenue purportedly raising substantial questions of law arising from the Order of the Income Tax Appellate Tribunal, 'B' Bench, Bangalore, in C.O. No. 13/BANG/2016 dated 03.03.2017 (M/s Google India Pvt. Ltd., -v- Deputy Commissioner of Income Tax) relating to the Assessment Year 2005-06.

2. The proposed substantial questions of law framed by the Revenue in the Memorandum of Appeal are as under:

Date of Judgment 03-07-2018, ITA No.625/2017 The Pr. Commissioner of Income Tax & another Vs. M/s Google India Pvt. Ltd.

"1. Whether on the facts and circumstances of the case, the Tribunal erred in holding that the assign authority is not right in including expenditure incurred in foreign currency from export turnover and from total turnover by relying upon the decision of this Hon'ble Court in case of CIT V/s Tata Elsxi even when the assessing authority has rightly included the according to parameters set out in section 10A and the decision relied upon by the Tribunal has not reached finality ?

"19. Since the Tribunal has examined the profile of these comparables in the cae of McAfee Software (India) Pvt. Ltd., in the light of other orders of the Tribunal and has categorically held that these comparables are not good comparables for determining the ALP in the case of McAfee Software (India) Pvt. Ltd., and Kodiak Networks India Ltd., whose profile is similar to assessee's profile, we find no justification to re-examine the profile of Date of Judgment 03-07-2018, ITA No.625/2017 The Pr. Commissioner of Income Tax & another Vs. M/s Google India Pvt. Ltd.

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21. These comparables were also examined by the Tribunal in the case of Genesis Integrating Systems India Pvt. Ltd. A company of order is placed on record at page Nos.65 to 79 of the compilation in which the Date of Judgment 03-07-2018, ITA No.625/2017 The Pr. Commissioner of Income Tax & another Vs. M/s Google India Pvt. Ltd.