Anz Support Services India Private, ... vs Asst. Commissioner Of Income Tax, ... on 5 February, 2020
6. Similarly, the learned Authorised Representative also relied on the decision
of co-ordinate bench of this Tribunal in the case of Amazon Development Centre
Vs. ITO in IT(TP)A Nos.76 & 78/Bang/2014 dt.27.4.2018 at page 7 para 4.3.5
read as under :