COMMISSIONER OF INCOME-TAX Vs. INFOSYS BPO LTD

JUDGEMENT

(1.) Mr.Dilip, learned counsel for K.V.Aravind, learned counsel for the revenue. Mr.T.Suryanarayana, learned counsel for the respondent.

(2.) This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been filed by the revenue which was admitted by a Bench of this Court vide order dated 28.02.2013 on the following substantial questions of law:

(3.) When the matter was taken up today, learned counsel for the parties jointly submitted that the substantial questions of law involved in this appeal have been answered against the revenue by the Supreme Court in 'COMMISSIONER OF INCOME-TAX, CENTRAL-III Vs. HCL TECHNOLOGIES LTD.' [(2018) 93 TAXMANN.COM 33 (SC)].