COMMISSIONER OF INCOME TAX Vs. INFOSYS TECHNOLOGIES LTD

JUDGEMENT

(1.) These two appeals by the revenue are in respect of the very assessee for the two assessment years viz. assessment year 1995-96 and 1996-97 seeking for our answer in respect of the following common questions :-

(2.) However, Sri.Indrakumar, learned Senior Counsel appearing on behalf of the revenue submits at the time of argument that, it is not necessary for this Court to go into questions 2 and 3 for the purpose of deciding these two appeals as answering the first question alone is sufficient to dispose of these appeals.

(3.) Submission recorded and therefore, we are confined our examination only in respect of the first question