COMMISSIONER OF INCOME TAX Vs. MPHASIS LTD

JUDGEMENT

(1.) THE Revenue has preferred these appeals raising the following two substantial questions of law :

(2.) THE first substantial question of law arose for consideration before this Court in ITA No.776/2007 disposed of on 13.06.2014, wherein this Court has held at paras 18 and 19 as under: -

(3.) IN view of the said judgment, the substantial question of law is answered in favour of the assessee and against the Revenue.