COMMISSIONER OF INCOME TAX Vs. INFORMATION ARCHITECTS

JUDGEMENT

(1.) These appeals by the Revenue under Section 260A of the Income-tax Act, 1961 have raised similar questions of law. For convenience of reference, it would be appropriate to set out the questions of law which have been formulated in one of the two appeals which are as follows:

(2.) In the companion appeal, save and except for a variation in the amount of the deduction claimed under Section 80HHE and in the quantum of the overseas maintenance allowance, the questions of law are the same.

(3.) The orders of the Tribunal relate to assessment years 1998-99 and 2000-01.