The Pr. Commissioner Of Income Tax-2 v. M/S Capgemini Technology Services Pvt. Ltd

THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SMT JUSTICE KONGARA VIJAYA LAKSHMI ITTA.NO.375 OF 2018 JUDGMENT: {Per the Hon'ble Sri Justice Ramesh Ranganathan} Ms. K.Mamata, learned Senior Standing Counsel for Income Tax, would fairly state that, the subject matter of this appeal is squarely covered, against the revenue and in favour of the assessee, by the judgment of the Supreme Court in Commissioner of Income Tax, Central - III v. HCL Technologies Ltd.1. Following the aforesaid judgment of the Supreme Court, this appeal is also dismissed. There shall be no order as to costs. Miscellaneous petitions, if any, pending shall stand dismissed. _______________________________ (RAMESH RANGANATHAN, J) __________________________________ (KONGARA VIJAYA LAKSHMI, J) 20th August 2018 RRB 1 (2018)93 Taxmann.com 33 (SC)/(2018)255 Taxman 313 (SC)