Commissioner Of Income Tax (Large Tax Payer Unit) v. M/S Tata Consultancy Services Ltd.

1 itxa1643-13 sas

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1643 OF 2013 Commissioner of Income Tax (LTU), Mumbai ..Appellant.

V/s.

M/s. Tata Consultancy Services Pvt. Ltd.

..Respondent.

Mr.A.R.Malhotra with Mr.N.A. Kazi for the appellant. Mr.Sameer Dalal for the respondent.

CORAM : S.C.DHARMADHIKARI AND A.K. MENON, JJ.

DATED : 22ND APRIL, 2015 P.C. :- Both sides fairly state that the order passed by the Division Bench of this Court in Income Tax Appeal No.1132 of 2013 decided on 24th March, 2015 in the case of same assessee covers the questions of law proposed by the revenue in this appeal. Both the questions of law on pages 5 & 6 of the paper-book having been covered by this Division Bench judgment to which both of us are parties, we are of the view that the appeal does not raise any substantial question of law. It is accordingly dismissed. No order as to costs. (A.K.MENON, J.) (S.C.DHARMADHIKARI, J.)