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2019 (11) TMI 1383 - SUPREME COURTComputation of deduction u/s 10B - Foreign currency provided for software development services outside India - HELD THAT:- In agreement that M/S MPHASIS LTD. (FORMERLY KNOWN AS MPHASIS BFL LTD.) [2019 (2) TMI 122 - SC ORDER] preferred by the Revenue in respect of connected which was disposed of by the very same common Order [2014 (8) TMI 690 - KARNATAKA HIGH COURT] having taken note similar grounds raised in the special leave petition. Hence taking note of the fact that in respect of common judgment this Court has already dismissed relating to the Assessment Year 2004-2005 and in the present case except that issue relates to AY 2003-2004 all other aspects are on the very same point, we are not inclined to entertain the instant petition. Special leave petition shall stand dismissed.
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