TMI Blog2017 (10) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... raised in this appeal are answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [2011 (8) TMI 782 - KARNATAKA HIGH COURT] and CIT v. Yokogawa India Ltd. [2011 (8) TMI 845 - KARNATAK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that the substantial question of law formulated at para VI(3) in the appeal memorandum does not arise for consideration and the substantial questions of law formulated at paras VI(1) and VI(2) in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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