TMI Blog2018 (11) TMI 1559X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. INFOSYS TECHNOLOGIES LTD, [2015 (3) TMI 850 - KARNATAKA HIGH COURT] and connected matters, disposed off on 02.06.2014, whereby the said substantial questions of law were answered in favour of the Revenue and against the assessee, subject to the result of the SLP filed by the assessee before the Hon’ble Supreme Court, Post sale customer support as an allowable deduction - past history showe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction u/s. 80HHE of the Act, should be taken into account and not the entire turnover as per the P & L account as held by the Assessing Officer? - Held that:- Substantial question of law is covered by the judgment of this Court in the case of COMMISSIONER OF INCOME TAX AND ANOTHER vs. M/s. INFOSYS TECHNOLOGIES LTD. [2015 (3) TMI 850 - KARNATAKA HIGH COURT] - substantial question of law is ans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,889/- made of M/s. Gartner Group, Faster Research Inc., Mehta Group and Giga Group to confer a license to post enquiries to analysts around the globe via the Web, conference calls and face to face meetings, was not liable to TDS u/s. 195 of the Act and consequently the expenditure cannot be disallowed u/s. 40(a)(i) of the Act? 3. Whether the Tribunal was correct in holding that ₹ 29,87 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he P L account as held by the Assessing Officer? 3. The first and second substantial questions of law are covered by the judgment of this Court in the case of COMMISSIONER OF INCOME TAX AND ANOTHER vs. M/s. INFOSYS TECHNOLOGIES LTD, in ITA No.422 of 2008 and connected matters, disposed off on 02.06.2014, whereby the said substantial questions of law were answered in favour of the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substantial question of law is covered by the judgment of this Court in the case of COMMISSIONER OF INCOME TAX AND ANOTHER vs. M/s. INFOSYS TECHNOLOGIES LTD. in ITA No.422 of 2008 and connected matters, disposed off on 02.06.2014, Following the said judgment, the fifth substantial question of law is answered in favour of assessee and against the Revenue. 7. The substantial questions of law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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