2018 (11) TMI 1929

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..... consideration in the instant appeal is covered by the judgment of the Hon ble Supreme Court in the case of COMMISSIONER OF INCOME TAX, CENTRAL-III VS. HCL TECHNOLOGIES LTD.[ 2018 (5) TMI 357 - SUPREME COURT] Interest on fixed profit Benefit of Section 10A and 10B Profits and gains derived from export of articles is different from the income derived from the profits of the business of the un .....

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..... ) 93 TAXMANN.COM 33 (SC) and second and third substantial questions of law is covered by the judgment of this Court in the case of COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE VS. MOTOROLA INDIA ELECTRONICS (P) LTD., (2014) 46 TAXMANN.COM 167 (KARNATAKA). Hence, he pleads that the present appeal be dismissed. 2. The submission of the learned counsel for the appellants is placed on record. The .....

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