2016 (3) TMI 597

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....Sri S Parthasarathi, Adv JUDGEMENT PER : JAYANT PATEL : The Appellants-Revenue have preferred this present appeal by formulating the following substantial question of law:  "Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the lease line charges and other expenses incurred in foreign currency for delivery of software are to be e....

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....filed within a week. 3. We may record that while dealing with the subject relating to the aforesaid question of law, the Tribunal in the impugned order at para 7 has observed thus:  "7. As regards ground Nos.3 and 4 on the second issue are concerned, we find that this issue also is covered in favour of the assessee by the decision of the jurisdictional High Court in the case of Tata Elxsi ....