H.G.RAMESH, J. (Oral):
1. Appeal is restored to file as unopposed. IA Nos.1 and
2 of 2015 are allowed accordingly.
2. Learned Counsel appearing for the appellants fairly submits that the question raised in this appeal is answered against the appellants in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The appeal is accordingly dismissed. Appeal dismissed. Sd/- JUDGE Sd/- JUDGE