JUDGMENT D.V. Shylendra Kumar, J.—Mr. K.V. Aravind, learned Standing Counsel appearing for the Revenue, takes notice for the respondent. With the consent of the learned Counsel for both the parties, the matter is taken up for disposal. 2. Smt. Vani, learned Counsel appearing the appellant and Mr. K.V. Aravind, learned Counsel appearing for the Revenue, both submit that the substantial questions of law raised in these appeals are covered by a judgment of this Court in the case of Commissioner of Income Tax and Another v. Samsung Electronics Company Limited (2012) 345 ITR 494 (Kar.). In the light of the submissions made by the learned Counsel for the assessee and the learned Counsel for the Revenue, these appeals are also dismissed on the same lines as indicated in the case of Samsung Electronics Company Limited, the questions raised in these appeals are answered accordingly and against the assessee.