JUDGMENT S. J. Vazifdar, J. - This is an appeal against the order of the Income Tax Appellate Tribunal. The matter pertains to the Assessment Year 2006-07. It is agreed that the result in this appeal follows the result in ITA No. 356 of 2015 titled as Principal Commissioner of Income Tax, Faridabad vs. M/s NHPC Limited which we disposed of by our order and judgment passed today. The questions of law raised in this appeal are also answered in the same terms. 2. The appeal is accordingly dismissed.