Order passed by the Hon’ble High Court of Judicature at Madras in W.P. Nos. 41087 and 41088 of 2015 – M/s. Akshya Infrastructure Private Limited Vs. The Commissioner of Income Tax, Chennai and 2 Others and W.P. No.6293 of 2016 – M/s. Axis Bank Limited Vs. The Deputy Commissioner of Income Tax and 3 Others