Commissioner Of Income Tax vs. Sutherland Global Services Inc.,

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TCA/156/2025HC Madras14 August 2025Bench: Honourable The CHIEF JUSTICE5 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Judicature at Madras dismissed the appeal. The Court noted the submission by the learned counsel for the appellant (revenue) that the issue was no longer res integra and that an identical issue had been decided in TCA No.138 of 2025, which was dismissed by a judgment dated July 31, 2025. Based on this submission and the precedent, the Court dismissed the present appeal in terms of the judgment passed in TCA No.138 of 2025. No order as to costs was made. The connected civil miscellaneous petition (CMP No.19879 of 2025) was closed. The specific findings of the ITAT or the ratio decidendi of the dismissed appeal were not elaborated upon, as the High Court's decision was based on the principle of stare decisis and the revenue's concession.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, International Taxation Circle 2(2), Chennai (appellant/revenue) against an order of the Income Tax Appellate Tribunal (ITAT), D Bench, Chennai, dated December 22, 2023. The respondent is Sutherland Global Services Inc. The appeal challenges the ITAT's decision in IT(TP) A No. 28/Chny/2023. The High Court of Judicature at Madras heard the appeal. The assessment year(s) and the specific amount in dispute are not explicitly stated in the provided text. The procedural history is limited to the filing of the appeal before the High Court.

What were the issues?

1. Whether the issue raised in the appeal is no longer res integra, considering a previous judgment of the High Court. Contentions: Assessee: Not recorded in the judgment. Revenue: The learned counsel for the appellant (revenue) fairly submitted that the issue raised in this appeal is no longer res integra. The revenue acknowledged that an identical issue had been raised in TCA No.138 of 2025 (Commissioner of Income Tax vs. M/s.Watanmal Boolchand Company Ltd.), which was dismissed by a judgment dated July 31, 2025. The revenue did not press the appeal on merits, relying on the precedent set by the earlier dismissal.

AI-generated summary — verify with the full judgment below

TCA No.156 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.08.2025 CORAM THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.156 of 2025 1. Commissioner Of Income Tax International Taxation Circle 2(2), Chennai 034 Appellant Vs 1. Sutherland Global Services Inc., C/o. Dhruva Advisors LLP Prestige Terraces, 2nd Floor, Union St, Infantry Road, Bengaluru 560 001. Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal D Bench, Chennai, dated 22.12.2023 in IT(TP) A No. 28/Chny/2023. For Appellant : Mr.K.Dinesh For Mr.R Karthik For Respondent :Mr.N.V.Balaji For Respondent Page 1 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/09/2025 05:50:31 pm ) TCA No.156 of 2025 JUDGMENT (Delivered by the Hon'ble Chief Justice) Learned counsel for the appellant fairly submits that the issue raised in this appeal is no longer res integra, and an identical issue has been

raised

TCA

No.138

2025 (Commission e r

of I ncome

Tax

vs. M/s.Wat a nm a l Boolch a nd Comp Page 2 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/09/2025 05:50:31 pm ) TCA No.156 of 2025 a ny Ltd.,). The said appeal was dismissed by a judgment dated 31.07.2025. 2. Placing on record the aforesaid submission, this appeal is also dismissed in terms of the judgment passed in TCA No.138 of 2025. There will be no order as to costs. Consequently, CMP No.19879 of 2025 is closed. (MANINDRA MOHAN SHRIVASTAVA, CJ.) (SUNDER MOHAN, J.) 14.08.2025 Index : Yes/No Neutral Citation : Yes/No tar Page 3 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/09/2025 05:50:31 pm ) TCA No.156 of 2025 To 1.The Commissioner Of Income Tax International Taxation Circle 2(2), Chennai 034 2.The Income Tax Appellate Tribunal “D” Bench, Chennai Page 4 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/09/2025 05:50:31 pm ) TCA No.156 of 2025 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(tar) TCA No.156 of 2025 14.08.2025 Page 5 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/09/2025 05:50:31 pm )

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