PR. COMMISSIONER OF INCOME TAX vs M/S WIPRO LIMITED

1 ITA No. 213/2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF NOVEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G.SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 213 OF 2022

BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX BMTC COMPLEX, KORAMANGALA BENGALURU 2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7(1)(2), BMTC COMPLEX KORAMANGALA BENGALURU …APPELLANTS (BY SHRI. E.I. SANMATHI, ADVOCATE) AND: M/S. WIPRO LIMITED DODDAKANNELLI SARJAPUR ROAD BENGALURU-560 025 PAN:AAACW 0387 R …RESPONDENT (BY SHRI. SANDEEP HUILGOL, ADVOCATE)

THE ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 05.10.2020 PASSED IN IT(TP)A NO.609/BANG/2016, FOR THE ASSESSMENT YEAR 2011-2012 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND ETC.,

Digitally signed by ANUSHA V Location: High Court Of Karnataka

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THIS ITA, COMING ON FOR ADMISSION, THIS DAY, P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING:

JUDGMENT

Heard Shri E.I.Sanmathi, learned standing counsel for the Revenue and Shri Sandeep Huilgol, learned advocate for the respondent.

At the outset, Shri Sanmathi seeks leave to include the following question of law in this appeal.

"19. Whether on the facts and circumstances of the case the Tribunal was right in directing the Assessing Authority to include VAT/GST in the export turnover since export profits realized by the assessee is said to include the said VAT/GST for the purpose of computing deduction under section 10A of the Act by placing reliance on the decision of this Hon'ble Court in case of assessee's own case though the said issue has not reached finality and when Revenue has filed SLP's before the Hon'ble Apex Court?"

Shri Huilgol has no objection. Permission is granted and the above question shall be treated as question No.19. 4. Shri Huilgol submits that questions No.1 to 12, 14, 15, 18 and 19 are covered against the Revenue

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by decision of this Court in M/s. Wipro Limited Vs. The Deputy Commissioner of Income Tax1 and the said submission is not disputed by Shri Sanmathi. 5. As prayed by Shri Sanmanthi, questions No.13, 16 and 17 are kept open. 6. Shri Sanmathi submits that the issues involved in this appeal are subject matter of C.A.No.5391/2016 pending consideration before the Apex Court and prays that this court may hold that the parties shall be governed by the final outcome in the said case. Shri Huilgol has no objection. 7. Hence, the following;

ORDER

(i) This appeal is disposed of holding that questions No.1 to 12, 14, 15, 18 and 19 are covered against the Revenue and in favour of the assessee;

1 ITA No.879/2008 & connected matters. (D.D.25.03.2015)

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(ii) Questions No.13, 16 and 17 are kept open; and

(iii) Parties shall be governed by the outcome in C.A.No.5391/2016.

No costs.

Sd/- JUDGE

PR. COMMISSIONER OF INCOME TAX vs. M/S WIPRO LIMITED