COMMISSIONER OF INCOME TAX III vs. M/S NDS SERVICES PAY

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ITA/346/2013HC KarnatakaKAHC01030917201312 August 2025Bench: S.G.PANDIT,K. V. ARAVIND3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the issue was settled by MAP and the consequential order was passed. Since the matter was resolved between the parties, the appeal no longer survived for consideration.

What were the facts?

The appeal was previously disposed of and remanded by the Supreme Court. The respondent informed the court that the transfer pricing issue was settled through Mutual Agreement Procedure (MAP) under the India-UK Double Taxation Avoidance Agreement.

What were the issues?

Whether the appeal needs to be adjudicated when the underlying transfer pricing issue has been settled through Mutual Agreement Procedure (MAP)?

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:31118-DB ITA No. 346 of 2013

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL No. 346 OF 2013 BETWEEN:

1.

COMMISSIONER OF INCOME TAX III, CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BANGALORE-560001.

2.

THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 12, BANGALORE. …APPELLANTS (BY SRI E. I. SANMATHI, ADVOCATE)

AND:

1.

M/S NDS SERVICES PAY TV TECHNOLOGY PVT. LTD., No.9, ASHFORD PARK VIEW, 80 FEET ROAD, 3RD BLOCK, KORAMANGALA, BANGALORE-560034. …RESPONDENT (BY SRI K. R. VASUDEVAN, ADVOCATE)

THIS ITA FILED UNDER SECTION 260-A OF I.T. ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND SET ASIDE THE APPELLATE ORDER DATED 28/02/2013 PASSED BY THE ITAT, 'B' BENCH, BANGALORE IN APPEAL PROCEEDINGS IT(TP)A No.1089/BANG/2011, AS SOUGHT FOR IN THIS APPEAL.

THIS APPEAL COMING ON FOR ORDERS THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:31118-DB ITA No. 346 of 2013

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE S.G.PANDIT)

This appeal was disposed of by the judgment dated 11.07.2018 by this Court. The said judgment was the subject matter of Civil Appeal No.8463/2022. The Hon'ble Apex Court by order dated 19.04.2023 allowed the Civil Appeal and remanded the matter to this Court for fresh disposal after taking note of the observations made by the Hon'ble Apex Court.

2.

This appeal was admitted by order dated 22.07.2013 to examine the substantial questions of law raised in the memorandum of appeal. 3. Memo dated 22.08.2024 is filed by learned counsel for the respondent stating that the issue and questions involved in the above appeal is settled between the appellant-Revenue and the respondent-Assessee by Mutual Agreement Procedure (MAP) under the Double

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HC-KAR NC: 2025:KHC:31118-DB ITA No. 346 of 2013

Taxation Avoidance Agreement between India and UK in the matter of determination of transfer pricing adjustment. 4. Memo also indicates that the Additional Commissioner of Income Tax has passed consequential order determining the transfer pricing as agreed under MAP, which is evident by Annexure-R3 dated 09.01.2014. 5. Learned counsel for the appellant-Revenue would not dispute the same.

6.

In view of the subsequent development as stated above, the appeal would not survive for consideration and it stands accordingly disposed of.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

DDU/List No.: 1 Sl No.: 1

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