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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:
COMMISSIONER OF INCOME TAX III, CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BANGALORE-560001.
THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 12, BANGALORE. …APPELLANTS (BY SRI E. I. SANMATHI, ADVOCATE)
AND:
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.
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.
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