THE COMMISSIONER OF INCOME TAX vs. M/S KENNAMETAL INC.,

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NC: 2025:KHC:8032-DB ITA No. 423 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO.423 OF 2022 BETWEEN:

(BY SRI. SANMATHI E.I, AND SRI. M. DILIP ADVOCATES)

AND:

M/S KENNAMETAL INC., C/O KENNAMETAL INDIA, 8TH / 9TH MILE, TUMKUR ROAD, BENGALURU - 560073 …RESPONDENT (BY SRI. K R VASUDEVAN, ADVOCATE)

THIS INCOME TAX APPEAL HAS FILED UNDER SEC. 260- A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 09/12/2021 PASSED IN ITA NO.803/BANG/2019, FOR THE

Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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NC: 2025:KHC:8032-DB ITA No. 423 of 2022

ASSESSMENT YEAR 2010-2011 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 803/BANG/2019 DATED 09/12/2021 FOR ASSESSMENT YEAR 2010-2011 ANNEXURE-C AND ETC.,

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

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

The subject matter of this Appeal is substantially similar to the one this day decided by us in ITA No.418/2022 between THE COMMISSIONER OF INCOME TAX vs. M/S. KENNAMETAL INC. Like cases should be decided alike being adjudicatory norm, what has been ordered in the coordinate case would apply to this case also. Accordingly, this Appeal is also disposed off.

Costs made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE DR List No.: 1 Sl No.: 0