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

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NC: 2025:KHC:8030-DB ITA No. 419 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.419 OF 2022 BETWEEN:

AND:

M/S. KENNAMETAL INC., C/O. KENNAMETAL INDIA, 8/9TH MILE, TUMKUR ROAD, BENGALURU - 560 073, PAN AACCK6397B …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

Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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NC: 2025:KHC:8030-DB ITA No. 419 of 2022

16/02/2022 PASSED IN IT(IT)A NO.35/BANG/2021, FOR THE ASSESSMENT YEAR 2017-2018 PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN IT(IT)A NO. 35/BANG/2021 DATED 16/02/2022 FOR ASSESSMENT YEAR 2017-2018 ANNEXURE-C AND CONFIRM THE ORDER OF THE DRP COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BENGLAURU, 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

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NC: 2025:KHC:8030-DB ITA No. 419 of 2022

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