THE PR. COMMISSIONER OF INCOME TAX vs. M/S UNISYS INDIA PVT LTD

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NC: 2025:KHC:1609-DB ITA No. 398 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO.398 OF 2023 BETWEEN:

AND:

M/S UNISYS INDIA PVT LTD 4TH AND 5TH FLOOR, BLOCK WARP, SJR I PARK, WHITEFIELD AREA, NO.13, 14 AND 15, K.R. PURAM, BENGALURU – 560 066. PAN AAACU1502G …RESPONDENT (BY SRI. T. SURYANARAYANA, SENIOR COUNSEL FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE)

THIS ITA/INCOME TAX APPEAL UNDER SEC. 260-A OF INCOME TAX ACT 1961, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATE ABOVE. 2) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 2096/BANG/2017 DATED 16.06.2022 FOR ASSESSMENT YEAR

Digitally signed by NANDINI D Location: High Court of Karnataka

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NC: 2025:KHC:1609-DB ITA No. 398 of 2023

2011-2012 ANNEXURE-C AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BENGALURU AND ETC.,

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

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

ORAL ORDER (PER: HON’BLE MR JUSTICE KRISHNA S DIXIT)

The subject matter of this appeal is substantially similar to the one treated in PRINCIPAL COMMISSIONER OF INCOME-TAX v. TATA POWER SOLAR SYSTEMS LTD., [2024] 166 taxmann.com 16 (Karnataka) disposed off by a Coordinate Bench of this Court vide order dated 12.08.2024. In view of this, the said appeal is liable to be disposed off.

Ordered accordingly and the appeal is disposed off, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE DR, List No.: 1 Sl No.: 26