PR. COMMISSIONER OF INCOME TAX, vs. M/S APPLE INDIA PRIVATE LTD.,

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NC: 2025:KHC:1610-DB ITA No. 660 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.660 OF 2023 BETWEEN:

AND:

THIS ITA / INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 31/05/2023 PASSED IN ITA NO 626/BANG/2020, FOR THE ASSESSMENT YEAR 2016-2017. PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF

Digitally signed by NANDINI D Location: High Court of Karnataka

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NC: 2025:KHC:1610-DB ITA No. 660 of 2023

LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT.(2) SET ASIDE THE APPELLATE ORDER DATED 31/05/2023 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEES CASE, IN APPEAL PROCEEDINGS NO. ITA NO. 626/BANG/2020 (ANNEXURE-A) FOR A.Y.2016- 2017 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 in APPLE INDIA (P) LTD. v DEPUTY COMMISSIONER OF INCOME-TAX, [2023] 152 taxmann.com 102 (Karnataka), disposed off by a Coordinate Bench of this Court vide order dated 24.03.2023. In the said case, incidentally the very same assessee happened to be the appellant.

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NC: 2025:KHC:1610-DB ITA No. 660 of 2023

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE

DR List No.: 1 Sl No.: 27