THE PR. COMMISSIONER OF INCOME TAX vs. M/S. TATA COMMUNICATION (UK) LTD.,

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ITA/198/2024HC KarnatakaKAHC01029933202416 January 2025Bench: KRISHNA S DIXIT,G BASAVARAJA3 pages
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What did the High Court hold?

The High Court held that the relief granted in the similar case of Vodafone Idea Ltd. should be extended to the respondent-assessee. The appeal was disposed of accordingly.

What were the facts?

The appeal concerns the assessment year 2010-11 for M/s. Tata Communication (UK) Ltd. The case is substantially similar to a previous case decided by a Coordinate Bench of the High Court.

What were the issues?

Whether the relief granted in a similar case should be extended to the present assessee. The core issue revolves around the application of precedent in tax appeals.

Which sections of the Income-tax Act were involved?

Section 260-A

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Income Tax Appellate Tribunal, C BENCH,

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NC: 2025:KHC:1611-DB ITA No. 198 of 2024

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.198 OF 2024

BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, BANGALORE.

2.

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 (2), BANGALORE. …APPELLANTS (BY SRI. SANMATHI E I., ADVOCATE)

AND:

M/S. TATA COMMUNICATION (UK) LTD., REP BY ITS DIRECTOR VINTNERS PLACE, NO. 68, UPPER THAMES, STREET LONDON EC4V3BJ UNITED KINGDOM 999999 PAN AAHCTO782C …RESPONDENT (BY SRI. PAI DHUNGAT ANKUR DEEPAK, ADVOCATE)

THIS ITA/INCOME TAX APPEAL UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 1.2.2024 PASSED IN (IN ITA NO.865/BANG/2023 FOR THE ASSESSMENT YEAR 2010-11.PRAYING THAT THIS HONBLE

Digitally signed by NANDINI D Location: High Court of Karnataka

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NC: 2025:KHC:1611-DB ITA No. 198 of 2024

COURT MAY BE PLEASED TO 1) DECIDE THE FOREGOING QUESTION OF LAW AND /OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 1/2/2024 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, BANGALORE, AS SOUGHT FOR, IN THE RESPONDENT ASSESSEES CASE, IN APPEAL PROCEEDINGS IN IT IT A NO.865/BANG/2023 FOR A.Y.2010-11 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 ORDER (PER: HON’BLE MR JUSTICE KRISHNA S DIXIT)

Learned counsel appearing for both the sides in all fairness submit that the subject matter of this case is substantially similar to the one in VODAFONE IDEA LTD., vs. DEPUTY DIRECTOR OF INCOME-TAX, (INTERNATIONAL TAXATION), [2023] 152 taxmann.com 575 (Karnataka) disposed off by a Coordinate Bench of this Court vide order dated 14.07.2023 and therefore, the relief granted to the Appellants-Assessee therein needs to be extended to the

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NC: 2025:KHC:1611-DB ITA No. 198 of 2024

similarly circumstanced Respondent-Assessee in this Appeal too.

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.: 30

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