INFOSYS LTD., vs. THE ADDITIONAL COMMISSIONER OF INCOME-TAX

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 20TH DAY OF SEPTEMBER, 2021

PRESENT

THE HON’BLE MRS. JUSTICE S. SUJATHA AND

THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.281/2018 C/W I.T.A. No.279/2018 BETWEEN:

INFOSYS LTD., ELECTRONIC CITY, HOSUR ROAD BENGALURU-560 100 REPRESENTED BY ITS ASSOCIATE VICE PRESIDENT-TAXATION MR.P.PRAKASH PAN: AAACI4798L

… APPELLANT (COMMON) [BY MISS MANASA ANANTHAN, ADVOCATE FOR SRI. SURYANARAYANA T., ADVOCATE (PHYSICAL HEARING)] AND:

COMMISSIONER OF INCOME-TAX

RANGE-11, BENGALURU.

BMTC BUILDING

KORAMANGALA 6TH BLOCK

BENGALURU-560 085.

OF INCOME-TAX-1

BMTC BUILDING

KORAMANGALA 6TH BLOCK

BENGALURU-560 085.

… RESPONDENTS (COMMON)

[BY SRI.ARAVIND K.V., ADVOCATE (PHYSICAL HEARING)]

THIS INCOME TAX APPEAL NO.281/2018 IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:10.11.2017 PASSED IN IT(TP)A NO.799/BANG/2015 (ANNEXURE-C) FOR THE ASSESSMENT YEAR: 2006-2007, PRAYING THIS HON’BLE COURT TO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, 2) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE TRIBUNAL DATED:10.11.2017 PASSED IN IT(TP)A NO.799/BANG/2015 (ANNEXURE-C), TO THE EXTENT QUESTIONED HEREIN; AND 3) PASS SUCH OTHER OR SUITABLE ORDERS AS THIS HON’BLE COURT DEEMS FIT TO PASS ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE INTERESTS OF JUSTICE AND EQUITY.

THIS INCOME TAX APPEAL NO.279/2018 IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 10.11.2017 PASSED IN IT(TP)A NOS.102 & 233/BANG/2013, FOR THE ASSESSMENT YEAR 2005-2006, PRAYING THIS HON’BLE COURT TO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, 2) ALLOW THE APPEAL AND SET ASIDE THE COMMON ORDER OF THE TRIBUNAL DATED:10.11.2017 PASSED IN IT(TP)A NOS. 102 & 233/BANG/2013

(ANNEXURE-C), TO THE EXTENT QUESTIONED HEREIN; AND 3) PASS SUCH OTHER OR SUITABLE ORDERS AS THIS HON’BLE COURT DEEMS FIT TO PASS ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE INTERESTS OF JUSTICE AND EQUITY.

THESE APPEALS ARE COMING ON FOR HEARING, THIS DAY, S.SUJATHA J., DELIVERED THE FOLLOWING:

J U D G M E N T

Learned counsel for the appellant - assessee submits that the substantial questions of law raised herein are squarely covered by the ruling of the Hon’ble Apex Court in the case of Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner of Income Tax and another reported in (2021) 432 ITR 471 (SC).

The appeal stands disposed of accordingly.

Sd/- JUDGE

Sd/- JUDGE Psg*