What did the High Court hold?

The High Court noted that the Revenue did not dispute the submission that the issue was covered by a prior judgment. Consequently, the Court decided to answer the question of law in favor of the assessee.

The Revenue filed an appeal before the High Court against an ITAT order concerning Assessment Year 2012-2013. The assessee's counsel submitted that the issue was covered by a previous High Court decision.

What were the issues?

Whether the solitary issue raised in the appeal was covered by a previous decision of the High Court, and if so, how the question of law should be answered.

PCIT vs M/S Vm Ware Software India Pvt Ltd | Karnataka High Court 2023

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NC: 2023:KHC:35052-DB ITA No. 221 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF SEPTEMBER, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 221 OF 2023 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX CENTRAL, 3RD FLOOR, C R BUILDING QUEEN'S ROAD, BENGALURU 560 001 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE - 7(1)(2), PRESENT ADDRESS, DCIT

CENTRAL CIRCLE 2(2), 3RD FLOOR, C R BUILDING QUEENS ROAD, BENGALURU 560 001 …APPELLANTS (BY SRI. DILIP M, STANDING COUNSEL) AND: M/S VM WARE SOFTWARE INDIA PVT. LTD. KALYANI MAGNUM, BLOCK-1, 3RD FLOOR 165/2, DORAISANIPALYA, IIM POST BANNERGHATTA ROAD, BENGALURU 560 076 PAN AACCV 4573E

…RESPONDENT (BY SRI.T.SURYANARAYANA, SR.ADV. FOR SMT.TANMAYEE RAJKUMAR, ADV.)

THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 PRAYING THAT THIS HONBLE COURT MAY BE PLEASED TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP)A NO. 2127/BANG/2017 DATED 17.06.2022 FOR ASSESSMENT YEAR Digitally signed by MALA K N Location: HIGH COURT OF KARNATAKA

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NC: 2023:KHC:35052-DB ITA No. 221 of 2023 2012-2013 ANNEXURE- D AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU.

THIS APPEAL, COMING ON FOR FURTHER ORDERS, THIS DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT Shri T. Suryanarayana, learned Senior Advocate for the assessee submitted that the solitary issue raised in this appeal is covered by the decision of this Court in The Pr. Commissioner of Income-Tax Vs. The Asst. Commissioner of Income-Tax1 decided on 09.01.2023. The same is not disputed by Shri M. Dilip, learned Standing Counsel for the Revenue.

In view of the above, the following: ORDER i) Appeal is dismissed; and 1 ITA No.332/2019

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NC: 2023:KHC:35052-DB ITA No. 221 of 2023 ii) Question of law is answered in favour of the assessee and against the Revenue.

No costs. Sd/- JUDGE Sd/- JUDGE PA CT:HS List No.: 1 Sl No.: 29

THE PR.COMMISSIONER OF INCOME-TAX vs. M/S VM WARE SOFTWARE INDIA PVT LTD

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