THE COMMISSIONER OF INCOME TAX vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD

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HC-KAR NC: 2025:KHC:34211-DB ITA No. 413 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO. 413 OF 2022 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX TDS, HMT BHAVAN BANGALORE.

AND: M/S. DELL INTERNATIONAL SERVICES INDIA PVT. LTD., DIVYASHREE GARDENS NO.12/1, 12/2A AND 13/1A CHALLGHATTA VILLAGE, VARTHUR HOBLI BANGALORE-560071 PAN-AABCD1741M. …RESPONDENT (BY SMT. TANMAYEE RAJKUMAR, ADV.)

THIS APPEAL IS FIELD UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25/03/2022 PASSED IN ITA NO. 1644/BANG/2014, FOR THE ASSESSMENT YEAR 2012-2013, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 25/03/2022 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEES CASE, IN APPEAL PROCEEDINGS IN ITA NO.1644/BANG/2014 FOR ASSESSMENT YEAR 2012-2013 (ANNEXURE-A) AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:34211-DB ITA No. 413 of 2022

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

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

Memo dated 01.09.2025 is filed by learned counsel for the appellants/Revenue seeking leave of this Court to withdraw the appeal stating that the monetary limit in the above appeal is less than Rs.2,00,00,000/-.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

NC CT:bms List No.: 1 Sl No.: 3