PR. COMMISSIONER OF INCOME TAX vs. M/S KDDI CORPORATION

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ITA/240/2024HC KarnatakaKAHC01055861202420 August 2025Bench: S.G.PANDIT,K. V. ARAVIND3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the current appeal, stating that the substantial questions of law were already covered by previous judgments of the High Court and the Supreme Court. Therefore, there was no reason to entertain this appeal.

What were the facts?

The Revenue appealed against an ITAT order concerning assessment years 2013-14 to 2015-16. A similar appeal by the Revenue for AY 2014-15 was dismissed by the High Court.

What were the issues?

Whether the substantial questions of law raised by the Revenue were covered by existing High Court and Supreme Court judgments. The appeal concerns the taxability of income for the assessment years in question.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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HC-KAR NC: 2025:KHC:32369-DB ITA No. 240 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND

INCOME TAX APPEAL No.240 OF 2024 BETWEEN:

1.

PR. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), KORMANGALA, BANGALORE.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE 2(1) KORMANGALA, BANGALORE. …APPELLANTS (BY SRI. E.I.SANMATHI, SENIOR STANDING COUNSEL)

AND:

M/S. KDDI CORPORATION, JAPAN, 2-3-2, NISHI SHINJUKU, SHINJUKU-KU, TOKYO, JAPAN-1638003, PAN: AAICK596ID, REPRESENTED BY ITS DIRECTOR. …RESPONDENT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE)

THE ITA / INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE

Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:32369-DB ITA No. 240 of 2024

HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 15/4/2024 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, BANGALORE AND ETC.

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 K.V. ARAVIND)

Heard Sri E.I. Sanmathi, learned Senior Standing Counsel appearing for the appellants-Revenue, and Smt. Tanmayee Rajkumar, learned counsel appearing for the respondent- Assessee.

2.

The Revenue is in appeal against the order dated 15.04.2024 in IT(IT)A No.100/Bang/2024 for the Assessment Year 2013-14, passed by the Income Tax Appellate Tribunal, ‘C’ Bench, Bengaluru.

3.

The Tribunal has passed a common impugned order for the Assessment Years 2013-14 to 2015-16. The Revenue has preferred an appeal in ITA No.233/2024 for the Assessment Year 2014-15, raising identical substantial questions of law.

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HC-KAR NC: 2025:KHC:32369-DB ITA No. 240 of 2024

This Court, by order dated 19.08.2025, dismissed the Revenue’s appeal, holding that the substantial questions of law raised are already covered by the judgment of this Court in the case of M/s. Vodafone Idea Limited vs. Deputy Director of Income Tax and Another in ITA No.160/2015 and allied matters, dated 14.07.2023, as well as by the judgment of the Hon’ble Supreme Court in the case of Deputy Commissioner of Income-tax, International Taxation v. Vodafone Idea Limited, [(2025) 176 taxmann.com 626 (SC)].

4.

As the Revenue’s appeal against the common order for the Assessment Year 2014-15 has been dismissed, we find no reason to entertain the present appeal.

5.

Accordingly, the present appeal is dismissed in view of the order dated 19.08.2025 in ITA No.233/2024.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

MV, List No.: 1 Sl No.: 22

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