THE COMMISSIONER OF INCOME TAX vs. M/S IBASIS NETHERLANDS B.V.

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NC: 2024:KHC:19934-DB ITA No. 30 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JUNE, 2024 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 30 OF 2024 BETWEEN:

AND:

M/S IBASIS NETHERLANDS B.V., (EARLIER KNOWN AS KPN GLOBAL CARRIER SERVICES B.V.,) KPN CORPORATE TAX DEPARTMENT, P.O. BOX NO.25182, 3001 HD, ROTTERDAM NETHERLANDS. PAN: AACCI 4050P. …RESPONDENT (BY SMT.TANMAYEE RAJKUMAR., ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 09.10.2023 PASSED IN IT(IT)A NO.204/BANG/2023, FOR THE ASSESSMENT YEAR 2017-2018 PRAYING TO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND 2) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED

Digitally signed by CHETAN B C Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC:19934-DB ITA No. 30 of 2024

BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN IT(IT)A NO.204/BANG/2023 DATED 09.10.2023 FOR ASSESSMENT YEAR 2017-2018 ANNEXURE-A AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-2(2), BENGALURU.

THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, KRISHNA S DIXIT.J., DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel appearing for the respondent submits that the subject matter of this appeal is substantially similar to the ones in I.T.A.No.8/2024 between THE COMMISSIONER OF INCOME TAX AND ANOTHER vs. M/S BELGACOM INTERNATIONAL CARRIER SERVICES SA, heard & disposed off by this court vide judgment dated 27.05.2024 and therefore, this appeal too be disposed off accordingly. 2. Learned Panel Counsel appearing for the Revenue despite making submissions, is not in a position to differentiate between the case at hand and the one referred to. 3. A Division Bench of this Court in W.A.Nos.932- 933/1974 between A.V.VINODA & ANOTHER Vs. STATE