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

- 1 -

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

- 2 -

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

- 3 -

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

OF KARNATAKA BY ITS COMMISSIONER & SECRETARY disposed off on 11.12.1974, has held that the Court should treat like-cases alike, and if relief is granted to a litigant, similar relief cannot be denied to other similarly circumstanced litigants, there being no derogatory circumstances. In the above circumstances, this appeal too is accordingly disposed off in terms of order dated 14.07.2023 between VODAFONE IDEA LTD., vs. DEPUTY DIRECTOR OF INCOME-TAX (INTERNATIONAL TAXATION), [2023] 152 taxmann.com 575 (Karnataka). Costs made easy.

Sd/- JUDGE

Sd/- JUDGE

cbc List No.: 1 Sl No.: 5