Commissioner of Income Tax, vs. Sangam Tobacco Company Private Ltd.,

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.407 OF 2012 BETWEEN: M/S. NTT DATA GLOBAL DELIVERY SERVICES PVT. LTD., GLOBAL VILLAGE, TECH PARK TOWER E, 9TH FLOOR RVCE POST, BENGALURU-560058 (AMENDED CAUSE TITLE VIDE ORDER DTD:12.11.2020) ... APPELLANT (BY SRI. CHYTHANYA K.K. ADV.,) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-11(5), BENGALURU R.P. BUILDING, NRUPATHUNGA ROAD BENGALURU-560001. ... RESPONDENT (BY SRI. K.V. ARAVIND, ADV.) - - - THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 25.07.2012 PASSED IN ITA NOs.684 & 713/BANG/2011 FOR THE ASSESSMENT YEAR 2006-07, PRAYING TO: (I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (II) ALLOW THE APPEAL AND SET ASIDE THE ORDER (TO THE EXTENT PREJUDICIAL TO THE APPELLANT) OF THE ITAT,

2 BENGALURU 'B' BENCH BEARING ITA NO.684 & 713/BANG/2011 DATED 25-07-2012. THIS ITA COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year 2006-07. The appeal was admitted by a bench of this Court vide order dated 28.02.2014 on the following substantial question of law: (i) Whether on the facts and in the circumstances of the case, the Honourable ITAT was right in law in directing the Learned Respondent to assess the net income from 'manpower supply' as 'income from other sources' when said issue was not raised before the Honourable ITAT either by the Appellant or Respondent? (ii) Whether on the facts and in the circumstances of the case the Honourable

3 ITAT was right in law in not adjudicating the ground relating to eligibility of income from human resources services for deduction under section 10A of the Act? (iii) Whether on the facts and in the circumstances of the case, the Honourable ITAT was right in law in not adjudicating the ground relating to exclusion of telecommunication expenses from the export turnover while computing deduction under section 10A of the Income Tax Act 1961? 2. For the reasons assigned by us in the judgment passed today in I.T.A.No.377/2013, the substantial questions of law involved in this appeal have been rendered academic. Accordingly, the appeal is disposed of. Sd/- JUDGE Sd/- JUDGE ss