AUTODESK ASIA PTE LTD vs. THE COMMISSIONER OF INCOME TAX

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ITA/90/2013HC KarnatakaKAHC01014953201308 September 2021Bench: S.SUJATHA,RAVI V HOSMANI4 pages
AI SummaryAllowed

What did the High Court hold?

The High Court acknowledged that the substantial questions of law were covered by the Supreme Court's decision in Engineering Analysis Centre of Excellence Private Limited vs. CIT. The questions of law were answered in favor of the assessee.

What were the facts?

The appeals were filed by Autodesk Asia Pte. Ltd. against orders of the Income Tax Appellate Tribunal (ITAT). The assessee contended that the substantial questions of law were covered by a Supreme Court ruling.

What were the issues?

Whether the substantial questions of law raised in the appeals are covered by the Supreme Court's decision in the case of Engineering Analysis Centre of Excellence Private Limited vs. CIT.

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.

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.278/2015 C/W I.T.A.No.90/2013 I.T.A.No.278/2015 : BETWEEN : AUTODESK ASIA PTE. LTD. PRESENTLY AT 3, FUSIONOPOLIS WAY, NO.10-21, SYMBIOSIS SINGAPORE - 138 633 REPRESENTED HEREIN BY ITS DIRECTOR MR. FOONG KUM WAI.

...APPELLANT (BY SRI SURYANARAYANA T., ADV.) AND : 1 . THE JOINT DIRECTOR

OF INCOME TAX

(INTERNATIONAL TAXATION) - I

NO.14/3, 6TH FLOOR R.P.BHAVAN, NRUPATHUNGA ROAD BANGALORE-560001. 2 . THE DIRECTOR OF INCOME TAX

(INTERNATIONAL TAXATION)

NO.14/3, 6TH FLOOR R.P.BHAVAN, NRUPATHUNGA ROAD BANGALORE-560001.

…RESPONDENTS

- 2 - (BY SRI K.V.ARAVIND, ADV.)

INCOME TAX APPEAL NO. 278/2015 IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.02.2015 PASSED IN ITA NOS.1258 & 1259/BANG/2011 FOR ASSESSMENT YEAR 2008-2009 AND 2009-2010, PRAYING THIS HON'BLE COURT TO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT DATED 06.02.2015 IN ITA NOS. 1258 & 1259/BANG/2011, AND ETC. I.T.A.No.90/2013 : BETWEEN : AUTODESK ASIA PTE. LTD. PRESENTLY AT 3, FUSIONOPOLIS WAY, NO.10-21, SYMBIOSIS SINGAPORE - 138 633 REPRESENTED HEREIN BY ITS DIRECTOR MR. FOONG KUM WAI.

...APPELLANT (BY SRI SURYANARAYANA T., ADV.) AND : 1 . THE COMMISSIONER OF INCOME TAX, C.R. BUILDING, QUEENS ROAD BANGALORE-560001. 2 . THE DEPUTY DIRECTOR OF INCOME TAX

(INTERNATIONAL TAXATION)

CIRCLE 1(1)

NO.14/3, 6TH FLOOR R.P.BHAVAN, NRUPATHUNGA ROAD BANGALORE-560001.

…RESPONDENTS (BY SRI K.V.ARAVIND, ADV.)

- 3 -

INCOME TAX APPEAL NO.90/2013 IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 26.10.2012 PASSED IN ITA NO.509/BANG/2011 FOR ASSESSMENT YEAR 2006-2007, PRAYING THIS HON'BLE COURT TO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT DATED 26.10.2012 IN ITA NO.509 /BANG/2011, AND ETC. THESE APPEALS COMING ON FOR HEARING, THIS DAY, S. SUJATHA, J., DELIVERED THE FOLLOWING: J U D G M E N T

Learned counsel for the appellant - assessee submits that the substantial questions of law raised herein are squarely covered by the ruling of the Hon’ble Apex Court in the case of Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner of Income Tax and another reported in (2021) 432 ITR 471 (SC).

2.

Learned counsel for the respondents – revenue could not dispute the same.

- 4 -

3.

In view of the aforesaid submissions, the substantial questions of law are answered in favour of the assessee and against the revenue.

The appeals stand disposed of accordingly. Sd/- JUDGE Sd/- JUDGE Mgn/-

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