QUEST SOFTWARE INTERNATIONAL LTD vs. INCOME TAX OFFICER (INTERNATIONAL TAXATION,) WARD-2(1)

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ITA/115/2021HC KarnatakaKAHC01014174202007 September 2021Bench: S.SUJATHA,RAVI V HOSMANI3 pages
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What did the High Court hold?

The High Court held that the substantial questions of law were squarely covered by the Supreme Court's ruling in the case of Engineering Analysis Centre of Excellence Private Limited. Consequently, the questions of law were answered in favor of the assessee.

What were the facts?

The assessee, Quest Software International Ltd., filed an appeal before the High Court of Karnataka. The substantial questions of law raised in the appeal were argued to be covered by a Supreme Court ruling. The revenue could not dispute this submission.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 260-A

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 7TH 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.115/2021

BETWEEN :

QUEST SOFTWARE INTERNATIONAL LTD., (EARLIER KNOWN AS DELL SOFTWARE INTERNATIONAL LIMITED) CITY GATE PARK, MAHON, CORK, IRELAND PAN: AAACQ2102L REP HEREIN BY ITS DIRECTOR Mr. AIDEN LYNE C/O BMR & ASSOCIATES LLP, LEVEL 2, 8-12, PRESTIGE NEBULA-1, CUBBON ROAD, BANGALORE-560001, KARNATAKA

...APPELLANT

(BY SRI MAHIMA GOUD, ADV. FOR SRI T.SURYANARAYANA, ADV.)

AND :

1 . INCOME TAX OFFICER (INTERNATIONAL TAXATION,) WARD-2(1) (ERSTWHILE INCOME TAX OFFICER (INTERNATIONAL TAXATION), WARD 1(2), BANGALORE BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560095

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2 . ADDITIONAL COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), RANGE 1, BANGALORE BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560095

…RESPONDENTS

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

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25.10.2019 PASSED IN IT(IT)A No.187/BANG/2017 FOR AY 2011-2012, IT(IT)A No.421/BANG/2015 FOR AY 2013-2014 AND IT(TP)A No.1972/BANG/2017 FOR AY 2014-2015 PRAYING TO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL DATED 25.10.2019 IN IT(IT)A No.187/BANG/2017 FOR AY 2011- 2012, IT(IT)A No.421/BANG/2015 FOR AY 2013-2014 AND IT(TP)A No.1972/BANG/2017 FOR AY 2014-2015 (ANNEXURE-D) AND ETC.

THIS APPEAL COMING ON FOR ADMISSION, 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).

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2.

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

3.

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

The appeal stands disposed of accordingly.

Sd/- JUDGE

Sd/- JUDGE

PMR

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