IBM CORPORATION vs THE DEPUTY COMMISSIONER OF

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 20TH DAY OF APRIL 2021

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE M.G.S. KAMAL

I.T.A. NO.206 OF 2017 BETWEEN:

IBM CORPORATION A COMPANY INCORPORATED UNDER THE LAWS OF THE UNITED STATES OF AMERICA C/O IBM INDIA PRIVATE LIMITED NO.12, SUBRAMANYA ARCADE BANNERGHATTA MAIN ROAD BANGALORE-560029, KARNATAKA REP. HEREIN BY ITS AUTHORISED SIGNATORY MS. SUBHASHREE SRIDHARAN. .... APPELLANT (BY MS. MAHIMA GOUD, ADV., FOR MR. SURYANARAYANA T, ADV.,)

AND:

THE DEPUTY COMMISSIONER OF

INCOME-TAX (INTERNATIONAL TAXATION)

CIRCLE-1(1)/1(2), BMTC BUILDING

80 FEET ROAD, 6TH BLOCK

KORAMANGALA, BANGALORE-560095.

THE COMMISSIONER OF INCOME TAX

(INTERNATIONAL TAXATION)

BANGALORE, BMTC BUILDING

80 FEET ROAD, 6TH BLCOK

KORAMANGALA, BANGALORE-560095. ... RESPONDENTS - - -

THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.01.2017 PASSED IN IT(IT)A NO.6/BANG/2017 FOR THE ASSESSMENT YEAR 2008- 09, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. (ii) ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED ORDER PRONOUNCED ON 06.1.2017 BY THE TRIBUNAL IN IT(IT)A NO.6/BANG/2017 (ANNEXURE-C) TO THE EXTENT QUESTIONED HEREIN & ETC.

THIS I.T.A. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

Ms. Mahima Goud, learned counsel for Sri. Suryanarayana T, learned counsel for the assessee through video conferencing.

Learned counsel for the assessee has filed a memo seeking leave of the Court to withdraw the appeal. The aforesaid memo is taken on record.

For the reasons assigned in the memo, the appeal is disposed of with liberty to seek revival of the same in case of occasion so arises.

Sd/- JUDGE

Sd/- JUDGE Mds/-

IBM CORPORATION vs. THE DEPUTY COMMISSIONER OF