INTEL CORPORATION vs. THE DEPUTY COMMISSIONER OF INCOME - TAX

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 28th DAY OF SEPTEMBER 2020

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE M.I. ARUN

I.T.A. NO.144 OF 2017

BETWEEN:

INTEL CORPORATION A COMPANY INCORPORATED UNDER THE LAWS OF THE UNITED STATES OF AMERICA C/O. INTEL TECHNOLOGY INDIA P. LTD SRR2, NO.23-56P DEVARABEESANAHALLI OUTER RING ROAD BANGALORE SOUTH TALUK BANGALORE-560037 REP. HEREIN BY ITS AUTHORISED SIGNATORY MS. SUMITA THOMAS.

ALSO AT: 5TH FLOOR, EMBASSY PARAGON BUILDING SITE NO.6/2 & 6/3, THOOBARAHALLI VILLAGE NEAR KUNDALAHALLI GATE ITPL ROAD, BANGALORE-37. ... APPELLANT

(BY SMT. TANMAYI RAJKUMAR, ADV., FOR SRI. T. SURYANARAYANA, ADV.,)

AND:

(INTERNATIONAL TAXATION)

CIRCLE-1(1), BANGALORE

BMTC BUILDING, KORAMANGALA 6TH BLOCK

BANGALORE-560095.

(INTERNATIONAL TAXATION), BANGALORE

BMTC BUILDING, KORAMANGALA 6TH BLOCK

BANGALORE-560095. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADV.,) - - -

THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 29-11-2016 PASSED IN IT(TP)A NO.135/BANG/2016, FOR THE ASSESSMENT YEAR 2011-12, PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED ORDER PRONOUNCED ON 29-11-2016 BY THE TRIBUNAL IN IT(TP)A NO.135/BANG/2016 (ANNEXURE-F), TO THE EXTENT QUESTIONED HEREIN. III. PASS SUCH OTHER OR FURTHER ORDERS AS THIS HON’BLE COURT DEEMS FIT TO GRANT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE INTERESTS OF JUSTICE AND EQUITY.

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

JUDGMENT

Smt.Tanmayee Rajkumar, learned counsel for Mr.T.Suryanarayana, learned counsel for the assessee. Mr.K.V.Aravind, learned counsel accepts notice on behalf of the respondent.

Sd/- JUDGE

Sd/- JUDGE