PR. COMMISSIONER OF vs. M/S STERLING COMMERCE

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 10TH DAY OF DECEMBER, 2018

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR.JUSTICE K.NATARAJAN

INCOME TAX APPEAL NO.448 OF 2017

BETWEEN:

(BY SRI E.I.SANMATHI, ADVOCATE)

AND:

M/S STERLING COMMERCE SOLUTIONS INDIA PRIVATE LIMITED C/O IBM INDIA PRIVATE LIMITED, NO.12, SUBRAMANYA ARCADE, I, 3RD FLOOR, BANNERGATTA MAIN ROAD, BENGALURU – 560 029, PAN: AAACY1364L. ... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT 1961, ARISING OUT OF ORDER DATED 20.01.2017 PASSED IN IT (TP)A NO.439/BANG/2015, FOR THE ASSESSMENT YEAR 2010- 2011, VIDE ANNEXURE-A, PRAYING TO; DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE COURT AS DEEMED FIT; (a) SET ASIDE THE APPELLATE ORDER DATED 20.01.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO.IT(TP)A NO.439/BANG/2015, FOR ASSESSMENT YEAR 2010-2011, VIDE ANNEXURE-A AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

*****

THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

JUDGMENT

The learned counsel for the appellants submit that the substantial question of law that arise for consideration in the instant appeal is covered by the judgment of the Hon’ble Supreme Court in the case of COMMISSIONER OF INCOME TAX, CENTRAL-III VS. HCL TECHNOLOGIES LTD.,

3 (2018) 93 TAXMANN.COM 33 (SC). Hence, he pleads that the present appeal be dismissed.

The appeal is accordingly dismissed.

Sd/-

Sd/- JUDGE

JUDGE