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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
ON THE 30TH DAY OF NOVEMBER, 2018
BEFORE
THE HON'BLE MR. JUSTICE RAVI MALIMATH
AND
THE HON’BLE MR. JUSTICE K.NATARAJAN
INCOME TAX APPEAL NO.948 OF 2017
BETWEEN:
PRINCIPAL COMMISSIONER
OF INCOME TAX-7
BMTC COMPLEX
KORAMANGALA
BENGALURU
THE DEPUTY COMMISSIONER
OF INCOME TAX
CIRCLE-12(4)
BMTC COMPLEX
KORAMANGALA
BENGALURU ... APPELLANTS
(BY SRI:JEEVAN J.NEERALGI AND
SRI:E.I.SANMATHI, ADVOCATES)
2 AND:
M/S THOUGHT WORKS TECHNOLOGIES (I) PRIVATE LIMITED 2ND FLOOR, ACR MANSION 147 OF F, 8TH MAIN, 3RD BLOCK KORAMANGALA BENGALURU – 560 034 PAN NO.AABCT3936G ... RESPONDENT
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, ARISING OUT OF THE ORDER DATED 16.06.2017 PASSED IN IT(TP)A NO.31/BANG/2012, FOR THE ASSESSMENT YEAR 2005-2006 PRAYING THIS HON’BLE COURT TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT; SET ASIDE THE APPELLATE ORDER DATED 16.06.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BENGALURU IN APPEAL PROCEEDINGS NO.IT(TP)A NO.31/BANG/2012 FOR THE ASSESSMENT YEAR 2005- 2006 AS SOUGHT FOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
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THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
3 JUDGMENT
The learned counsel for the appellants submit that the first substantial question of law that arises 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., (2018) 93 TAXMANN.COM 33 (SC) and the second and third substantial questions of law are covered by the judgment of this Court in the case of PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU VS. SOFTBRANDS INDIA (P) LTD., (2018) 94 TAXMANN.COM 426 (KARNATAKA). Hence, the appeal is dismissed.
SD/-
SD/- JUDGE
JUDGE
*bgn/-