THE COMMISSIONER OF INCOME TAX vs. M/S GXS TECHNOLOGY CENTRE PVT LTD

IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 14TH DAY OF NOVEMBER, 2018 BEFORE THE HON’BLE MR. JUSTICE RAVI MALIMATH

AND THE HON’BLE MR. JUSTICE K.NATARAJAN INCOME TAX APPEAL No.4 OF 2011 BETWEEN:

C.R.BUILDING, QUEENS ROAD

BENGALURU

M/S.GXS TECHNOLOGY CENTRE PVT. LTD., NO.841 of 1, BINNAMANGALA 100 FT. ROAD, INDIRANAGAR BENGALURU – 560 038 ... RESPONDENT

(BY SRI:T.SURYANARAYANA, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 10.08.2010 PASSED IN ITA NO.616/Bang/2009, FOR THE ASSESSMENT YEAR 2004-

2005, PRAYING TO I)FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II)ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN ITA NO.616/Bang/2009, DATED 10.08.2010, CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD – 11(2), BENGALURU.

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

J U D G M E N T

This appeal is by the Revenue aggrieved by the order of the Tribunal, wherein the Tribunal, following the earlier order passed by it in M/s.L.G.Soft India Private Limited dismissed the appeal preferred by the Revenue. Aggrieved by the said order, the Revenue had filed ITA 367 of 2010 connected with 368 of 2010 which came to be disposed of by this Court today (14.11.2018). Questions of law that arose therein were held in favour of the assessee and against the Revenue by a detailed order.

this appeal too is to be disposed of. The substantial question of law is answered in favour of the assessee and against the Revenue by following the earlier orders of this Court in ITA 367 of 2010 connected with ITA 368 of 2010.

Sd/- Sd/- JUDGE JUDGE