INFOSYS BPO LIMITED vs. THE ASSISTANT COMMISSIONER

ITA No.236/2016

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 6TH DAY OF DECEMBER 2017

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.236/2016

BETWEEN :

INFOSYS BPO LIMITED BUILDING NO.48, 4TH FLOOR NO.26/3, 26/4 AND 26/6 ELECTRONICS CITY, HOSUR ROAD, BANGALORE – 560 100 REPRESENTED HEREIN BY MR.P.PRAKASH, PRINCIPAL CORPORATE TAXATION

...APPELLANT

(BY SRI T.SURYANARAYANA, ADVOCATE)

AND :

OF INCOME-TAX, CIRCLE 3(1)(1)

(ERSTWHILE THE ASSISTANT

COMMISSIONER OF INCOME TAX

CIRCLE 11(4)

BMTC BUILDING, 80 FT. ROAD

KORAMANGALA

BANGALORE – 560 095

BMTC BUILDING, 80 FT ROAD

KORAMANGALA

BANGALORE – 560 095

ITA No.236/2016

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INCOME-TAX, CIRCLE 11(4) ORDER DATED

BANGALORE, BMTC BUILDING 17.08.2016

80 FT. ROAD, KORMANGALA

BANGALORE – 560 095 ...RESPONDENTS

(BY SRI K.V.ARAVIND & SRI DILIP, ADVOCATES)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 09.12.2015 PASSED BY THE ITAT, “B” BENCH BANGALORE IN ITA NO.1004/BANG/2014

FOR THE ASSESSMENT YEAR 2006-2007.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT

Ag.CJ (Oral):

Sri K.V.Aravind, learned Counsel appearing for the respondents fairly submits that the questions raised in this appeal are answered in favour of the appellant by the Hon’ble Supreme Court in CIT v. Yokogawa India Ltd. [(2017) 391 ITR 274 (SC)]. Accordingly, the impugned order dated 09.12.2015 (Annexure-E) passed by the Income Tax Appellate Tribunal, ‘‘B’’ Bench, Bangalore in

ITA No.236/2016

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ITA.No.1004/Bang/2014 is set aside. The appeal is accordingly allowed.

Appeal allowed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE