THE DIRECTOR OF INCOME-TAX vs. M/S NDS LIMITED- INDIA BRANCH OFFICE

ITA No.419/2015

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 29TH DAY OF NOVEMBER 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.419/2015

BETWEEN :

INTERNATIONAL TAXATION RASHTROTHANA BHAVAN

NRUPATHUNGA ROAD BANGALORE-560 001

...APPELLANTS

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

AND :

M/S NDS LIMITED-INDIA BRANCH OFFICE NO.9, ASHFORD PARK VIEW 80 FT. ROAD, KORAMANGALA III BLOCK BANGALORE – 560 034

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE THE ORDER DATED 20.03.2015 PASSED BY THE ITAT, BENGALURU

ITA No.419/2015

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IN ITA NO.1515/BANG/2010 FOR THE ASSESSMENT YEAR 2006-2007.

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

JUDGMENT

Ag.CJ (Oral):

This appeal is listed today for orders regarding non compliance of office objection raised on the appeal. However, learned Counsel appearing for the appellants submits that the question of law raised in this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. IA No.2/2017 filed for condonation of the delay in filing the appeal and the appeal are accordingly dismissed. Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE