PR. COMMISSIONER OF vs. M/S THOMSON REUTERS INDIA

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ITA/546/2016HC KarnatakaKAHC01046176201621 November 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the substantial question of law raised in the appeal had already been decided against the Revenue in a previous case. Therefore, the appeal was dismissed.

What were the facts?

The Revenue appealed an ITAT order concerning the assessment year 2004-05. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

Whether the substantial question of law raised by the Revenue in the appeal was covered by a previous High Court judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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ITA No.546/2016

-1- IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 21ST 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.546/2016

BETWEEN :

1.

PR. COMMISSIONER OF

INCOME TAX-7 BMTC COMPLEX KORMANGALA

BANGALORE

2.

ASSISTANT COMMISSIONER

OF INCOME TAX CIRCLE-12(4)

BANGALORE

...APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

M/S THOMSON REUTERS INDIA SERVICES PVT LTD. (FORMERLY THOMSON CORPORATION (INTERNATIONAL) PVT. LTD.) ”PINNACLE”, #15 BAHAI’S BHAVAN ROAD (FORMERLY COMMISSARIAT STREET) BANGALORE-560025

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961 PRAYING TO DECIDE THE

ITA No.546/2016

-2- SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED 11.03.2016 PASSED BY THE ITAT, 'B' BENCH, BENGALURU, AS SOUGHT FOR IN THE RESPONDENT - ASSESSEE'S CASE IN APPEAL PROCEEDING IN IT(TP)A NO.549/ BANG/2008 FOR THE ASSESSMENT YEAR 2004-05.

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

JUDGMENT

Ag.CJ (Oral):

Learned counsel appearing for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. Hence, both the appeal & IA No.1/2016 are accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

bkv

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