THE PR. COMMISSIONER OF INCOME-TAX vs. M/S CELSTREAM TECHNOLOGIES PVT LTD

ITA No.338/2016 C/W ITA No.335/2016

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 15TH 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. 338/2016 C/W INCOME TAX APPEAL NO.335/2016

BETWEEN :

CIT(A), 5TH FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BANGALORE – 560 095

INCOME-TAX, CIRCLE-11(2)

2ND FLOOR, BMTC BUILDING

80 FEET ROAD, KORMANGALA

BANGALORE – 560 095

...APPELLANTS

(COMMON) (BY SRI K.V.ARAVIND, ADVOCATE)

AND :

M/S CELSTREAM TECHNOLOGIES PVT. LTD. NO.29A, 2ND CROSS PHASE-I ELECTRONIC CITY BANGALORE – 560 100

...RESPONDENT (COMMON) (BY SRI T.SURYANARAYANA, ADVOCATE)

INCOME TAX APPEAL NOS.338/2016 & 335/2016 ARE FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO

ITA No.338/2016 C/W ITA No.335/2016

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FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 16.10.2015 PASSED BY THE ITAT, B BENCH, BENGALURU IN ITA NOS.1344/BANG/2014 & 1345/BANG/2014 RESPECTIVELY FOR THE ASSESSMENT YEAR 2006-2007.

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

JUDGMENT

Ag.CJ (Oral):

Learned Counsel appearing for the appellants fairly submits that the questions raised in these appeals are answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)], CIT v. Novell Software Development (I) Pvt. Ltd. [(2013) 355 ITR 339 (Karn)] and CIT v. Yokogawa India Ltd. [(2012) 341 ITR 385 (Karn)]. The appeals are accordingly dismissed.

Appeals dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

KSR