PR. COMMISSIONER OF vs. M/S RAMBUS CHIP TECHNOLOGIES (INDIA)

ITA No.55/2016

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 8TH 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.55/2016

BETWEEN :

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

M/S RAMBUS CHIP TECHNOLOGIES (INDIA) PVT. LTD., (RAMBUS INDIA), 12TH FLOOR TOWER C & D, IBC KNOWLEDGE PARK 4/1, BANNERGATTA ROAD BANGALORE

...RESPONDENT

(BY SRI T.SURYANARAYANA, ADVOCATE)

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 22/07/2015 PASSED BY THE ITAT, ‘B’ BENCH

ITA No.55/2016

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BENGALURU IN ITA NO.61/BANG/2015 FOR THE ASSESSMENT YEAR 2009-2010.

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

JUDGMENT

Ag.CJ (Oral):

Learned Counsel appearing for the appellants submits that the first and second substantial questions of law formulated in the appeal memorandum do not arise for consideration and the third question raised is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The appeal is accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

Yn.