THE COMMISSIONER OF INCOME TAX vs. M/S. ADDECCO FLEXIONE WORKFORCE

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ITA/116/2015HC KarnatakaKAHC01026204201504 September 2015Bench: B.MANOHAR,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the questions of law were covered by a previous decision in CIT vs. Spectrum Consultants India (P) Ltd. In that case, the questions were answered in favor of the assessee and against the Revenue.

What were the facts?

The Revenue appealed against an ITAT order that confirmed the Appellate Commissioner's decision in favor of the assessee. The appeal raised questions of law concerning the assessment year 2010-2011.

What were the issues?

Whether the questions of law raised in the appeal are covered by precedent, and if so, whether the appeal should be allowed or dismissed based on that precedent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 4TH DAY OF SEPTEMBER, 2015

PRESENT THE HON’BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MR. JUSTICE B MANOHAR

ITA No.116/2015

BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX

C R BUILDING, QUEENS ROAD

BANGALORE.

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -11(1) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE – 560 001.

.. APPELLANTS

(BY SRI K V ARAVIND, ADV)

AND:

M/s.ADDECCO FLEXIONE WORKFORCE SOLUTIONS PVT. LTD., (NOW ADDECCO INDIA PVT. LTD.,)

NO.2, SAI DEEP SHRINIDHI NAL WIND TUNNEL ROAD MURUGESHPALYA, BANGALORE PAN : AABCG 3636Q

.. RESPONDENT

THIS ITA IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 28.10.2014 PASSED IN ITA No.1238/BANG/2013 FOR THE ASSESSMENT YEAR 2010-2011 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.1238/BANG/2013 DATED 28.10.2014 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), BANGALORE.

THIS ITA COMING ON FOR ADMISSION THIS DAY, VINEET SARAN,, J., DELIVERED THE FOLLOWING:

J U D G M E N T

Learned counsel for the appellants states that the two questions of law raised within appeal are covered by the decision of this Court in the case of Commisisoner of Income Tax –vs- Spectrum Consultants India (P) Ltd., reported in (2014) 266 CTR 241 (Kar.). In the said case, the questions have been answered in favour of assessee and against the Revenue.

As such, for the reasons given in the judgment of this Court rendered in the case of Spectrum Consultants India (P) Ltd., this appeal is dismissed.

Sd/- JUDGE

Sd/- JUDGE

Bkm

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