MPHASIS CORPORATION vs. ASSISTANT DIRECTOR OF INCOME-TAX

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 10TH DAY OF DECEMBER, 2019

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON'BLE MR. JUSTICE M. NAGAPRASANNA

WRIT APPEAL No.3864 OF 2019 (T-IT) CONNECTED WITH WRIT APPEAL Nos.3863, 3933, 3934, 3935 AND 3937 OF 2019 (T-IT)

IN WRIT APPEAL No.3864 OF 2019 (T-IT)

BETWEEN:

MPHASIS AUSTRALIA PRIVATE LIMITED SHOP 5, 17-19, N.EAST PARADE SUTHERLAND NSW 2232.

REPRESENTED HEREIN BY ITS AUTHORIZED SIGNATORY MR. ARIJIT GANGULY, RESIDING AT NCC URBAN, NCC ASTER PARK, BLOCK B, FLAT NO.1001, YELAHANKA NEW TOWN, BENGALURU – 560 065.

... APPELLANT (BY SMT. MANASA ANANTHAN, ADVOCATE FOR SRI SURYANARAYANA T., ADVOCATE)

2 AND:

ASSISTANT DIRECTOR OF INCOME – TAX, INTERNATIONAL TAXATION CIRCLE 1(1), BMTC DEPOT BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095. (FORMERLY AT RASHTROTHANA BHAVAN NO.14/3, 6TH FLOOR, NRUPATHUNGA ROAD, BENGALURU – 560 001)

... RESPONDENT

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961, READ WITH RULE 27 OF THE WRIT PROCEEDINGS RULES, 1977 PRAYING TO ALLOW THIS WRIT APEAL AND SET ASIDE THE IMPUGNED ORDER DATED 12.09.2019 PASSED BY A LEARNED SINGLE JUDGE OF THIS HON’BLE COURT IN WRIT PETITION NO.18998 OF 2014 ETC.,

IN WRIT APPEAL No.3863 OF 2019 (T-IT)

BETWEEN:

MPHASIS CORPORATION 3411, SILVERSIDE ROAD, TATNALL BUILDING, #104, WILMINGTON, DE 19810, NEW CASTLE COUNTY (FORMERLY AT NO.460, PARK AVENUE SOUTH, SUITE 1101, NEW YORK, NY 1006USA)

REPRESENTED HEREIN BY ITS AUTHORIZED SIGNATORY, MR. ARIJIT GANGULY, RESIDING AT NCC URBAN, NCC ASTER PARK, BLOCK B, FLAT NO.1001, YELAHANKA NEW TOWN,

3 BENGALURU – 560 065.

... APPELLANT (BY SMT. MANASA ANANTHAN, ADVOCATE FOR SRI SURYANARAYANA T., ADVOCATE)

AND:

ASSISTANT DIRECTOR OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE 1(1) BMTC DEPOT BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095. (FORMERLY AT RASHTROTHANA BHAVAN, NO.14/3, 6TH FLOOR, NRUPATHUNGA ROAD, BENGALURU – 560 001.)

... RESPONDENT

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961, READ WITH RULE 27 OF THE WRIT PROCEEDINGS RULES, 1977 PRAYING TO ALLOW THIS WRIT APEAL AND SET ASIDE THE IMPUGNED ORDER DATED 12.09.2019 PASSED BY A LEARNED SINGLE JUDGE OF THIS HON’BLE COURT IN WRIT PETITION NO.18995 OF 2014 ETC.,

IN WRIT APPEAL No.3933 OF 2019 (T-IT)

BETWEEN:

MPHASIS UK LTD. 88 WOODSTREET LONDON, EC2V, 7 RS, UNITED KINGDOM, (FORMERLY AT 7TH ST. JOHN’S HARROW, MIDDLESEX HA 1 2 EY UNITED KINGDOM)

REPRESENTED HEREIN BY ITS AUTHORIZED SIGNATORY, MR. ARIJIT GANGULY, RESIDING AT NCC URBAN, NCC ASTER PARK, BLOCK ‘B’,

4 FLAT NO.1001, YELAHANKA NEW TOWN, BENGALURU – 560 065.

... APPELLANT (BY SMT. MANASA ANANTHAN, ADVOCATE FOR SRI SURYANARAYANA T., ADVOCATE)

AND:

ASSISTANT DIRECTOR OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE 1(1) BMTC DEPOT BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095. (FORMERLY AT RASHTROTHANA BHAVAN, NO.14/3, 6TH FLOOR, NRUPATHUNGA ROAD, BENGALURU – 560 001.)

... RESPONDENT

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961, READ WITH RULE 27 OF THE WRIT PROCEEDINGS RULES, 1977 PRAYING TO ALLOW THIS WRIT APEAL AND SET ASIDE THE IMPUGNED ORDER DATED 12.09.2019 PASSED BY A LEARNED SINGLE JUDGE OF THIS HON’BLE COURT IN WRIT PETITION NO.18996 OF 2014 ETC.,

IN WRIT APPEAL No.3934 OF 2019 (T-IT)

BETWEEN:

MPHASIS (SHANGAI) SOFTWARE AND SERVICES COMPANY LTD., B101, 7F, NO.500, EAST JINLING ROAD, HUANGPU DISTRICT, SHANGHAI, P.R.C.

(FORMERLY AT ROOM NO.23206, NO.498, GHOUSHOUJING ROAD, PUDONG

5 NEW AREA, SHANGHAI P.O.201203)

REPRESENTED HEREIN BY ITS AUTHORIZED SIGNATORY, MR. ARIJIT GANGULY, SON OF MR.AMITAVA GANGULY, AGED ABOUT 48 YEARS,

RESIDING AT NCC URBAN, NCC ASTER PARK, BLOCK B, FLAT NO.1001, YELAHANKA NEW TOWN, BENGALURU – 560 065.

... APPELLANT

(BY SMT. MANASA ANANTHAN, ADVOCATE FOR SRI SURYANARAYANA T., ADVOCATE)

AND:

ASSISTANT DIRECTOR OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE 1(1) BMTC DEPOT BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095.

(FORMERLY AT RASHTROTHANA BHAVAN, NO.14/3, 6TH FLOOR, NRUPATHUNGA ROAD, BENGALURU – 560 001.)

... RESPONDENT

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961, READ WITH RULE 27 OF THE WRIT PROCEEDINGS RULES, 1977 PRAYING TO ALLOW THIS WRIT APEAL AND SET ASIDE THE IMPUGNED ORDER DATED 12.09.2019 PASSED BY A LEARNED SINGLE JUDGE OF THIS HON’BLE COURT IN WRIT PETITION NO.18993 OF 2014 ETC.,

6 IN WRIT APPEAL No.3935 OF 2019 (T-IT)

BETWEEN:

MPHASIS DEUTSCHELAND GMBH KOBLENZER, STREET 34, POSTFACH 1221, D-56130, BAD EMS, GERMANY.

REPRESENTED HEREIN BY ITS AUTHORIZED SIGNATORY, MR. ARIJIT GANGULY, RESIDING AT NCC URBAN, NCC ASTER PARK, BLOCK B, FLAT NO.1001, YELAHANKA NEW TOWN, BENGALURU – 560 065.

... APPELLANT

(BY SMT. MANASA ANANTHAN, ADVOCATE FOR SRI SURYANARAYANA T., ADVOCATE)

AND:

ASSISTANT DIRECTOR OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE 1(1) BMTC DEPOT BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095. (FORMERLY AT RASHTROTHANA BHAVAN, NO.14/3, 6TH FLOOR, NRUPATHUNGA ROAD, BENGALURU – 560 001.)

... RESPONDENT

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961, READ WITH RULE 27 OF THE WRIT PROCEEDINGS RULES, 1977 PRAYING TO ALLOW THIS WRIT APEAL AND SET ASIDE THE IMPUGNED ORDER DATED 12.09.2019 PASSED BY A LEARNED SINGLE JUDGE OF THIS HON’BLE COURT IN WRIT PETITION NO.19000 OF 2014 ETC.,

7 IN WRIT APPEAL No.3937 OF 2019 (T-IT)

BETWEEN:

MPHASIS CONSULTING LIMITED, (FORMERLY PRINCETON CONSULTINGG LIMITED) 88, WOODSTREET LONDON EC2V 7 RS UNITED KINGDOM.

REPRESENTED HEREIN BY ITS AUTHORIZED SIGNATORY, MR. ARIJIT GANGULY, SON OF LATE SRI AMITAVA GANGULY, AGED ABOUT 48 YEARS, RESIDING AT NCC URBAN, NCC ASTER PARK, BLOCK B, FLAT NO.1001, YELAHANKA NEW TOWN, BENGALURU – 560 065.

... APPELLANT

(BY SMT. MANASA ANANTHAN, ADVOCATE FOR SRI SURYANARAYANA T., ADVOCATE)

AND:

ASSISTANT DIRECTOR OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE 1(1) BMTC DEPOT BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095.

(FORMERLY AT RASHTROTHANA BHAVAN, NO.14/3, 6TH FLOOR, NRUPATHUNGA ROAD, BENGALURU – 560 001.)

... RESPONDENT

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961, READ WITH RULE 27 OF THE WRIT PROCEEDINGS RULES, 1977 PRAYING TO ALLOW THIS WRIT APEAL AND SET ASIDE THE IMPUGNED ORDER DATED 12.09.2019 PASSED BY A

8 LEARNED SINGLE JUDGE OF THIS HON’BLE COURT IN WRIT PETITION NO.18997 OF 2014 ETC.,

THESE WRIT APPEALS COMING ON FOR ADMISSION, THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

JUDGMENT

In view of the memos filed in all the appeals, the appeals are dismissed as withdrawn.

Sd/-

JUDGE

Sd/-

JUDGE

nvj