Karnataka High Court
The Commisioner Of Income Tax vs M/S Dell International Services on 9 November, 2018
Bench: Ravi Malimath, A.S.Bellunke
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
ON THE 09TH DAY OF NOVEMBER, 2018
BEFORE
THE HON'BLE MR. JUSTICE RAVI MALIMATH
AND
THE HON'BLE MR. JUSTICE A.S.BELLUNKE
INCOME TAX APPEAL NO.235 OF 2018
BETWEEN:
1. THE COMMISIONER OF INCOME TAX
LTU, 7TH FLOOR
BMTC BUILDING
80 FEET ROAD
KORAMANGALA
BENGALURU - 560 095.
2. THE JOINT COMMISSIONR OF INCOME TAX
LTU, 7TH FLOOR
BMTC BUILDING
80 FEET ROAD
KORAMANGALA
BENGALURU - 560 095
... APPELLANTS
(BY SRI: ARAVIND K V, ADVOCATE)
AND:
M/S DELL INTERNATIONAL SERVICES
INDIA PRIVATE LIMITED
2
DIVYASHREE GREENS,NO. 12/1
12/2A AND 13/1A
CHALLAGHATTA VILLAGE
VARTHUR HOBLI
BENGALURU - 560 071
PAN: AABCD 1741M.
... RESPONDENT
THIS INCOME TAX APPEAL IS FILED UNDER
SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT
OF ORDER DATED 13/10/2017 PASSED IN IT(TP)A
NO.1026/BANG/2014, FOR THE ASSESSMENT YEAR 2005-
2006 PRAYING THIS HON'BLE COURT TO FORMULATE THE
SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE;
ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED
BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU
IN IT(TP)A NO.1026/BANG/2014 DATED 13/10/2017
CONFIRMING THE ORDER OF THE APPELLATE
COMMISSIONER AND CONFIRM THE ORDER PASSED BY
THE JOINT COMMISSIONER OF INCOME TAX, LTU,
BENGALURU AND TO PASS SUCH OTHER SUITABLE
ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT
IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND
IN THE INTEREST OF JUSTICE AND EQUITY.
*****
THIS INCOME TAX APPEAL COMING ON FOR
ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED
THE FOLLOWING:
JUDGMENT
The learned counsel for the appellants submit that the first substantial question of law that arises for 3 consideration in the instant appeal is covered by the judgment of the Hon'ble Supreme Court in the case of COMMISSIONER OF INCOME TAX, CENTRAL-III VS. HCL TECHNOLOGIES LTD., (2018) 93 TAXMANN.COM 33 (SC) and second and third substantial questions of law is covered by the judgment of this Court in the case of PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU VS. SOFTBRANDS INDIA (P) LTD., (2018) 94 TAXMANN.COM 426 (KARNATAKA). Hence, he pleads that the present appeal be dismissed.
2. The submission of the learned counsel for the appellants is placed on record.
The appeal is accordingly dismissed.
SD/- SD/-
JUDGE JUDGE
*bgn/-