Karnataka High Court
The Commissioner Of Income Tax vs M/S Carritor (India) Pvt Ltd on 24 October, 2011
Bench: N.Kumar, Ravi Malimath
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IN THE HIGH CQURT QF KARNATAKA AT BANGALORE.'
GATES THEE Ti-TE 24" my C}? QCTGBER
PRESENT
THE %~éC}N"BLE T42, 3L:STT<;E TfTA.TT§%;;T%?:--.§R-.'
Af\?i3'«--..
THE HGNBLE MR§3usTTéE.§x;y: Fv§L€L1"tFf'£'§'TTHVf:
1TA;N'@7m:3 CITE 2"{T:*3j8f~
BETWEEN:
1.THE cam:91:'S1Si'€>T:TE.R'-€;5--:%{T:\:_C';:>:x2é.ETAX {:_;:2\k3:§;1LQ;{\;§;;;§ Q ._ Ef--x§\:§ALT.{§RE;."_--«,_ =
2. THE D'T7..CG€~€§'¢'i'ISS§G_NE--.P§'£3? INCQME TAX CIE~':CE_E--%11{2), ' = ~~ C,§;§:;TTg1T_D:T~.:{T;," ' ~::iiEE_Trs:S..%_R&&T:>',,»-- .....
~_5A:\J§.:';:_QT::_E, ..AP.PEL§,é§\iTS §T*-':3: vT:'Ti'T.,,,;éTTTI';gTT;TT:Q, ASVGCQTE} _ Affitjv:
V 'T«:;:,TC;:§;:TTTGa :jii"%BE;{} WT, LTr::,, ~.f:;T_ é'§{'=:?.?,f3_, 3% FLQQRE . §sT;,:T;%~«: ma gem;
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BANGALORE. ...RESPQN8E§\éT {es 5:; eeeeeew e an Cefiemmg eeveemee) >'K>§>!i< This ETA fifegi under seetéen 2&3-ii: of':','T-..£%{:,t,"'~.:$351., arising eat of order same 3'i.8?".'2Q{f;=8 .;pe"s:2e::i"*ir':
ETA.§\§e.2Q/BNGXZSGB, fer the Asses':;me'rzt..:.Ieer .?;O€}r1--'2:i3f3;5'*;1,e_' eraying is fermuiate the suVbstant§aE"'.guestie€:s~ef 'i4a'v;;' states} therein, aitew the ap,r:='eai._ar2d set esic€eU:ji1Ve_V_ereer gassed by the ITAT, Bangaiore ETA',--Ne'.~20,fBi»3G/2008 dated 31.02.2888 cenfirm the'"'e_re'e.r ef 2:he Aggmefiate Cemméssiener by CGfif%*'f'E1}§ngeve f?'1€._'i3r§cE¥§' pas7s'ed'"by the Beputy Cemmissicmer :_nC{g'me'*~._'=Ta><, Cér<:§e~11(2), Baegaiereg T' deiivereé t§'1e'_f€3§Ee:g$:'ei'e':1__g :5 " A ' V 'fiié-s egfipeejl'fie-~ff§e:%V4'4'Ae§{t*h_e "Revenue against the order eassee eyVVV'th eThe questien the: arises fer .--.A_Cons_id'e;*a_i'§ee fie 'i:h§>3____e;;peaE is whether the Tribamei was '.__ee:;f%e€:t §.e"~?:C«,§V'§'§ve.g that when eempuiérzg ihe eeiéef under eesiéen eVA:?v*:E2e Zrzeeme Tex zixetf 196;: the ereeuni ef jeeme§'ee§"ee2:é'en exeeeeeaffreéehii éeseyaeceg V' '..:Ee§eee.mmen§eei%ee exeeeses and exeeeeee ieeeeree fie fereégre eurreeey eheeie be exciudee free': the 1'li'fieijai in meager fer the Saree are reeueee frem exeer': ::;§~:*:éef».!_ e';',j'
2. Thie eeestéen had Cesee_VeA»e_e before this Cour': in the ease zeeervze TAX vs. TA'E'A e:mxe:~m>__,, 155:5; .
ether cermected cases eff Be" 2611. After referring to referring to veréeus expenses. ft vgeeee-i$.e'Ee' "§v_§;i§:§:e[,"eemputing the censieeratéee, tumever; the expenses__VViVn»g§;'}ee;;§»v_ teéecemmunicetien chargeef is the eeiivery ef zhe erticiee sefiwere emcside Ieeiag er exeezgéeee. if en":;.,_ie':e5re:e in fereige exchange in ereasieieg Véhfé'Ee::§;é'e§CeE"«service eeteiee Eeeie sheuid net be ieefeded.
"'f§*je"___;¥.efi§'§e,e§ef_'veeeeee by the Efibeeei is ie ceeeeeenee zeitfi'---?:¥':e__"ieeedeeieree by this Ceeez. "ieerefeee, we ee eeé .eV.'seeeee3i"';%:eréi ie we eeeeeh 3/ The sufistarziiai quegtisn ef Eaw is arzgwereé in fa-§'_€Wr :3?' tms: assessee ané agaimi thee Revenue. The aggeai is disméssga.
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