Karnataka High Court
Pr. Commissioner Of Income Tax-4 vs M/S Mc Creade Software (Asia) Pvt. Ltd. on 24 January, 2018
Author: P.S.Dinesh Kumar
Bench: P.S.Dinesh Kumar
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ITA No.512/2016 C/W
ITA NOs.214/2017, 217/2017 & 230/2017
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 24TH DAY OF JANUARY 2018
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.512/2016
C/W
INCOME TAX APPEAL NOs. 214/2017, 217/2017 &
230/2017
ITA NO.512/2016:
BETWEEN :
1. PR. COMMISSIONER OF INCOME TAX-4
BMTC COMPLEX, KORMANGALA
BANGALORE
2. DY.COMMISSIONER OF
INCOME TAX, CIRCLE 12(1)
BANGALORE ...APPELLANTS
(BY SRI SANMATHI E.I, ADVOCATE)
AND :
M/S MC CREADE SOFTWARE (ASIA) PVT.LTD.
NO.811, 23RD MAIN, 12TH 'A' CROSS
2ND PHASE, J.P.NAGAR
BENGALURU - 560 078 ...RESPONDENT
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
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ITA No.512/2016 C/W
ITA NOs.214/2017, 217/2017 & 230/2017
ORDER DATED 08.03.2016 PASSED BY THE ITAT, BANGALORE
BENCH 'A' IN IT(TP)A.NO.392/BANG/2013 FOR THE
ASSESSMENT YEAR 2008-2009.
ITA NO.214/2017:
BETWEEN :
1. THE PR. COMMISSIONER OF INCOME TAX-6
BMTC COMPLEX, KORMANGALA
BANGALORE
2. THE INCOME TAX OFFICER
WARD-12(2), 4TH FLOOR
RASHTROTHANA BHAVAN
NRUPATHUNGA ROAD
BANGALORE - 560 001 ...APPELLANTS
(BY SRI SANMATHI E.I, ADVOCATE)
AND :
M/S SYMBOL TECHNOLOGIES INDIA PVT. LTD.
RMZ-ECOSPACE, 4TH FLOOR, BLOCK 3B
SARJAPUR OUTER RING ROAD
DEVARADISANAHALLI, VARTHUR ROAD
BANGALORE - 560 037 ...RESPONDENT
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 26.10.2016 PASSED BY THE ITAT 'B' BENCH,
BENGALURU IN IT(TP)A.NO.177/BANG/2014 FOR THE
ASSESSMENT YEAR 2009-2010.
ITA NO.217/2017:
BETWEEN :
1. PR. COMMISSIONER OF INCOME TAX-5
BMTC COMPLEX, KORMANGALA, BANGALORE
2. DY.COMMISSIONER OF
INCOME TAX, CIRCLE 12(1)
BANGALORE ...APPELLANTS
(BY SRI SANMATHI E.I, ADVOCATE)
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ITA No.512/2016 C/W
ITA NOs.214/2017, 217/2017 & 230/2017
AND :
M/S NORTHERN OPERATING
SERVICES PVT. LTD.
2ND FLOOR, RMZ ECO SPACE
CAMPUS I C, SARJAPUR
OUTER RING ROAD
BELLANDUR VILLAGE
VARTHUR HOBLI
BANGALORE - 560 013 ...RESPONDENT
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 08.09.2016 PASSED BY THE ITAT 'A' BENCH,
BENGALURU IN IT(TP)A.NO.112/BANG/2015 FOR THE
ASSESSMENT YEAR 2010-2011.
ITA NO.230/2017:
BETWEEN :
1. PR. COMMISSIONER OF INCOME TAX-7
BMTC COMPLEX, KORMANGALA
BANGALORE
2. THE DEPUTY COMMISSIONER OF
INCOME TAX, CIRCLE 12(4)
BANGALORE ...APPELLANTS
(BY SRI SANMATHI E.I, ADVOCATE)
AND :
M/S TELELOGIC INDIA PVT. LTD.
C/O IBM INDIA PVT. LTD.
3RD FLOOR, SUBRAMANYA ARCADE
NO.12, BANNERGHATTA MAIN ROAD
BANGALORE ...RESPONDENT
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 10.06.2016 PASSED BY THE ITAT 'B' BENCH,
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ITA No.512/2016 C/W
ITA NOs.214/2017, 217/2017 & 230/2017
BENGALURU IN MP NO.46/BANG/2016 IN IT(TP)A
NO.1599/BANG/2012 FOR THE ASSESSMENT YEAR 2008-2009.
THESE INCOME TAX APPEALS COMING ON FOR
ADMISSION, THIS DAY, THE ACTING CHIEF
JUSTICE,DELIVERED THE FOLLOWING:
JUDGMENT
Ag.CJ (Oral):
Learned Counsel appearing for the appellants fairly submits that the question raised in these appeals is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The appeals are accordingly dismissed.
Appeals dismissed.
Sd/-
ACTING CHIEF JUSTICE Sd/-
JUDGE LB