Karnataka High Court
The Commissioner Of Income-Tax vs M/S Anz Information Technology Pvt Ltd on 24 October, 2011
Bench: N.Kumar, Ravi Malimath
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'S':e'e::*e:'%eV%é' :3? 3:3 income Tax As; :96: '{?:e amrgunt 0 AEéE'~3'£ammua§cai§Q:§ exganaes and exggrzseg érxgugred in GQLF LENKS, Bi.}SIE\EESS PARK, ©FF::NTERMEa:m"E 93% Ram, V BANGALGRE »- 5&5 S71. ;.'RE$E3C}§'\§9E'§f-_éf'E. 'n -. This rm is fiieé under sec:t;;;*i:':AA"2i5:';i~,s§..'of,:f?:,%::i,'-:'9é:' arising {Kit sf order dated '-._1f}.:_{'3?...--2G§§-. *;;as'§§:r§ *=:_%n ITA.NQ.41:/BNGXZGOQ fer fiche As1s'es_smen:_«v_% year 2:G£?:z5"~_ 2605, graying ta fermuiate i'h€:~..subst'a.ntis2§ q:':e's.:év3.;}s Q3'? §av=:__> stated therein, anew the ap'pv£3é}%%,and SE;'EaS_.i_d€"1,':hV€" order passeé by the ITAT, Bangaloré-.,E:L:-..:TA.New»:1/Eéf\£§/2009 dated 18.812089; CC»"i'efV§rmi:*:§"tixé a"i<:{_er ef"Ehe" Appefiiate Cemmissioner 8: cenf§r'm%"t_he_ o:::j_ds=:f"vg}ass'a_d by the Deputy Commissianer af Irzceme Ta;>:;'C§rcie;1-~3. C'~i},%1Bas':gai0re. This 1tA«'<§§r;n:n§;A 'few -o[r'é'e:<s; i:hé's'Vda\,a,N.KUMAR 3!; deiévered t¥}ve.,Vfo£§'ffm;_i:1g":.= = ' MEN?
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INCOME TAX' VS? T'A'%A EL><sv3rT'_z;;*.%;i_D., :5-..:*m, No Q";7Q{{2vQQ0.§ ar§d-- ' ether Cemeéteif Cases".aiispgsééél-siffugh 3.S:":;fi;Ag§;V};t; 2011. After referring ta véi'~E.é";;JSA referring to various expensegit x§:~asv:..h:eEd'--f::omp:uting the censéderatiggfl _ s4*,V;§jA<:.i;z' é>'«3§-cert turnever, the expensvgsnq 1 §§73V¢;VL§L£§~§'4§%';?:' tetecemmunication ahargég, Q?Aiééégagrgfvce"éE:A:é__butab£e to the defivery ef the art§<:§es seftware outside India! er ex§§_;:"§$eL$ if a:§;":}f_§V?3VCEi{'§;€§ is'; fareigr: éxchange Ea grovéding V tfi<;§VL":ec.§1§:§Céfiéxserxzice Quigide Emma §%:a:.,:%d net be inckuéed, "'"?'_'%":'*é.__%.f§a2"::§<§m_efi§véasseé $3; 33$ Tribzmaé is $21 csragarzansg 2:a:§i?':----t%'%6:'§'a-:s~;::§ea:§arec% by ibis Cwri. Therefergg we $3 :19:
.VL '§.Q;::é_.a:2§f"':%%er%i ém Ems agmeaé. 3/ The eebstaaiiai queetiee ef éavx; is answered m faifggm ef the eseeesee end agemet the Revenue, The epeeei is fiéemissee. _ e3eeee