Karnataka High Court
Ge India Technology Centre Pvt Ltd vs Dispute Resolution Panel on 8 February, 2011
Author: Huluvadi G.Ramesh
Bench: Huluvadi G.Ramesh
IN "I"'H.EiZ H IG'i*{ COUR"F (ZR-3 KAR§\E:'X."iL%XKA. AT }3;XNCI}z%i,.,C)R'§'3L natec; this the 3*" day at' _I<'ebm.-My, 2011 Bc3fm'C THE H()N '131,_1;: MR JI;'S}"ICI:'? HU1,e*x§gx1J1 6? - _ Wz*itPetiticm 29389 / 203;
Between:
(3 E iI.1d§::1 Tccl111{:i<_)gy C'enEr{-3 Pvi. Ltd 122, EPIP, \?Vh§.tc'fiCiC1 Rfidd V "
Hooch Viiiagc-:._ Bas1g;=11<.>re (36 _ V _ ._ V 2 _ By G V R€£I"1']:,-i1}81E£i. C§1'icfT'3%112111ci21§IOi'I'it;:2;f' "P:_3tit%(m<::' (By Sri C A Asf;a1n;:$.:31id;1£.fu1n., :.Sr...If\(i_';}'.f £1/W 5-Xmlrz-zcihai E)11t'1;.%.. *--t'{>1' ?'z;}§é:x._v}::19's; }§":::','.\) And:
3 I)ispL11é R_<§s0i uémzfl i)*;'°.1I"iR'§4 "
14/3A, 5" E4-'<'.I___Vm;v:" _ " .~ R21:;f1£mAi%::1nz: Pra_ri.s'-hizci §3§.1EitV{l§] V E\._?:*£%:}f)::;1fiu 1% gm, 8 z1Vfi;;;1.§_{_';r£ '' « i(s"Cfl1é1ié"m_;1a1 . A}s;::1. tZ?<f>"mV1T:iég3;§m'é1e.r of Encmnc Tax r;:;1>:-:13 '1 i(:3_';_n .54/3, 5*" H2101"
R"? }3h'i1';-'axt N§'L1f)€1EhL1§}g2i mad E32-::3g21.§(T:;;'e. I R<-:&sp()n<ie11is
ix) V' V S:':.:~;h;-1ch;1§:1, Aclxfi) #_[_._ $4, «.,« 4 <'>1'r;1:.=zr at 2u1m'~:><ure as I.'€g;£-iI.'d$ the c:§s;1%13": of the p€:EiEi0i"lBI' rcgardi1"1§;
dcduc{i('>11 Lllidifi' S, MA at the Act. .s'\cc(:>rdi11g to the §_3§3li[i{)I1{'l'. s.h<:.V.f,Z*._'R? etagltt. not to have gone. into the que:.<ti.<m <31" c:x1c115';i<>11 of I{};j'§"hé't.1e:i'it,"
white :*evisi:1.g the <.)rc¥er cf the Transfer Pric:.ir1g CI)t't7ice1":*:.1jt:1 .th:zt'Vt'thc~ g\sscs..&:i.ng; Officer aione should haxze, C£1}CLI3étECd»"t'hf§_ ex<:1.11ptVi'<>:1_u:jde:* S.1OA of the Act. Tlnerczfarc, the petétigmcr iS<'b.C'f}{:.EC this 'VL'_T_oA1i:*t 211gz1i.nS*t.A ' the order of the DR? di.1'ct:t'Et1_,g: t.h{: ;xsse$'§ih«1,1g"tf )i't'ic€r*fQ3" 'cm.1sidC,ti11g the claim. of the petit.i<mt:r for cted.tiL".~iot1 Ethnic? !.()'}'a.._of ltiflvtkift, on 111::
ggmtmd that the DR? has committc-ad an e:*r"0f and~«z:6'c:§'t={i'ii_'_:gly. has sougiat for uashixiv Jam 21 at the (3i'dCI'1.)E1§'{S€£f:1}'*'~I}tC--:f3R_P.:' Q at 1 i :v _ it is the s;Jt3'r'£iig.:<§c.x1j1":>f' 't!.1Ve"'-$_t21:1ding cozmsel for the Revenue, 8.144 C(5) 2'11:1d.'{8')'(:wtE' the. A'c'tV'pbr6't=iiti<;§ for such tiireciicm to be issued.
There is r1(>;'f$t1<:I%} i:1':'<):*"~:t.Q:fimi{ted and it is for the petititasler to 2tp}_T}1.'OaCh thz; A S;r;€'§;SiI1giQff_iCC.Ef 2:131? to €3X§11£1i%1 the factual p0Siti0t.]., \V§}.(') Shall c011:~;iti1{;:"'ti_f;<3. x'étiI€§:.,V,hC§E)'1f*;"'passing the ["ir1a.l order of aS$CSS1Tlt'.I";t Since the phjposttl it':«2tticv-__t5j£ tht: DRP is 011%}; on the basis of air:-:§t asscssn1<:11t order ":--;r1't§_.t§"m::,'DRP"h21s r<:vi.:~at3d the :~;.:1mc;: as the Trzx11:~;'f€;' Pri<:ing; Offi<_:<:r <;;_:h:%.11'E:tii:';:'€'>§' {ha t1£.'§E1I'~; tL';t'zg{§'i pri<:c;* is'; {Em the h.i.g.§1::§ Siéic-3. Acu<>:':§i§1g!j§. $1 7 which {3} the .:1ccept';mee is t'eceé'vec§; or {b') the period 91' filing; of tahieetiezts txmier S¥.1§7--$c3.Cti.(m ('3) ex§.)i;'es.
8.14:3 C{6) of the Act :'eaui;~;. the DR? shall ESSEIC re'£'em:«;¥ to in suh--see.('5) utter eoxtsidermg the draft (3t'cir;j1f-- 0i:3jee§'i'(m;"*3 ' fited by the assessee. evidence i'1m1ished by t§:.eA~::.ss<es:'.~;e1e attifihe repeat of the zfxssesaing Officer. Vztltmtien C)t't'"icer"¢oriathe T1'é-m._.sf.'e.1:. ?{i'§s_i:zg ()i"t"ieer. Suh--See.(?T) gtxrtnfzdes that, the E)-R_I-"*..i:)et'(>:'e' is_su'ing :a.r1§i'~.;;Vi'iV1*eeti'()11 per suh«.:s'~ec.{5_), ITJ£ak€. such tE,:1't.§}e:' i§}L§VA{E-t'f}'-.219..i{VVU}.i.I}kS f£t'_.v<-->1' amuse any further i:1c;§uiry ta be made by any$é;1'ce;)h1e.7t;tx z1uh€.h'er.ity1;1nd report the result 0%' the seams to it'-".
In the 'case an '§';:u: cJi,V the DR}? has taken into COI"1E>'i£§C1'E?.{i.€')I1 the a..§pe.t%t. 0§exemp:i(.3s.1 tinder Sit);-X of the Act as not avaiiable in so far as Rs,3(}S .e1'ie.:fe«s; §%\2hVie.Ert_ x:v,;'zs'V.;t.r:'i\,'ed at by" the Assessing Officzer in the cf "aft ;-t:ss;::.;s':s'ment:"":'1:"2(§*..V;1§:sLa'éssuecl 2: d'n'e<.:té<m referring}; to etause (5) of $.14-4 C ._{>'i'.7 ti':=::VV;-'3'..<:.t.__' Aee'O1*dé:1g to the petitioner. apart t'r(>:*n §{i*\'€;"&1I other ezspeeés:
"V.__Le,;&';:s::im§:3':1te:" soft wage which C£iI'I'§§1'.S exe:npt.é.e;1 under 8. EBA 0'?' the Act, {.32},th:eg;f<at1::1tE thzti. dexigggt zmzi exzgizteeréng ti<}C3~Z eat eat: a2:it'}t§t1 the Z '3: /' "awe K3 in: {he d%1*ec£.icm:~; %s:sL:cd( T§1L1.<;. in thy view. the c§irc.:.c1%.<m §ss11<-:4} by the EBRP ml in v'i<.:»1:,1:i:m of S. fsiizi C {5} or {8} of {£23 Act. Acc<:>rc§i11gl3a, paztjtiom are disposed oiiWE?fcii1:i(>r1jé1*'{U «2'i_;';pi'<':»:1g§'E;. {lag "
Asscs';.:»*in Off'ic.c:r within {.3216 month frorn i'1]§;":4C]é'1E.f5 Ts>fiV1*<:€:::é_i;_A" Q? z1VVc»é§'1ayV}§i.':
this order. who in mm, shalf takie f'L1r':h<§t<._;-1C[§0;"i'v-in z1::<:<>§'<§.a1'3:;é:"wi£.i:1: law * within. Ewo 11'1<>nth:~'. tf1e:'e21f'Ee1'.