Karnataka High Court
The Commissioner Of Income Tax vs Dailmler Chrysler Research on 24 October, 2011
Bench: N.Kumar, Ravi Malimath
BETWEEN: V 'H V 2' PK) IN mg mam mum QF KARN,£¥§.,%ti<£a.,;§T DMEQ THIS THE 29%:
THE Hi3N'BLE_ r»:Rm\;[g_s§T:.:E--..§\_:.K:}i»%--A_§§'_ THE HCEWBLE MR1__§U$T:C§§'éxég-x¥;;vv%§§m_;.Irx4A'm T:~;EVvC'rj'ms:.:j:;$: 'i::--a:'ER'-as I§\iC€3:V;E TAX C.R.'E§U§.LDiN€5,«~.__»W -- I QUEENS RC>;i\.3;« .
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; THE ASSIS"?ANT'-£©--§~='I€Vé~~2§SEO{\éER Q5; '1'N€.I£3*M E '"»:fA_V:é<i% £f}:LR€;:.%E~:%.i(2} %%%%% «:.:::.§'Li';:m':..mG,, A QU§iE--i'.x§_S fR;{}A'i?';; . 'Basx:e:3v;:;:;.§:3;2VE-,-"
.,,APPELi_;%NTS {$3 :53 i=<__;'a2'¢,f§%':f?3§k5I§%«é§3; A§'v'QCATE} '~._ <§%.?«§§: ~~ " ?f2:3;.V§V??E{;_E§_ CHRYSLER RESSE&RC%-E _ ~_fi;'§'3§§""?'E{ZH¥'éOL§{§Y zgxma 9:31 E.T§"§"}.; §,é;§§%?§LE§ C%§¥)§'S:,ER HQLEEE, NG.13Z?, exzeemev eeae, emeeaeee ~ see 09:, ...RESPC}NDE?\éVT'e.._4' {BY firi P§SEf'w§ESH, A$'¢'GCA"?E FGR i\"i;'S.§3'BS LEGAL &D'v'{}CATE5} >%<>§<>é< This ETA is; flied under sectéee26{§.+e.siifjve'i"-eeEfT,';';{:9:;~.':..§e.§:e*1' arising set of ercier dates' Z€,1C3-,2'C;§? 'ppe$sed' ITA.Ne,8®8/BN6/ZQOZ for the-4__Asseesment;:;ee,rf 20924' 2883; praying ts formuiate the's_Li"r:»_staetza§ q:e.:ues:id'eé"'<;:f "Few stated therein; aEEew the appeaf"'V.e%*r:i set'~asié:3'e the erder gassed by the ETAT, Bar.':gaier,e""in"L_'ETk3g»_N9.888';-BN8/200?, dated 2610.200? co'nflfim ijhe,.e'rd_eri_s"'«.of the Appeltate Commissioner and Asst'.C_3mm,§.é;e=aenev:*,ef,En<:eme Tax; C%r<:!e-11{2), Baréeaiere. = ' " -
The :TA?.1':e£f:mg 5:: fg&"'hé'a:_i'ng:":hVas eay; KUMAR 3,, defivered the"fe'E%.ew%-::§:'~-._---A___ » . . ' .
This V_e§;:s§3%ee'§..Vi_.s" Revenue against the order p8SS€fi'-vbfg' téiiee"%":<E.i::.::'§'eE. ' The questéee Ehet arises fer "'::eé:je'§{%e:i:%':§e'::..AEr: thiémeeeeai is wheihei the Tribueefi was eeVV%':<'_eice' teat when eemeuting the sfeiéef under 3J5€§E--§,£§.,'a§E v_:~$~'§g'..-e[§ the Eeeeeze Tex fictg 33%: the emcee: ef "a:emmei%§_:'etiee exeeesee/freight? eweuiencef _"ie%e.;":e;*ere:mieetiee exeeesee eee exeeeeee éeeurred in foreign Currency ehouid ee exeéuded frem thev. ¢ie :ea_i éumover fer the seme are redeceé frem export _ti:"%"§:'€§:$e.f;' _ 2' This eeestéen haé C<3n*},e gee{#3r'-ees::e:%}§é-:*ie':'e;=-i:§ew;:1T.' before this Cam: in the case.
INCQME TAX vs. "E1i'{'§A ELXSI ETA' .r_xfi::%.e;'.é{§éV§' and other eermectee Cases 2011.
After referring to referring to various expen:~;e:::.£§§-- Jcemputmg the consideratioéifl expert turnsazezg, the exilenses """ A' é%"':f"e"E/<;;'iV"§1i:;. teiecemmunicatien <:hargesV, *_g>z4' to the deéévery 0? the ertieéee er ;C'?1«5f£gvSC:"f e;f;é%';«;:>~:::ter seftwaye outsiée Znééaf er .--.A'e><9e'f€:;e$__LA'2§ 'ferry Affzesmevd in fereége exehenge in preazifiing V__§§3'e"i*:ee%2-vr3§'::ai'«.eevr:;iCe eeteiee indie ehezfie met ee iaeieeeé. f':2e" ~§V:s:éT§e;§_e:f:':'~T.,':3eeged by the Trfimzeeé £3 ée eeesenenee V . ze§:%1".%;'%:e"-évgetweeeiaged by fies Ceurt. Teerefereg we fie net " .s'e--e.ee__:23z Eizerét ée iézés eeeeeie in fgveur The substantial questéan of iaw is angwereci ' ' of the assessee 332:: against the Revenue. The agpeai is dismissed.
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