Karnataka High Court
Pr. Commissioner Of vs M/S Rambus Chip Technologies (India) on 8 November, 2017
Author: P.S.Dinesh Kumar
Bench: P.S.Dinesh Kumar
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ITA No.55/2016
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 8TH DAY OF NOVEMBER 2017
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.55/2016
BETWEEN :
1. PR. COMMISSIONER OF
INCOME TAX, CENTRAL REVENUE
BUILDINGS, QUEENS ROAD
BANGALORE-560 001
2. THE DEPUTY COMMISSIONER OF
INCOME TAX, CIRCLE 12 (4)
BANGALORE ...APPELLANTS
(BY SRI E.I.SANMATHI, ADVOCATE)
AND :
M/S RAMBUS CHIP TECHNOLOGIES (INDIA)
PVT. LTD., (RAMBUS INDIA), 12TH FLOOR
TOWER C & D, IBC KNOWLEDGE PARK
4/1, BANNERGATTA ROAD
BANGALORE ...RESPONDENT
(BY SRI T.SURYANARAYANA, ADVOCATE)
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 22/07/2015 PASSED BY THE ITAT, 'B' BENCH
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ITA No.55/2016
BENGALURU IN ITA NO.61/BANG/2015 FOR THE ASSESSMENT
YEAR 2009-2010.
THIS INCOME TAX APPEAL COMING ON FOR ADMISSION,
THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE
FOLLOWING:
JUDGMENT
Ag.CJ (Oral):
Learned Counsel appearing for the appellants submits that the first and second substantial questions of law formulated in the appeal memorandum do not arise for consideration and the third question raised is answered against the appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)]. The appeal is accordingly dismissed.
Appeal dismissed.
Sd/-
ACTING CHIEF JUSTICE Sd/-
JUDGE Yn.