Karnataka High Court
The Commissioner Of Income-Tax vs M/S Dell International Services on 6 December, 2017
Author: P.S.Dinesh Kumar
Bench: P.S.Dinesh Kumar
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ITA No.845/2017
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 6TH DAY OF DECEMBER 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.845/2017
BETWEEN :
1. THE COMMISSIONER OF INCOME-TAX
CIT(A), LTU, JSS TOWERS
BSK III STAGE
BENGALURU - 560 085
2. THE JOINT COMMISSIONER OF
INCOME-TAX, LTU
JSS TOWERS, BSK III STAGE
BENGALURU - 560 085 ...APPELLANTS
(BY SRI K.V.ARAVIND & SRI DILIP, ADVOCATES)
AND :
M/S DELL INTERNATIONAL SERVICES
INDIA PVT. LTD.
(FORMERLY KNOWN AS PEROT SYSTEMS
TSI (I) PVT. LTD.)
12/1, 12/2A,13/1A, DIVYASHREE GARDENS
CHALLAGUTTA VILLAGE
VARTHUR HOBLI
BENGALURU - 560 071 ...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.845/2017
ORDER DATED 28.06.2017 PASSED BY THE ITAT, BENGALURU
IN IT(TP) A NO.636 (BANG) 2016 FOR THE ASSESSMENT YEAR
2010-2011.
THIS INCOME TAX APPEAL COMING ON FOR ADMISSION,
THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE
FOLLOWING:
JUDGMENT
Ag.CJ (Oral):
Learned counsel for the appellants fairly submits that the questions raised in this appeal are 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 LB