Karnataka High Court
The Commissioner Of Income Tax vs M/S Dell International Services on 9 November, 2018
Bench: Ravi Malimath, A.S.Bellunke
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
ON THE 9TH DAY OF NOVEMBER, 2018
BEFORE
THE HON'BLE MR. JUSTICE RAVI MALIMATH
AND
THE HON'BLE MR. JUSTICE A.S.BELLUNKE
INCOME TAX APPEAL NO.234 OF 2018
BETWEEN:
1. THE COMMISSIONER OF INCOME-TAX
LTU, 7TH FLOOR
BMTC BUILDING
80 FEET ROAD
KORAMANGALA
BENGALURU - 560 095.
2. THE DEPUTY COMMISSIONER OF INCOME-TAX
LTU, 7TH FLOOR
BMTC BUILDING
80 FEET ROAD
KORAMANGALA
BENGALURU - 560 095.
... APPELLANTS
(BY SRI: ARAVIND K.V, ADVOCATE)
AND:
M/S. DELL INTERNATIONAL SERVICES
INDIA PRIVATE LIMITED
DIVYASHREE GREENS, NO.12/1
2
12/2A AND 13/1A
CHALLAGHATTA VILLAGE
VARTHUR HOBLI,
BENGALURU - 560 071
PAN: AABCD 1741M.
... RESPONDENT
THIS INCOME TAX APPEAL IS FILED UNDER
SECTION 260-A OF THE INCOME TAX ACT, 1961 ARISING
OUT OF ORDER DATED 13.10.2017 PASSED IN IT(TP)A
NO.85/BANG/2014 FOR THE ASSESSMENT YEAR 2005-
2006 PRAYING TO FORMULATE THE SUBSTANTIAL
QUESTIONS OF LAW STATED ABOVE, ALLOW THE APPEAL
AND SET ASIDE THE ORDERS PASSED BY THE INCOME
TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP) A
NO.85/BANG/2014 DATED 13.10.2017 AND CONFIRM THE
ORDER OF THE APPELLATE COMMISSIONER CONFIRMING
THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF
INCOME TAX, LTU, BENGALURU AND TO PASS SUCH
OTHER SUITABLE ORDES AS THIS HON'BLE COURT DEEMS
FIT TO GRANT IN THE FACTS AND CIRCUMSANCES OF THE
CASE AND IN THE INTEREST OF JUSTICE AND EQUITY.
*****
THIS INCOME TAX APPEAL COMING ON FOR
ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED
THE FOLLOWING:
JUDGMENT
The learned counsel for the appellants submit that the first substantial question of law that arises for consideration in the instant appeal is covered by the judgment of the Hon'ble Supreme Court in the case of 3 COMMISSIONER OF INCOME TAX, CENTRAL-III VS. HCL TECHNOLOGIES LTD., (2018) 93 TAXMANN.COM 33 (SC) and second and third substantial questions of law is covered by the judgment of this Court in the case of PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU VS. SOFTBRANDS INDIA (P) LTD., (2018) 94 TAXMANN.COM 426 (KARNATAKA). Hence, he pleads that the present appeal be dismissed.
2. The submission of the learned counsel for the appellants is placed on record.
The appeal is accordingly dismissed.
SD/- SD/-
JUDGE JUDGE
*bgn/-