Karnataka High Court
M/S Ntt Data Global Delivery Services ... vs The Assistant Commissioner Of Income ... on 12 November, 2020
Bench: Alok Aradhe, H T Narendra Prasad
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 12TH DAY OF NOVEMBER 2020
PRESENT
THE HON'BLE MR. JUSTICE ALOK ARADHE
AND
THE HON'BLE MR. JUSTICE H.T.NARENDRA PRASAD
I.T.A. NO.347 OF 2012
BETWEEN:
M/S. NTT DATA GLOBAL DELIVERY
SERVICES PVT. LTD.,
GLOBAL VILLAGE, TECH PARK
TOWER E, 9TH FLOOR
RVCE POST, BENGALURU-560058
(AMENDED CAUSE TITLE VIDE ORDER DTD:12.11.2020)
... APPELLANT
(BY SRI. CHYTHANYA K.K. ADV.,)
AND:
THE ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE-11(5), BENGALURU
R.P. BUILDING, NRUPATHUNGA ROAD
BENGALURU-560001.
... RESPONDENT
(BY SRI. K.V. ARAVIND, ADV.)
---
THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT,
1961 ARISING OUT OF ORDER DATED 25.05.2012 PASSED IN ITA
NO.1182/BANG/2011 FOR THE ASSESSMENT YEAR 2007-08,
PRAYING TO:
(I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW
STATED THEREIN.
(II) ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED
ORDER (TO THE EXTENT PREJUDICIAL TO THE APPELLANT) OF
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THE ITAT, BENGALURU 'A' BENCH BEARING ITA
NO.1182/BANG/2011 DATED 25-05-2012.
THIS ITA COMING ON FOR ORDERS, THIS DAY,
ALOK ARADHE J., DELIVERED THE FOLLOWING:
JUDGMENT
This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the assessee. The subject matter of the appeal pertains to the Assessment year 2007-08. The appeal was admitted by a bench of this Court vide order dated 25.02.2013 on the following substantial question of law:
(i) Whether on the facts and in the circumstances of the case, the Honourable ITAT was right in law in directing the Learned Respondent to assess the net income from 'manpower supply' as 'income from other sources' when said issue was not raised before the Honourable ITAT either by the Appellant or Respondent.
(ii) Whether on the facts and in the circumstances of the case the Honourable 3 ITAT was right in law in not adjudicating the ground relating to eligibility of income from human resources services for deduction under section 10A of the Act.
(iii) Whether on the facts and in the circumstances of the case, the Honourable ITAT was right in law in not adjudicating the ground relating to exclusion of telecommunication expenses from the export turnover while computing deduction under section 10A of the Income Tax Act 1961.
2. For the reasons assigned by us in the judgment passed today in I.T.A.No.377/2013, the substantial questions of law involved in this appeal have been rendered academic.
Accordingly, the appeal is disposed of.
Sd/-
JUDGE Sd/-
JUDGE ss