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 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