IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF JULY 2017 PRESENT THE HON’BLE MR. JUSTICE H.G.RAMESH AND THE HON’BLE MRS. JUSTICE K.S.MUDAGAL INCOME TAX APPEAL NO.418/2016 BETWEEN :
1. THE PR.COMMISSIONER OF INCOME-TAX CIT (A), 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU-560 095 2. THE INCOME-TAX OFFICER WARD-1(1)(2), PRESENT ADDRESS 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU-560 095 ...APPELLANTS (BY SRI ARAVIND K.V. ADVOCATE) AND :
M/S. AT & T GLOBAL BUSINESS SERVICES INDIA PVT. LTD. BLOCK A, GROUND FLOOR SALARPURIA, SOFTZONE BELLANDUR POST BENGALURU ...RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED: 08.01.2016 PASSED IN ITA NO.1604/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009.
THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:
JUDGMENT H.G.RAMESH, J. (Oral):
Learned counsel for the appellants fairly submits that the question raised in this appeal 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/- JUDGE Sd/- JUDGE HR