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.834/2017 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-11(2), PRESENT ADDRESS ACIT, CIRCLE-3(1)(2) 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU – 560 095 ...APPELLANTS (BY SRI K.V.ARAVIND & SRI DILIP, ADVOCATES) AND :
M/S HUAWEI TECHNOLOGIES INDIA PVT. LTD. REGD. OFFICE: SY. NOS.37, 46, 45/3, 45/4 ETC., K NO .1540 KUNDALAHALLI VILLAGE BENGALURU – 560 037 ...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 31.05.2017 PASSED BY THE ITAT, BENGALURU IN IT(TP) A NO.459/BANG/2013 FOR THE ASSESSMENT YEAR 2008-2009.
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 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/-
ACTING CHIEF JUSTICE Sd/- JUDGE LB