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.518/2016 BETWEEN :
1. PR.COMMISSIONER OF INCOME TAX-4 BMTC COMPLEX KORAMANGALA BENGALURU 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1) BMTC COMPLEX KORAMANGALA BENGALURU ...APPELLANTS (BY SRI SANMATHI.E.I, ADVOCATE) AND :
M/S.KASEYA SOFTWARE (INDIA) P.LTD NEIL ROAD TECH PARK PLOT NO.118, ROAD NO.3 EPIP PHASE-1 WHITE FIELD, BENGALURU-66 ...RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND TO SET ASIDE THE TRIBUNAL ORDER DATED:26.02.2016 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL,‘A’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN ITA NO.796/BANG/2015 (3), FOR THE ASSESSMENT YEAR 2010- 11.
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 questions raised in this appeal are answered against the appellants by this Court in CIT v. Yokogawa India Ltd. [2012] 341 ITR 385 (Karn) and CIT v. Tata Elxsi Ltd. [2012] 349 ITR 98 (Karn). The appeal is accordingly dismissed.
Appeal dismissed.
Sd/- JUDGE Sd/- JUDGE HR