IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 14TH DAY OF JANUARY, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE MOHAMMAD NAWAZ INCOME TAX APPEAL NO.343 OF 2018 BETWEEN:
1. PRINCIPAL COMMISSIONER OF INCOME TAX-7, BMTC COMPLEX, KORMANAGALA, BENGALURU.
2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 7(1)(1) BMTC COMPLEX, KORAMANGALA, BENGLAURU. ... APPELLANTS (BY SRI. SANMATHI E.I., ADVOCATE) AND:
M/S. TATA ELXSI LIMITED, ITBP, HOODY, WHITEFIELD, BENGALURU-560 048.
PAN:AAACT7872Q ... RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE APPELLATE ORDER DATED 03.11.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO.INCOME TAX APPEAL NO.1774/BANG/2016 FOR THE ASSESSMENT YEAR 2009-2010 AS SOUGHT FOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT.
THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY RAVI MALIMATH, J., DELIVERED THE FOLLOWING:
J U D G M E N T Learned counsel for the appellant submits that the question on law that would arise for consideration in this appeal is covered by the judgment of the Hon’ble Supreme Court in the case of COMMISSIONER OF INCOME-TAX, CENTRAL – III VS. HCL TECHNOLOGIES LIMITED, reported in [2018] 93 taxmann.com 33(SC) in favour of the assessee and against the Revenue.
2. In view of the submission made, the substantial question of law is accordingly answered in terms of the aforesaid judgment.
Accordingly, the appeal is disposed off.
Sd/- Sd/-
JUDGE JUDGE