Ag.cj (Oral v. Tata Elxsi Ltd.({2012 349 Itr 98 (Karn)). The Appeal Is Accordinglygcismissecd

ITA No.414/2017 IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 7 DAY QF NOVEMBER 201 / 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.414/2017 BETWEEN : 1.PR. COMMISSIONER OF INCOME TAX-/7C.R.BUILDINGS, QUEENS ROADC.R.BUILDINGS, QUEENS ROAD BANGALORE-560 OQ1 2.DEPUTY COMMISSIONER|OF INCOME TAX, CIRCLE-5(1)(1) |OF INCOME TAX, CIRCLE-5(1)(1) | BANGALORE — .. APPELLANTS (BY SRI E.I.SANMATHI, ADVOCATE) AND : M/S.TESCO HINDUSTHAN SERVICECENTRE PVT. LTD.,NO.81 & 82, EPIP AREARESEARCH CENTRE-2|WHITEFLELDBANGALORE-560 095|.. RESPONDENT (RESPONDENT SERVED) THIS INCOME TAX APPEAL [IS FILED UNDER SECTION260-A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE|THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE)APPELLATE ORDER DATED 25.01.2017 PASSED BY THE ITAT, ‘B'|BENCH, BENGALURU,IN|APPEALPROCEEDINGS ITA No.414/2017 NO.IT(TP)A.NO.191/BANG/2015 FOR THE ASSESSMENT YEAR2OLO-JZOLL. THIS INCOME TAX APPEAL COMING ON FOR ADMISSION,|THIS” DAY,THE ACTING CHIEF JUSTICEDELIVERED IHEFOLLOWING: JUDGMENT Ag.CJ (Oral): Learned counsel appearing for the appellants fairlysubmits that the question raised in this appeal is answeredagainst the appellants by this Court inCIT v. Tata Elxsi Ltd.({2012| 349 ITR 98 (Karn)). The appeal is accordingly|Gcismissecd Appeal dismissed. DKV| Sd/-— ACTING CHIEF JUSTICE Sd/-JUDGE.