H.g.ramesh, J. (Oral)" v. Tata Elxsi Ltd. (2012)349 Itr 98 (Karn)]. The Appeal Is Accordingly Dismissed

- ITA No.340/201/7 IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 2 DAY QF AUGUST 2Q1/PRESENT| THE HON'BLE MR. JUSTICE H.G.RAMESH AND THE HON‘'BLE MRS, JUSTICE K.S.MUDAGAL INCOME TAX APPEAL NO.340/2017 BETWEEN : 1.THE PR.COMMISSIONER OF INCOME-TAX,CIT(A)|5 FLOOR, BMTC BUILDING|80 FEET ROAD, KORAMANGALABENGALURU - 560 0955 FLOOR, BMTC BUILDING|80 FEET ROAD, KORAMANGALABENGALURU - 560 095 2.THE DEPUTY COMMISSIONER OF INCOME-TAXCIRCLE-11(3), PRESENT ADDRESSCIRCLE-11(3), PRESENT ADDRESS CIRCLE-2(1)(1) 2 FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU —- 560 Q95APPELLANTS (BY SRI ARAVIND K.V, ADVOCATE)| AND = M/S EMC DATA STORAGESYSTEMS (INDIA) PVT. LTD.,BAGAMANE CONSTRUCTION PVT. LID.SEZ, OUTER RING ROAD, MAHADEVAPURA|K.R.PURAM, DODDANAKKUNDI VILLAGEBENGALURU...RESPONDENT THIS INCOME TAX APPEAL [S FILED UNDER SECTION |260-A OF I.I.ACT, 1961 PRAYING TO FORMULATE- THESUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE THE.APPELLATE ORDER DATED:21.10.2016 PASSED BY THE ITAT ‘B’] - ITA No.340/201/7 BENCH IN ITA NO.1675/BANG/2012, FOR THE ASSESSMENT|YEAR 2008-2009. THIS ITA COMING ON FOR ADMISSION, THIS” DAY,H.G.,.RAMESH , 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 tnis Court in CIT v. Tata Elxsi Ltd. |(2012)|349 ITR 98 (Karn)]|. The appeal is accordingly dismissed. Appeal dismissed, Sd/-|JUDGE| HR Sd/-|JUDGE|