Ita/116/2020 Of The Commissioner Of Income Tax v. Messers Vodafone Idea Ltd

Digitally signedby RAMYA DLocation:HIGH COURTOFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 16 DAY OF JANUARY, 2023PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR|AND THE HON'BLE MR JUSTICE G BASAVARAJA|INCOME TAX APPEAL NO. 116 OF 2020BETWEEN: 1.THE COMMISSIONER OF INCOME TAXCIT (A), INTERNATIONAL TAXATION,41TH FLOOR, BMTC BUILDING,80 FEET ROAD, 6TH BLOCK,KORAMANGALA, BENGALURU - 560095. CIT (A), INTERNATIONAL TAXATION,41TH FLOOR, BMTC BUILDING,80 FEET ROAD, 6TH BLOCK,KORAMANGALA, BENGALURU - 560095. D2THE JOINT COMMISSIONER OF INCOME TAX (OSD)CIRCLE 2 (1), INTERNATIONAL TAXATION, 4TH FLOOR, BMTC BUILDING,80 FEET ROAD, 6TH BLOCK, |KORAMANGALA, BENGALURU - 560095.CIRCLE 2 (1), INTERNATIONAL TAXATION, 4TH FLOOR, BMTC BUILDING,80 FEET ROAD, 6TH BLOCK, |KORAMANGALA, BENGALURU - 560095. ..APPELLANTS (BY SRI. ARAVIND K V.,SENIOR STANDING COUNSEL) AND: 1.MESSERS VODAFONE IDEA LTD.,MARUTHI INFOTECH CENTRE,11/1 12/1 KORAMANGALAAMAR JYOTHI LAYOUT.BENGALURU - 5600/1MARUTHI INFOTECH CENTRE,11/1 12/1 KORAMANGALAAMAR JYOTHI LAYOUT.BENGALURU - 5600/1 . RESPONDENT (BY SRI. ANKUR PAI DHUNGAT, ADVOCATE) -).- THIS INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAXACT|1961,|ARISING|OUTOF.ORDER.DATEDPASSED IN IT(IT)A NO.1177/BANG/2017, FOR THE ASSESSMENT|YEAR 2014-2015, PRAYING TO 1. FORMULATE THE SUBSTANTIALQUESTIONS OF LAW STATED ABOVE. 2. ALLOW THE APPEAL ANDSET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATETRIBUNAL, BENGALURU IN IT(IT)A NO. 1177/BANG/2017 DATED28/11/2019 FOR THE ASSESSMENT YEAR 2014-2015 ANNEXURE-CCONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER ANDCONFIRM THE ORDER PASSED BY THE JOINT COMMISSIONER OF|INCOME TAX (OSD), CIRCLE-2(1), INTERNATIONAL TAXATION,BENGALURU AND ETC., 28/11/2019 | THIS APPEAL, COMING ON FOR’ HEARING, THIS’ DAYP.S.DINESH KUMAR J.,DELIVERED THE FOLLOWING: JUDGMENT Shri.Ankur Pai Dhungat, learned Advocate for the|respondent submits that the issue involved in this appeal| is covered by decision of this Court inCommissioner of.Income lax Vs.Wipro LID[a] 4ITA.No.181/2019C/wTTA.No.182/2019,TTA.No.182/2019,ITA No.184/2019 decided on 29.11.2022ITA No.184/2019 decided on 29.11.2022 2D The|SaldSUDMISSIONISnotdisputedbyShri.K.V.Aravind, learned Senior Standing Counsel for theRevenue. 3.|In view of the above, this appeal does not meritconsideration and accordingly, it isdismissed 4Questions of law are answered in favour ofassessee and against the Revenue. | No costs. ~ Sd/-.JUDGE| Sd/-JUDGE| BH.