Ita/167/2017 Of Pr. Commissioner Of Income Tax-4 v. M/S.menzies Aviation

IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 25[TH|]DAY OF JANUARY 2071|PRESENT| THE HON’BLE MR. JUSTICE ALOK ARADHE AND| THE HON’‘’BLE MR. JUSTICE NATARAJ RANGASW AILT.A. NO.167 OF 2017 BETWEEN: 1.|PR. COMMISSIONER OF INCOME TAX-4. BMTC COMPLEX, KORAMANGALA BANGALORE. 2 |THE DEPUTY COMMISSIONER OF INCOME TAX-III| CIRCLE-12(1), BANGALORE. _... APPELLANTS (BY MR. E.R. INDRAKUMAR, SR. COUNSEL FOR| MR. E.1. SANMATHI, ADV.,) AND" M/S. MENZIES AVIATIONBOBBA (BLORE) PVT. LTD.,PLOT NO.C-041, BANGALOREINTERNATIONAL AIRPORTDEVANAHALLI BANGALORE-560 300PAN: AAECM 6862D. (BY MR. A. SHANKAR, SR. COUNSEL FOR| MR. M. LAVA, ADV.,) .., RESPONDENT THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX|ACT 1961, ARISING OUT OF ORDER DATED 24.06.2016 PASSED IN ITA NO.22/BANG/2014 FOR THE ASSESSMENT YEAR 2010-11,PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR_SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BYTHE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE'COMMON APPELLATE ORDER DATED 24-06-2016 PASSED BY THEITAT, C BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO ITA.NO.22/BANG/2014 FOR ASSESSMENT YEAR 2010-11, AS SOUGHTFOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS.DEEMED FIT, IN THE INTEREST OF JUSTICE. THIS I.T.A. COMING ON FOR FINAL HEARING, THIS DAY, | ALOK ARADHE J.,DELIVERED THE FOLLOWING: | JUDGMENT This appeal under Section 260-A of the Income TaxAct, 1961 (nereinafter referred to as the Act, for snort) nas|been filed by the revenue. The subject matter of the appealpertains to the Assessment Year 2010-11. Tne appeal wasadmitted by a Bench of this Court vide order dated|24.01.2018 on tne following substantial questions of law: "1. Whether, on the _ facts and in_ tcircumstances of the case, the Tribunal Isjustified in law in holding that the cargo|nandling contract entered into witn BIAL by|assessee is with statutory body satisfying|condition set forth in section 80IA(4) when|BIAL is only a company wnose motive only|making profit and is only a Instrument of'State?| 2D.WhetherOf)thefactsandInthecircumstances of the case, the Tribunal Isrignt in law in holding that assessee is eligiblefor aeduction under Section 80IA(4)(ib) of tneAct even when the assessee has not satisfied|the conaitions set out in the said provision tomake such a claim as the assessee has not|entered into agreement with Government nor|is involved in development of infrastructure|activity as defined in the Act?" 2. For the reasons assigned by us in ITA No.186/2016.c/w ITA No.262/2014, the substantial questions of lawframed in this appeal are answered against the revenue andin favour of the assessee. In the result, the appeal fails and is hereby dismissed. Sd/-JUDGE Sd/-JUDGE RV