Ita/174/2023 Of The Pr. Commissioner Of Income Tax v. M/S Sap Labs India Pvt. Ltd

Digitally signedbyMARIGANGAIAHPREMAKUMARILocation: HIGHCOURT OFKARNATAKA NC: 2024:KHC:36820-DBITA No. 174 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2 DAY OF SEPTEMBER, 2024 PRESENT THE HON'BLE MR JUSTICE S.G.PANDIT AND THE HON'BLE MR JUSTICE C.M. POONACHA INCOME TAX APPEAL NO. 174 OF 2023 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095. 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-6(1)(1), PRESENT ADDRESS ACIT, CIRCLE-6(1)(1), 2 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095. …APPELLANTS (BY SRI.RAVI RAJ Y.V., A/W SRI DILIP M., ADVS.) AND: M/S. SAP LABS INDIA PVT. LTD., NO.138, EXPORT PROMOTION INDUSTRIAL PARK, WHITEFIELD, BENGALURU-560066. PAN. AAFCS 3649P. …RESPONDENT (BY SRI. NAGESHWAR RAO D. D., ADV.) THIS APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP)A NO.437/BANG/2015 DATED 28/07/2022 FOR ASSESSMENT YEAR 2010-2011 ANNEXURE-D AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BENGALURU AND ETC. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT AND HON'BLE MR JUSTICE C.M. POONACHA ORAL JUDGMENT (PER: HON'BLE MR JUSTICE C.M. POONACHA) The present appeal is filed under Section 260-A of the Income-tax Act, challenging the order dated 28.07.2022 passed by the Income Tax Appellate Tribunal, Bangalore (for short “the Tribunal”) in ITA (TP) A 437-Bang/2015 for the assessment year 2010-11. 2. Heard submissions of learned counsel Sri.Y.V.Ravi Raj along with learned counsel Sri.M.Dilip for the appellants-Revenue and learned counsel Sri.D.D.Nageshwar Rao for respondent-assessee. 3. Learned counsel for both the parties submit that the issue that arises for consideration in the present appeal is covered by order dated 12.08.2024 passed in ITA No.527/2022 C/w. ITA No.528/2022, wherein the appeals filed by the Revenue have been dismissed at the stage of admission itself. 4. In view of the above, the present appeal is also dismissed at the stage of admission itself as being devoid of merit. SD/- (S.G.PANDIT) JUDGE SD/- (C.M. POONACHA) JUDGE MPK CT:bms List No.: 1 Sl No.: 0