Ita/183/2023 Of The Pr. Commissioner Of Income-Tax v. Global E Business Operations Pvt. Ltd

Digitally signed byLAKSHMINARAYANNLocation: High Courtof Karnataka NC: 2025:KHC:5118-DBITA No. 183 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5 DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 183 OF 2023 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX, 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU 560 095. 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU 560 095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3(1) (2), PRESENT ADDRESS DIT CIRCLE-5 (3) (2), 2 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU -560 095. …APPELLANTS (BY SRI. SUSHAL TIWARI N., ADVOCATE) AND: GLOBAL E BUSINESS OPERATIONS PVT. LTD. 2 FLOOR, KALYANI PLATINA, PHASE-II BUILDING SY NO.1,6, AND 24 OF KUNDANAHALLI VILLAGE, K R PURAM HOBLI, BENGALURU -560 066. PAN:AABCG 2843D …RESPONDENT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SEC.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.418/BANG/2016 DATED 31/01/2022 FOR ASSESSMENT YEAR 2011-2012 ANNEXURE-D AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-5(3)(2), BENGALURU. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Learned panel counsel has filed a memo seeking leave of the Court to withdraw the appeal. 2. Learned counsel for the Respondent-Assessee has no objection for grant of leave. - 3 - NC: 2025:KHC:5118-DBITA No. 183 of 2023 In view of the above, appeal is disposed offas having been withdrawn. Costs made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE AV List No.: 1 Sl No.: 3