Ita/201/2012 Of The Commissioner Of Income-Tax v. Bangalore Electricity Supply Co Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20 DAY OF MARCH, 2020 PRESENT THE HON'BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE M. NAGA PRASANNA ITA NO. 2O1 OF 20127 BETWEEN: 1.THE COMMISSIONER OF INCOME-TAX,|TDS,HMT BHAVAN,TDS,HMT BHAVAN, BELLARY ROAD,BANGALOREBANGALORE 2.THE INCOME-TAX OFFICER-TDS, WARD-16(1),HM! BHAVAN,HM! BHAVAN, BELLARY ROAD, BANGALORE APPELLANTS (BY SRI. K.V.ARAVIND, ADV.) AND" BANGALORE ELECTRICITY SUPPLY CO., LTD., CORPORATE OFFICE, IV FLOOR, K.R. CIRCLE,| BANGALORE-560 OO1. RESPONDENT| (BY SRI. A. SHANKAR, SENIOR ADV. A/W SRI.M.LAVA|ADVOCATE) THIS ITA IS FILED UNDER SECTION 2JZ60A OF THINCOME TAX ACT, 1961 PRAYING TO ALLOW THE APPEAL|AND SEI ASIDE THE ORDERS PASSED BY THE IITAT,BANGALOREINLTA]NO.530/Bang/2011DATED16/03/2012 AND CONFIRM THE ORDER OF THE APPELLATE.COMMISSIONER CONFIRMING THE ORDER PASSED BY.THE|INCOMETAXOFFICER,TDS,WARD-16(1),BANGALORE, ETC., THIS ITA COMING ON FOR HEARING, THIS DAYALOK ARADE J., DELIVERED THE FOLLOWING:-| JUDGMENT This appeal under Section 260-A of the Income TaxAct has been filed by the revenue which was admitted by.a Bench of this Court vide order dated 03.9.2012 byframing tne following the substantial questions of law: .$Whether the Tribunal was correct in holding|that the analysis and distribution(SLDC) ofelectricity by KPTCL from generation point to.the customers of tne assessee_ involvingutilizationof.sopnisticatedmachineries,involvement of technical expertise, applicationof science, services of engineers, engagement|of qualified technicians and trained, skilled.that the analysis and distribution(SLDC) ofelectricity by KPTCL from generation point to.the customers of tne assessee_ involvingutilizationof.sopnisticatedmachineries,involvement of technical expertise, applicationof science, services of engineers, engagement|of qualified technicians and trained, skilled. personnel/manpower does not amount to.technical services to attract provisions ofSection 194(J) of the Act? ..$Whether the TridDunal was correct in deletingthe interest levied under Section 201(1A) of)the Act, for non-deduction of tax at source as.required under Section 194J of the Act? 2. When the matter was taken up today, learned|Senior counsel for the respondent submitted that the.aforesaid substantial question of law involved in this)appeal have already been answered in favour of theassessee by a Division Bench of this Court vide judgment|dated 22.03.2016 passed in ITA No.438/2012 and otherconnected matters. The aforesaid contention made by tne.learned Senior Counsel for the respondent could not bedisputed by the learned counsel for the Revenue. | 3. For the reasons aforesaid judgments, tne|substantial questions of law framed in this appeal are) *+/?1514�*,*.+/7�7-1�51>1+31�*+4�.+�9*>835�89�7-1� *//1//11���+�7-1�51/327�7-1�*001*2�./�4./:.//14��� ����� ���������������������������������������������������������������������� ����������� �/,G�