Ita/204/2021 Of The Commissioner Of Income Tax v. M/S Mphasis Ltd

Digitallysigned by K SRENUKAMBALocation:High Court ofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5 DAY OF DECEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T G SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 204 OF 2021 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, INTERNATIONAL TAXATION, 4 FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU - 560 095 2. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE -1(1), 4 FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU – 560 095 …APPELLANTS (BY SRI.ARAVIND K V, STANDING COUNSEL) AND: M/S.MPHASIS LTD. BAGMANE WORLD TECHNOLOGY CENTRE MARATHAHALLI OUTER RING ROAD DODDANAKHUNDI VILLAGE BENGALURU – 560 048 PAN- …RESPONDENT (BY SMT.TANMAYEE RAJKUMAR.,ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN C.O.NO.110/BANG/2018 IN ITA NO. 1693/BANG/2018 DATED 27/11/2019 FOR ASSESSMENT YEAR 2012-2013 ANNEXURE-D AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BENGALURU. THIS APPEAL, COMING ON FOR FINAL HEARING THIS DAY, P.S.DINESH KUMAR J, DELIVERED THE FOLLOWING: JUDGMENT Shri K.V.Aravind, learned Senior Standing Counsel for the Revenue submitted that the issue involved in this appeal is similar to the one in ITA No.181/2019 disposed of on 29.11.2022. 2. In view of the said submission, appeal is dismissed. The questions of law are answered in favour of the assessee and against the Revenue. No costs. Sd/- JUDGE Sd/- JUDGE AKC