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Ita/413/2012 Of The Director Of Income-Tax v. M/S. Global E-Business Operations Pvt. Ltd

High Court 17 Dec 2015 In favour of: Unclear

Forum / Bench

High Court · karnataka_bng_old

Parties

Date of order

17 Dec 2015

Assessment year(s)

—

Outcome

Other

Case summary

In Ita/413/2012 Of The Director Of Income-Tax v. M/S. Global E-Business Operations Pvt. Ltd, the High Court (2015) decided the matter.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 260A case law →

The order — as passed by the High Court

IN THE HIGH COURT OF KARNATAKA AT BBNGALURU DATBD THIS THR 17 DAY OF DECEMBER, 20109 PRESENT THR HON'BLE MR. JUSTICK VINEBT SARAN| AND THR HON’BLE MRS. JUSTICK S.SUJATHA ITA Nos. 4134414/201 1. THE DIRECTOR OF INCOME-IJIAINTERNATIONAL TAXATION,RASHTROTHANA BHAVAN,NRUPATHUNGA ROAD, ©BANGALORE. | 2. THR DEPUTY DIRECIOR OFINCOME-TAX, |INTERNATIONAL TAXATION, |CIRCLE-I (1) INTERNATIONAL TAXATION, |RASHTROTHANA BHAVAN,NRUPATHUNGA ROAD, BANGALORE. | . APPHLLANTS > (BY SRI. K.V. ARAVIND & MS. PREETHI.J.D.-ADVs) AND M/S GLOBAL E-BUSINESS ©OPERATIONS PVT. LTD., THE 1, 2 HP TOWERS,GOLF VIEW CAMPUS,WIND TUNNEL ROAD,MURUGESHPALYA, BANGALORE.—. RESPONDENT (BY SRI. T. SURYANARAYANA FOR KING & PARTRIDGE-ADV) THESE I[TAs. ARE FILED UNDER SECTION 260A OFINCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE ORDERSPASSED BY THE ITAT, BANGALORE IN ITA NO.643 &|957/BANG/2010 DATED: 4.7.2012, ETC., | THESE ITAs. COMING ON FOR HEARING THIS DAY, |VINEET SARAN J..DELIVERED THE FOLLOWING: JUDGMENT Learned counsel for the appellants-Revenue hasplaced before us a recent Circular No.21/2015 dated|10.12.2015, issued by the Central Board of Direct taxes,wherein the monetary limit of the tax eftect for filing appealsbefore the High Court has been enhanced from Rs.10 lacs to |Rs.20 lacs. before the High Court has been enhanced from Rs.10 lacs to | In paragraph-10 of the said Circular, it has beenclarified that the same will apply retrospectively to pending|appeals also, which, if below the specified tax limits, may bewithdrawn/not pressed. 2.Learned counsel for the appellants has stated|that the tax effect in the present appeals is below the|specified limit of Rs.20 lacs. 3.Accordingly, in view of the Circular No.21/2015dated 10.12.2015, the tax effect in these appeals being less|than Rs.20 lacs, the appeals standdismissed. TTL Sd/- | JUDGE| Sd/-. JUDGE|

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