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Ita/448/2008 Of The Commissioner Of Income Tax v. Dell International Services

High Court 26 Sep 2012 In favour of: Revenue

Forum / Bench

High Court · karnataka_bng_old

Parties

Date of order

26 Sep 2012

Assessment year(s)

—

Outcome

Allowed

Case summary

In Ita/448/2008 Of The Commissioner Of Income Tax v. Dell International Services, the High Court (2012) allowed the appeal. The decision went in favour of the Revenue.

Decision: In that view of the matter, the appeals are allowed and the common order dated 16-11-2007 passed in ITA No.

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

The order — as passed by the High Court

IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 26 DAY OF SEPTEMBER 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.MANOHAR ITA No.448/2008 c/w ITA Nos.449 and 1039 of 2008ITA No.448/2008 c/w ITA No.449/2008BETWEEN : 1. THE COMMISSIONER OF INCOME TAX, C.R. BUILDINGQUEENS ROAD, BANGALORE. 2 THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE – 11(2)C.R. BUILDINGQUEENS ROAD,BANGALORE. APPELLANTS ( By Sri. K V ARAVIND, ADV.) AND :DELL INTERNATIONAL SERVICESINDIA PVT. LTD., (FORMERLY DELLCOMPUTER INDIA PVT. LTD.)NO.12/1, 12/2A-13/1DIVYASREE GREENS, KORAMANGALA INNERRING ROAD, DOMLURBANGALORE – 560 071. RESPONDENT ( By Sri K P KUMAR, Sr.Cl. FOR M/S KING & PARTRIDGE ) ITA No.1039/2008: BETWEEN : 1 THE COMMISSIONER OF INCOME TAX, C.R. BUILDINGQUEENS ROAD, BANGALORE 2 THE ASSSITANT COMMISSIONER OF INCOME TAXCIRCLE 12(5)C R BUILDINGQUEENS ROADBANGALORE APPELLANTS ( By Sri. K V ARAVIND, ADV.) AND : M/S WEP PERIPHERALS P LTDNO 40/1A, BASAPPA COMPLEX,2ND FLOOR, LAVELLE ROADBANGALORE - 560 001. RESPONDENT ( By Smt.S R ANURADHA, ADV.) ITA No.448/2008 filed u/S.260-A of I.T.Act, 1961 arising out of Order dated 16-11-2007 passed in ITA No.363/BNG/2007 by the ITAT Bangalore. This ITA No.449/2008 filed u/S.260-A of I.T.Act, 1961 arising out of Order dated 16-11-2007 passed in ITA No.362/BNG/2007 by the ITAT Bangalore. This ITA No.1039/2008 is filed u/S.260-A of I.T.Act, 1961 arising out of Order dated 6-06-2008 passed in ITA No. 1123/BNG/2007, by the ITAT Bangalore . These ITAs coming on for hearing this day, K.SREEDHAR RAO, J, delivered the following: JUDGMENT The Supreme court in the case of Rotork Controls India P. Ltd. -vs- Commissioner of Income-Tax reported [2009] 314 ITR 62 (SC) has held in para-10 that the provision for warranty could be made is permissible if the requirements stated in para-10 are fulfilled. In that view of the matter, the appeals are allowed and the common order dated 16-11-2007 passed in ITA No. 363/BNG/2007 and ITA No.362/BNG/2007 and the order dated 6-06-2008 passed in ITA No. 1123/BNG/2007, by the ITAT, Bangalore are set aside and the matters are remanded to the Tribunal for disposal in accordance with law. (Sd/-)JUDGE (Sd/-)JUDGE

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