Ita/573/2013 Of The Commissioner Of Income-Tax v. M/S Keane India Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF NOVEMBER 27072PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND| THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASADILT.A. NO.573 OF 2013 BEITWEEN 1.THE COMMISSIONER OF INCOME-TAX. C.R. BUILDING, QUEENS ROAD| BANGALORE. 2D.THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-11(5), RASHTROTHANA BHAVANNRUPATHUNGA ROAD, BANGALORE.NRUPATHUNGA ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) AND M/S. KEANE INDIA LTD.,(ASSESSMENT IN THE CASE OF KEANEINTERNATIONAL (INDIA) PVT. LTD.,.(NOW MERGED WITH KEANE INDIA LTD.,)|BANGALORE-560030. ... RESPONDENT (BY SRI. S. SHARATH, ADV., FOR) SRI. CHYTHANYA K.K. ADV.,) THIS I.T.A. IS. FILED UNDER SECTION 260-A OFIL.T.ACT, 1961, ARISING OUT OF ORDER DATED 21-06-2015 PASSED IN ITA NO.37/BANG/2011, FOR THE ASSESSMENTYEAR 2005-06, PRAYING TO:I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAWSTATED ABOVE. I] ALLOW THE APPEAL AND SET ASIDE THE ORDERS|PASSED|BY|THE|INCOME-TAXAPPELLATETRIBUNAL,BANGALORE IN ITA NO.3/7/BANG/2011 DATED 21-06-2013ANDCONFIRMTHE|ORDER|PASSEDBYTHE|ASST.COMMISSIONEROF|INCOMETAX,CIRCLE-11(5),BANGALORE. THIS I.T.A. COMING ON FOR ORDERS, THIS DAY,|ALOK ARADHE J.,DELIVERED THE FOLLOWING: JUDGMENT Mr.K.V.Aravind, learned counsel for the revenue. Mr.Sharath Sachidanand, learned counsel for theaSSe@SSAEC 2. This appeal under Section 260-A of the IncomeTax Act, 1961 (hereinafter referred to as the Act’, forShort) has been preferred by the revenue. The subject|matter of the appeal pertains to the Assessment Year2007-08. The appeal was admitted by a Bench of this.Court vide order dated 01/04.2014 to consider thefollowing substantial questions of law: /.Whether the Tribunal on the factsand circumstances of the case and in lawwas correct in holding that, the assessees.activity of human resources services are ITenabled services, when the assessee wasonly making available the data base ofgualifiedLTpersonnelandentitled|tO.deduction u/s. 10A of the Act and recorded aperverse finding? ITWhether the Tribunal on the facts.and circumstances of tne case and in lawwas correct in holding that the assessee'sactivity of human resources services are ITenabled services, when the assessee wasonly making available the data base ofqualifiedTTpersonnelandentitled To deduction u/s. 10A of the Act and recorded aperverse finding? 3. When the matter was taken up today, learned|counsel for the assessee submits that the substantial|questions of law framed in this appeal Nave alreadybeen answered against the revenue by judgment dated|12.11.2020 passed in ITA No.544/2013. The aforesaid| submission could not be disputed by the learned counselfor the revenue. 4. For the reasons assigned by a Bench of thisCourt in judgment dated 12.11.2020 passed in ITANo.544/2013, the substantial questions of law framed in.this appeal are answered against the revenue and in.favour of tne assessee. In the result, the appeal falls and is hereby|dismissed. Sd/-JUDGE Sd/-'JUDGE RV