Ita/600/2023 Of Vmware Software India Pvt Ltd v. The Deputy Commissoner Of Income -Tax

Digitally signed by MALAK NLocation: HIGH COURTOF KARNATAKA NC: 2023:KHC:41068-DBITA No. 600 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15 DAY OF NOVEMBER, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO.600 OF 2023 BETWEEN: VMWARE SOFTWARE INDIA PVT. LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 KALYANI VISTA, BLOCK 1, SURVEY NO.165/1, AND 165/17, DORAISANIPALYA, 4 PHASE, J.P.NAGAR, BENGALURU – 560 076. REPRESENTED HEREIN BY ITS DIRECTOR, DEVAKUMAR RAMAMOORTHY. …APPELLANT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT.TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. THE DEPUTY COMMISSONER OF INCOME –TAX, CIRCLE 7(1)(2), BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE – 560 085. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX-7, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE – 560 085. …RESPONDENTS (BY SRI. DILIP M., JUNIOR STANDING COUNSEL) THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 17/06/2022 - 2 - PASSED IN IT(TP)A NO.2127/BANG/2017, FOR THE ASSESSMENT YEAR 2012-13 PRAYING TO 1.FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2. ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, PRONOUNCED ON 17.06.2022 IN IT(TP)A NO.2127/BANG/2017 (ANNEXURE - N) FOR THE ASSESSMENT YEAR 2012-13, TO THE EXTENT QUESTIONED HEREIN AND ETC., THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT Learned Advocate for the appellant has filed a memo of even date seeking leave to withdraw this appeal. 2. Memo be kept in record. Leave granted. Appeal is dismissed as withdrawn in terms of the Memo. 3. In view of disposal of the appeal, pending interlocutory applications, if any, do not survive for consideration and they stand disposed of. No cost. Sd/- JUDGE DR, List No.: 1 Sl No.: 27 Sd/- JUDGE