Ita/91/2020 Of The Commissioner Of Income Tax v. M/S Manthan Software Services Pvt Ltd

Digitallysigned bySANDHYA SLocation: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. 91 OF 2020 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, 7 FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA 7 FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU - 560 095 2. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE -1(2), 7 FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU – 560 095 …APPELLANTS (BY SRI.ARAVIND K V, STANDING COUNSEL) AND: M/S. MANTHAN SOFTWARE SERVICES PVT. LTD. NO.40/4, LAVELLE ROAD BENGALURU – 560 001 PAN:AADCM 7750M …RESPONDENT (BY SMT.GEETHA RANI K, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961 PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN IT(IT)A NO.970/BANG/2019 DATED 28.08.2019 FOR ASSESSMENT YEAR 2014-2015 ANNEXURE-C AND CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BENGALURU AND ETC. 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 AKC Sd/- JUDGE