Case Law › High Court › Ita/944/2008 Of The Commr Of Income Tax...

Ita/944/2008 Of The Commr Of Income Tax v. M/S Sonata Information Technology Ltd

High Court 14 Aug 2012 In favour of: Revenue

Forum / Bench

High Court · karnataka_bng_old

Parties

Date of order

14 Aug 2012

Assessment year(s)

—

Outcome

Allowed

Case summary

In Ita/944/2008 Of The Commr Of Income Tax v. M/S Sonata Information Technology Ltd, the High Court (2012) allowed the appeal. The decision went in favour of the Revenue.

Decision: Accordingly, the appeal is allowed.

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 BANGALORE DATED THIS THE 14 DAY OF AUGUST 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.MANOHAR ITA No.944/2008 BETWEEN : 1 THE COMMISSIONER OF INCOME TAXINTERNATIONAL TAXATIONRASTROTHANA BUILDINGNRUPATHUNGA ROADBANGALORE.INTERNATIONAL TAXATIONRASTROTHANA BUILDINGNRUPATHUNGA ROADBANGALORE. 2 THE INCOME TAX OFFICER(INTERNATIONAL TAXATION)WARD-11 (1), RASTROTHANA BUILDING, NRUPATHUNGA ROADBANGALORE. .. APPELLANTS (By Sri K V ARAVIND, ADV.) AND : M/S SONATA INFORMATION TECHNOLOGY LTDNO.193, I FLOOR, R V ROADBASAVANAGUDIBANGALORE ...RESPONDENT (By Smt.VANI H, ADV.) This ITA is filed under Section 260A of the IT Act, praying to set aside the order dated 30.4.2008 in ITA.No.146/BANG/2008 passed by the Income Tax Appellate Tribunal, Bangalore and the order of the Commissioner of Income Tax (Appeals)-IV, Bangalore. This ITA coming on for final hearing this day, K.SREEDHAR RAO, J, delivered the following: JUDGMENT In view of the decision of the Supreme Court in the case of Commissioner of Income Tax & anr. -vs- Samsung Electronics Co. Ltd. & ors. reported in (2011) 245 CTR (Kar) 481, the questions of law are answered in favour of the revenue. Accordingly, the appeal is allowed. Sd/- JUDGE Sd/- JUDGE bkm.

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