Order v. Hcltechnologies Ltd., (2018) 93 Taxmann.com 33 (Sc

IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 20 DAY OF NOVEMBER, 2018 BEFORE. THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR.JUSTICE K.NATARAJAN |INCOME TAX APPEAL NO./704 OF 270 BETWEEN: 1.PRINCIPAL COMMISSIONER OF INCOME TAX-4, BMTC COMPLEX, —KORAMANGALA,BENGALURU.KORAMANGALA,BENGALURU. 2.ASSISTANT COMMISSIONER OF |INCOME TAX, CIRCLE-12(1),INCOME TAX, CIRCLE-12(1), BENGALURU. ... APPELLANTS (BY SRI E.I.SANMATHI, ADVOCATE) AND= M/S MICROCHIP TECHNOLOGY(INDIA) PRIVATE LIMITED,NO.149-B, EPIP, 1STS PHASE,INDUSTRIAL AREA, WHITEFIELD,BENGALURU, PAN: AABCM 9868]. ~.. RESPONDENT| THIS INCOMETAXAPPEAL|ISFILEDUNDER|SECTION 260-A OF THE INCOME-TAX ACT, 1961 ARISING|OUT OF ORDER DATED O8.03.201/7 PASSED IN MPNO.3/BANG/2011 IN IT(TP) A NO.1247/BANG/2011, FORTHE ASSESSMENT YEAR 2007-2008, PRAYING THIS)HON'BLE COURT TO; DECIDE THE FOREGOING QUESTION.OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS.MAY BE FORUMLATED BY THE HON BLE COURT AS|DEEMED FIT AND SET ASIDE THE APPELLATE ORDER|DATED08.03.2701 PASSEDBY|THEINCOMETAXAPPELLATETRIBUNAL,"B’BENCH, BENGALURU, AS|SOUGHT FOR, IN THE RESPONDENT-ASSESSEE'S CASE, IN|APPEAL PROCEEDINGS IN MP NO.3/BANG/2011 IN IT(TP).A NO.1247/BANG/2011 FOR ASSESSMENT YEAR 200/72008 AND GRANT SUCH OTHER RELIEF AS DEEMED FIT,IN THE INTEREST OF JUSTICE. OK OOK THIS INCOME TAX APPEAL COMING ON FOR|ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE|FOLLOWING: ORDER Tne learned counsel for the appellant submits that|the first substantial question of law that arises forconsideration in the instant appeal is covered by tne.jJuaqgment of the Honble Supreme Court in the case ofCOMMISSIONER OF INCOME TAX, CENTRAL-II] VS. HCLTECHNOLOGIES LTD., (2018) 93 TAXMANN.COM 33 (SC). and the second substantial question of law is covered bythe judgment of this Court in the case of PRINCIPAL|COMMISSIONEROF|INCOMETAX,BENGALURUVS.SOFTBRANDS INDIA (P) LTD., (2018) 94 TAXMANN.COM|426 (KARNATAKA). 2.Tne submission of the learned counsel! for tne appellant is placed on record. Tne appeal is accordingly dismissed. SD/- SD/-JUDGE |JUDGE JUDGE