The Commissioner Of Income Taxinternational Taxation Chennai - 600 034 v. Watanmal Boolchand Company Ltd

T.C.A.No.141 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.08.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICEAND THE HONOURABLE MR.JUSTICE SUNDER MOHAN T.C.A.No.141 of 2025and C.M.P.No.18423 of 2025 The Commissioner of Income TaxInternational Taxation Chennai - 600 034. Appellant Vs Watanmal Boolchand Company Ltd,C/o. CRBS and Associates LLP, Chartered Accountants, No.37, 2nd Street, Alagiri Nagar, Vadapalani, Chennai - 600 026. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 22.12.2023 in IT(TP)A.No.30/Chny/2022. ____________ Page 1 of 4 For Appellant:Ms.R.Hemalatha for Mr.Karthik Ranganathan For Respondent:Mr.T.Banusekar ORDER (Delivered by the Hon'ble Chief Justice) Ms.R.Hemalatha, learned counsel for the appellant; and Mr.T.Banusekar, learned counsel for the respondent, fairly submit that the questions of law proposed by the appellant in this appeal stand answered by this Court earlier in the case of Commissioner of Income Tax v. Sutherland Global Services Inc. [Judgment dated 10.6.2025 in T.C.A.Nos.80, 81 and 82 of 2025]. In view of the above statement, this appeal is also dismissed. There shall be no order as to costs. Consequently, interim application stands closed. (MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J) 01.08.2025 Index: Yes/NoNeutral Citation:Yes/Nosasi ____________ Page 2 of 4 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Deputy Commissioner of Income Tax International Taxation Circe 2(2) Chennai. International Taxation Circe 2(2) Chennai. ____________ Page 3 of 4 T.C.A.No.141 of 2025 ____________ Page 4 of 4 T.C.A.No.141 of 2025 THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J. (sasi) TCA No.141 of 2025 01.08.2025