The Commissioner Of Income Tax,International Taxation,Chennai-600 034 v. Laserwords Us Inc

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.06.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.116 of 2025and C.M.P.Nos.14337 and 14339 of 2025 The Commissioner of Income Tax,International Taxation,Chennai-600 034. .. Appellant Vs. Laserwords US Inc.,C/o. SPI Technologies India Pvt. Ltd,Gothi Industrial Estate,RS No.415 and 416Vazhuduvur Road,Kurumbapet Revenue Village,Puducherry-605 009PAN: AABCL8781F .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal, “D” Bench, Chennai, dated 22.12.2023 passed in I.T.(TP)A No.40/Chny/2023. ____________ Page 1 of 4 For Appellant: For Respondent: Mr.Karthik Ranganathan Mr.N.V.Balaji JUDGMENT(Delivered by the Hon'ble Chief Justice) After we heard Shri Ranganathan, it became evident that the subject-matter of the appeal will be covered by an order passed by this court on 10.6.2025 in T.C.A.No.46 of 2025 in the case of the same assessee for the assessment year 2015-2016. The case at hand pertains to the assessment year 2014-2015. 2. Therefore, for the same reasons as mentioned in T.C.A.No.46 of 2025, this appeal also is dismissed. There shall be no order as to costs. Consequently, interim applications stand closed. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 24.06.2025 Index : Yes/NoNeutral Citation:Yes/No ____________Page 2 of 4 To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. Chennai Benches, Chennai. 2. The Income Tax Officer (OSD) & Secretary (DRP-1) Bengaluru. Bengaluru. 3. The Deputy Commissioner of Income Tax, International Taxation Circle-1(2), Chennai-600 006. ____________ Page 3 of 4 ____________ Page 4 of 4 TCA No.116 of 2025 THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J. (sasi) TCA No.116 of 2025 24.06.2025