Wa/3864/2019 Of Mphasis Australia Private Limited v. Assistant Director Of Income - Tax

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 10 DAY OF DECEMBER, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH ANID THE HON'BLE MR. JUSTICE M. NAGAPRASANNA| &WRIT APPEAL No.3864 OF 2019 (TIT)CONNECTED WITHWRIT APPEAL Nos.3863, 3933, 3934, 3935 AND&3937 OF 2019 (TIT) &IN WRIT APPEAL No.3864 OF 2019 (TIT) BETWEEN: MPHASIS AUSTRALIA PRIVATE LIMITED|SHOP 5, 17-19, N.EAST PARADESUTHERLAND NSW 22737. REPRESENTED HEREIN BY ITSAUTHORIZED SIGNATORY.MR. ARIJIT GANGULY, RESIDING AT NCC URBAN,NCC ASTER PARK, BLOCK B,FLAT NO.1001,.YELAHANKA NEW TOWN,BENGALURU - 560 065. APPELLANT| (BY SMT. MANASA ANANTHAN, ADVOCATE FOR-SRI SURYANARAYANA T., ADVOCATE) ~ AND: ASSISTANT DIRECTOR OF INCOME - TAX,INTERNATIONAL TAXATION CIRCLE 1(1),BMTC DEPOT BUILDING, 80 FEET ROAD,KORAMANGALA, BENGALURU —- 560 095.(FORMERLY AT RASHTROTHANA BHAVANNO.14/3, 6 FLOOR, NRUPATHUNGAROAD, BENGALURU - 560 001) .., RESPONDENT| THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF|THE KARNATAKA HIGH COURT ACT, 1961, READ WITHRULE 27 OF THE WRIT PROCEEDINGS RULES, 1977 |PRAYING TO ALLOW THIS WRIT APEAL AND SET ASIDE|THE IMPUGNED ORDER DATED 12.09.2019 PASSED BY A.LEARNED SINGLE JUDGE OF THIS HON’BLE COURT IN!WRIT PETITION NO.18998 OF 2014 ETC.,. &IN WRIT APPEAL No.3863 OF 2019 (TIT) BETWEEN: MPHASIS CORPORATION3411, SILVERSIDE ROAD,TATNALL BUILDING, #104,WILMINGTON, DE 19810,NEW CASTLE COUNTY(FORMERLY AT NO.460, PARK AVENUE SOUTH, SUITE 1101, NEW YORK, NY 1006USA) REPRESENTED HEREIN BY.ITS AUTHORIZED SIGNATORY,MR. ARIJIT GANGULY, RESIDING AT NCC URBAN,NCC ASTER PARK, BLOCK B,FLAT NO.1001,.YELAHANKA NEW TOWN, 3 BENGALURU - 560 065. APPELLANT| (BY SMT. MANASA ANANTHAN, ADVOCATE FOR.SRI SURYANARAYANA T., ADVOCATE) AND: ASSISTANT DIRECTOR OF INCOME-TAX,INTERNATIONAL TAXATION, CIRCLE 1(1)BMTC DEPOT BUILDING, 80 FEET ROAD,KORAMANGALA, BENGALURU —- 560 095.(FORMERLY AT RASHTROTHANA BHAVAN, NO.14/3, 6 FLOOR, NRUPATHUNGA ROAD,BENGALURU - 560 OO1.). .., RESPONDENT| THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF|THE KARNATAKA HIGH COURT ACT, 1961, READ WITHRULE 27 OF THE WRIT PROCEEDINGS RULES, 1977.PRAYING TO ALLOW THIS WRIT APEAL AND SET ASIDE|THE IMPUGNED ORDER DATED 12.09.2019 PASSED BY A.LEARNED SINGLE JUDGE OF THIS HON’BLE COURT IN!WRIT PETITION NO.16995 OF 2014 EIC.,. &IN WRIT APPEAL No.3933 OF 2019 (TIT) BETWEEN: MPHASIS UK LTD.88 WOODSTREE!I LONDON,EC2V, 7 RS,UNITED KINGDOM,(FORMERLY AT 7 ST. JOHN'S HARROW, |MIDDLESEX HA 1 2 EY UNITED KINGDOM) REPRESENTED HEREIN BY.ITS AUTHORIZED SIGNATORY,MR. ARIJIT GANGULY, RESIDING AT NCC URBAN,NCC ASTER PARK, BLOCK 'B, | 4 FLAT NO.1001,.YELAHANKA NEW TOWN,BENGALURU - 560 065. .., APPELLANT (BY SMT. MANASA ANANTHAN, ADVOCATE FOR.SRI SURYANARAYANA T., ADVOCATE) AND: ASSISTANT DIRECTOR OF INCOME-TAX,INTERNATIONAL TAXATION, CIRCLE 1(1)BMTC DEPOT BUILDING, 80 FEET ROAD,KORAMANGALA, BENGALURU —- 560 095.(FORMERLY AT RASHTROTHANA BHAVAN, NO.14/3, 6 FLOOR, NRUPATHUNGA ROAD,BENGALURU - 560 OO1.). .., RESPONDENT| THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF|THE KARNATAKA HIGH COURT ACT, 1961, READ WITHRULE 27 OF THE WRIT PROCEEDINGS RULES, 1977.PRAYING TO ALLOW THIS WRIT APEAL AND SET ASIDE|THE IMPUGNED ORDER DATED 12.09.2019 PASSED BY A.LEARNED SINGLE JUDGE OF THIS HON’BLE COURT IN!WRIT PETITION NO.16996 OF 2014 EIC.,. &IN WRIT APPEAL No.3934 OF 2019 (TIT) BETWEEN: MPHASIS (SHANGAI) SOFTWARE AND.SERVICES COMPANY LTD.,B101, 7F, NO.500, EAST JINLING ROAD,HUANGPU DISTRICT, SHANGHAI,P.R.C.| (FORMERLY AT ROOM NO.23206, NO.498, GHOUSHOUJING ROAD, PUDONG 5 NEW AREA, SHANGHAT P.O.201203) REPRESENTED HEREIN BY.ITS AUTHORIZED SIGNATORY,MR. ARIJIT GANGULY, SON OF MR.AMITAVA GANGULY,AGED ABOUT 48 YEARS, RESIDING AT NCC URBAN,NCC ASTER PARK, _BLOCK B, FLAT NO.1001,YELAHANKA NEW TOWN,BENGALURU - 560 065. .., APPELLANT (BY SMT. MANASA ANANTHAN, ADVOCATE FOR.SRI SURYANARAYANA T., ADVOCATE) AND: &IN WRIT APPEAL No.3934 OF 2019 (TIT) BETWEEN: MPHASIS (SHANGAI) SOFTWARE AND.SERVICES COMPANY LTD.,B101, 7F, NO.500, EAST JINLING ROAD,HUANGPU DISTRICT, SHANGHAI,P.R.C.| (FORMERLY AT ROOM NO.23206, NO.498, GHOUSHOUJING ROAD, PUDONG 5 NEW AREA, SHANGHAT P.O.201203) REPRESENTED HEREIN BY.ITS AUTHORIZED SIGNATORY,MR. ARIJIT GANGULY, SON OF MR.AMITAVA GANGULY,AGED ABOUT 48 YEARS, RESIDING AT NCC URBAN,NCC ASTER PARK, _BLOCK B, FLAT NO.1001,YELAHANKA NEW TOWN,BENGALURU - 560 065. .., APPELLANT (BY SMT. MANASA ANANTHAN, ADVOCATE FOR.SRI SURYANARAYANA T., ADVOCATE) AND: ASSISTANT DIRECTOR OF INCOME-TAX,INTERNATIONAL TAXATION, CIRCLE 1(1)BMTC DEPOT BUILDING, 80 FEET ROAD,KORAMANGALA, BENGALURU — 560 095. (FORMERLY AT RASHTROTHANA BHAVAN, NO.14/3, 6 FLOOR, NRUPATHUNGA ROAD,BENGALURU - 560 OO1.). .., RESPONDENT| THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF|THE KARNATAKA HIGH COURT ACT, 1961, READ WITHRULE 27 OF THE WRIT PROCEEDINGS RULES, 1977.PRAYING TO ALLOW THIS WRIT APEAL AND SET ASIDE|THE IMPUGNED ORDER DATED 12.09.2019 PASSED BY A.LEARNED SINGLE JUDGE OF THIS HON’ BLE COURT INWRIT PETITION NO.16993 OF 2014 EIC.,. 6 &IN WRIT APPEAL No.3935 OF 2019 (TIT) BETWEEN:MPHASIS DEUTSCHELAND GMBH.KOBLENZER, STREET 34, POSTFACH 1221, D-56130, BAD EMS, GERMANY. REPRESENTED HEREIN BY.ITS AUTHORIZED SIGNATORY,MR. ARIJIT GANGULY, RESIDING AT NCC URBAN,NCC ASTER PARK, BLOCK B,FLAT NO.1001, YELAHANKA NEW TOWN,BENGALURU - 560 065. .., APPELLANT (BY SMT. MANASA ANANTHAN, ADVOCATE FOR.SRI SURYANARAYANA T., ADVOCATE) AND:ASSISTANT DIRECTOR OF INCOME-TAX,INTERNATIONAL TAXATION, CIRCLE 1(1)BMIC DEPOT BUILDING, 80 FEET ROAD,KORAMANGALA, BENGALURU —- 560 095.(FORMERLY AT RASHTROTHANA BHAVAN, NO.14/3, 6 FLOOR, NRUPATHUNGA ROAD,BENGALURU - 560 OO1.). .., RESPONDENT| THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF|THE KARNATAKA HIGH COURT ACT, 1961, READ WITHRULE 27 OF THE WRIT PROCEEDINGS RULES, 1977.PRAYING TO ALLOW THIS WRIT APEAL AND SET ASIDE|THE IMPUGNED ORDER DATED 12.09.2019 PASSED BY A.LEARNED SINGLE JUDGE OF THIS HON’ BLE COURT INWRIT PETITION NO.19000 OF 2014 EIC.,. T &IN WRIT APPEAL No.3937 OF 2019 (TIT) BETWEEN:MPHASIS CONSULTING LIMITED, (FORMERLY PRINCETON CONSULTINGG LIMITED).88, WOODSTREET LONDON EC2V 7 RS”UNITED KINGDOM. REPRESENTED HEREIN BY.ITS AUTHORIZED SIGNATORY,MR. ARIJIT GANGULY, SON OF LATE SRI AMITAVA GANGULY, AGED ABOUT 48 YEARS, RESIDING AT NCC URBAN,NCC ASTER PARK, BLOCK B,FLAT NO.1001, YELAHANKA NEW TOWN,BENGALURU - 560 065. APPELLANT| (BY SMT. MANASA ANANTHAN, ADVOCATE FOR.SRI SURYANARAYANA T., ADVOCATE) AND: ASSISTANT DIRECTOR OF INCOME-TAX,INTERNATIONAL TAXATION, CIRCLE 1(1)BMIC DEPOT BUILDING, 80 FEET ROAD,KORAMANGALA, BENGALURU —- 560 095. (FORMERLY AT RASHTROTHANA BHAVAN, NO.14/3, 6 FLOOR, NRUPATHUNGA ROAD,BENGALURU - 560 OO1.). .., RESPONDENT| THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF|THE KARNATAKA HIGH COURT ACT, 1961, READ WITHRULE 27 OF THE WRIT PROCEEDINGS RULES, 1977.PRAYING TO ALLOW THIS WRIT APEAL AND SET ASIDE|THE IMPUGNED ORDER DATED 12.09.2019 PASSED BY A. 8 LEARNED SINGLE JUDGE OF THIS HON’BLE COURT IN!WRIT PETITION NO.18997 OF 2014 ETC.,. THESEWRIT.APPEALSCOMINGON|FOR.ADMISSION, THIS DAY, RAVI MALIMATH J., DELIVEREDTHE FOLLOWING: JUDGMENT In view of the memos filed in all the appeals, the| appeals are dismissed as withdrawn. Sd/- JUDGE | Sd/-JUDGE. JUDGE.