Allowed

Autodesk Asia Pte Ltd. v. the Joint Director of

Karnataka HC8 Sept 2021ITA/278/2015

Case brief

AI extract

What is this about?

The High Court of Karnataka, in two Income Tax Appeals, disposed of the appeals by ruling that the substantial questions of law were squarely covered by the Supreme Court ruling in Engineering Analysis Centre of Excellence Private Limited. The appeals were allowed and the impugned orders set aside.

What did the court decide?

Set aside the order of the ITAT dated 06.02.2015 in ITA Nos. 1258 & 1259/BANG/2011 and dated 26.10.2012 in ITA No. 509/BANG/2011.

Autodesk Asia Pte Ltd. Vs the Joint Director of — Income Tax | Karnataka HC (2021)

¶1

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

¶2

DATED THIS THE 8^TH DAY OF SEPTEMBER, 2021

¶3

PRESENT

¶4

THE HON’BLE MRS.JUSTICE S.SUJATHA

¶5

AND

¶6

THE HON’BLE MR. JUSTICE RAVI V. HOSMANI

¶7

I.T.A.No.278/2015 C/W

¶8

I.T.A.No.90/2013

¶9

I.T.A.No.278/2015 :

¶10

BETWEEN :

¶11

AUTODESK ASIA PTE. LTD. PRESENTLY AT 3, FUSIONOPOLIS WAY, NO.10-21, SYMBIOSIS SINGAPORE - 138 633 REPRESENTED HEREIN BY ITS DIRECTOR MR. FOONG KUM WAI.

¶12

...APPELLANT

¶13

(BY SRI SURYANARAYANA T., ADV.)

¶14

AND :

¶15

1 . THE JOINT DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) - I NO.14/3, 6TH FLOOR R.P.BHAVAN, NRUPATHUNGA ROAD BANGALORE-560001.

¶16

2 . THE DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) NO.14/3, 6TH FLOOR R.P.BHAVAN, NRUPATHUNGA ROAD BANGALORE-560001. …RESPONDENTS

¶17

¶18

(BY SRI K.V.ARAVIND, ADV.)

¶19

INCOME TAX APPEAL NO. 278/2015 IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.02.2015 PASSED IN ITA NOS.1258 & 1259/BANG/2011 FOR ASSESSMENT YEAR 2008-2009 AND 2009-2010, PRAYING THIS HON'BLE COURT TO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT DATED 06.02.2015 IN ITA NOS. 1258 & 1259/BANG/2011, AND ETC.

¶20

I.T.A.No.90/2013 :

¶21

BETWEEN :

¶22

AUTODESK ASIA PTE. LTD. PRESENTLY AT 3, FUSIONOPOLIS WAY, NO.10-21, SYMBIOSIS SINGAPORE - 138 633 REPRESENTED HEREIN BY ITS DIRECTOR MR. FOONG KUM WAI.

¶23

...APPELLANT

¶24

(BY SRI SURYANARAYANA T., ADV.)

¶25

AND :

¶26

1 . THE COMMISSIONER OF INCOME TAX, C.R. BUILDING, QUEENS ROAD BANGALORE-560001.

¶27

2 . THE DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE 1(1) NO.14/3, 6TH FLOOR R.P.BHAVAN, NRUPATHUNGA ROAD BANGALORE-560001. …RESPONDENTS

¶28

(BY SRI K.V.ARAVIND, ADV.)

¶29

¶30

INCOME TAX APPEAL NO.90/2013 IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 26.10.2012 PASSED IN ITA NO.509/BANG/2011 FOR ASSESSMENT YEAR 2006-2007, PRAYING THIS HON'BLE COURT TO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT DATED 26.10.2012 IN ITA NO.509 /BANG/2011, AND ETC.

¶31

THESE APPEALS COMING ON FOR HEARING, THIS DAY, S. SUJATHA, J ., DELIVERED THE FOLLOWING:

¶32

J U D G M E N T

¶33

Learned counsel for the appellant - assessee

¶34

submits that the substantial questions of law raised herein are squarely covered by the ruling of the Hon’ble Apex Court in the case of Engineering Analysis Centre

¶35

of Excellence Private Limited vs. The Commissioner

¶36

of Income Tax and another reported in (2021) 432 ITR 471 (SC).

¶37