Dismissed

Infosys Ltd., v. the Additional Commissioner of Income-Tax

Karnataka HC20 Sept 2021ITA/279/2018

Case brief

AI extract

What is this about?

The Karnataka High Court disposed of Income Tax Appeals filed by Infosys Ltd. against Tribunal orders. The court found that the substantial questions of law were squarely covered by a Supreme Court ruling and answered them in favor of the assessee, dismissing the appeals.

What did the court decide?

Nothing else observed; appeals disposed of by answering substantial questions of law in favour of the assessee.

Infosys Ltd., Vs the Additional Commissioner of Income-Tax — Income Tax | Karnataka HC (2021)

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 20^TH DAY OF SEPTEMBER, 2021

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PRESENT

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THE HON’BLE MRS. JUSTICE S. SUJATHA

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AND

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THE HON’BLE MR. JUSTICE RAVI V. HOSMANI

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I.T.A.No.281/2018

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C/W

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I.T.A. No.279/2018

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BETWEEN:

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INFOSYS LTD., ELECTRONIC CITY, HOSUR ROAD BENGALURU-560 100 REPRESENTED BY ITS ASSOCIATE VICE PRESIDENT-TAXATION MR.P.PRAKASH PAN: AAACI4798L

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… APPELLANT

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(COMMON)

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[BY MISS MANASA ANANTHAN, ADVOCATE FOR SRI. SURYANARAYANA T., ADVOCATE (PHYSICAL HEARING)]

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AND:

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THE ADDITIONAL

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COMMISSIONER OF INCOME-TAX RANGE-11, BENGALURU. BMTC BUILDING KORAMANGALA 6^TH BLOCK BENGALURU-560 085.

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PRINCIPAL COMMISSIONER OF INCOME-TAX-1 BMTC BUILDING KORAMANGALA 6^TH BLOCK BENGALURU-560 085. … RESPONDENTS (COMMON)

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[BY SRI.ARAVIND K.V., ADVOCATE (PHYSICAL HEARING)]

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THIS INCOME TAX APPEAL NO.281/2018 IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:10.11.2017 PASSED IN IT(TP)A NO.799/BANG/2015 (ANNEXURE-C) FOR THE 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 TRIBUNAL DATED:10.11.2017 PASSED IN IT(TP)A NO.799/BANG/2015 (ANNEXURE-C), TO THE EXTENT QUESTIONED HEREIN; AND 3) PASS SUCH OTHER OR SUITABLE ORDERS AS THIS HON’BLE COURT DEEMS FIT TO PASS ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE INTERESTS OF JUSTICE AND EQUITY.

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THIS INCOME TAX APPEAL NO.279/2018 IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 10.11.2017 PASSED IN IT(TP)A NOS.102 & 233/BANG/2013, FOR THE ASSESSMENT YEAR 2005-2006, PRAYING THIS HON’BLE COURT TO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, 2) ALLOW THE APPEAL AND SET ASIDE THE COMMON ORDER OF THE TRIBUNAL DATED:10.11.2017 PASSED IN IT(TP)A NOS. 102 & 233/BANG/2013

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(ANNEXURE-C), TO THE EXTENT QUESTIONED HEREIN; AND 3) PASS SUCH OTHER OR SUITABLE ORDERS AS THIS HON’BLE COURT DEEMS FIT TO PASS ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE INTERESTS OF JUSTICE AND EQUITY.

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

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J U D G M E N T

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Learned counsel for the appellant - assessee submits that

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the substantial questions of law raised herein are squarely covered by the ruling of the Hon’ble Apex Court in the case of

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Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner of Income Tax and another reported in (2021) 432 ITR 471 (SC).

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