The Commissioner Of Income Tax vs M/S Belgacom International Carrier ...
2024 Latest Caselaw 11593 Kant

Karnataka High Court

The Commissioner Of Income Tax vs M/S Belgacom International Carrier ... on 27 May, 2024

Author: Krishna S Dixit

Bench: Krishna S Dixit

                                              -1-
                                                     NC: 2024:KHC:17597-DB
                                                          ITA No. 8 of 2024



                        IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                             DATED THIS THE 27TH DAY OF MAY, 2024

                                           PRESENT

                           THE HON'BLE MR JUSTICE KRISHNA S DIXIT

                                             AND

                        THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

                               INCOME TAX APPEAL NO. 8 OF 2024

                   BETWEEN:

                   1.    THE COMMISSIONER OF INCOME TAX
                         INTERNATIONAL TAXATION,
                         4TH FLOOR, BMTC BUILDING,
                         80 FEET ROAD, KORMANGALA,
                         BENGALURU - 560 095.

                   2.    THE DEPUTY COMMISSIONER OF INCOME TAX
                         INTERNATIONAL TAXATION CIRCLE-2(2)
                         4TH FLOOR, BMTC BUILDING,
                         80 FEET ROAD, KORAMANGALA,
                         BENGALURU 560 095.
Digitally signed
by SHARADA                                                   ...APPELLANTS
VANI B             (BY SRI. DILIP M.,ADVOCATE AND
Location: HIGH         SRI.Y V RAVIRAJ., ADVOCATE)
COURT OF
KARNATAKA
                   AND:

                   M/S BELGACOM INTERNATIONAL CARRIER SERVICES SA.,
                   BOULEVARD DU ROI ALTER II,
                   27 1030, BRUSSELS,
                   BELGUIM 271 030
                   PAN AAJCB 5259J
                                                          ...RESPONDENT
                   (BY SRI. RAVI RAGHAVAN.,ADVOCATE)
                              -2-
                                           NC: 2024:KHC:17597-DB
                                               ITA No. 8 of 2024



      THIS ITA IS FILED UNDER SECTION 260-A OF INCOME
TAX ACT 1961, ARISING OUT OF ORDER DATED 29/08/2023
PASSED IN IT(IT)A NO. 200/BANG/2023, FOR THE
ASSESSMENT YEAR 2017-2018.PRAYING TO 1. FORMULATE
THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND
2. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED
BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU in
IT(IT)A   No.   200/Bang/2023  DATED  29.08.2023   FOR
ASSESSMENT YEAR 2017-2018 ANNEXURE A CONFIRMING
THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF
INCOME TAX, INTERNATIONAL TAXATION, CIRCLE        2(2),
BENGALURU AND ETC.,

    THIS ITA, COMING ON FOR ORDERS THIS                      DAY,
KRISHNA S DIXIT.J., DELIVERED THE FOLLOWING:

                          JUDGMENT

Learned counsel appearing for both the sides in all

fairness submit that the subject matter of this case is

substantially similar to the one in VODAFONE IDEA LTD.,

vs. DEPUTY DIRECTOR OF INCOME-TAX,

(INTERNATIONAL TAXATION), [2023] 152

taxmann.com 575 (Karnataka) disposed off by a

Coordinate Bench of this Court vide order dated

14.07.2023 and therefore, the relief granted to the

Appellant - Assessee therein needs to be extended to the

similarly circumstanced Respondent-Assessee herein.

NC: 2024:KHC:17597-DB

Ordered accordingly and the Appeal is disposed off,

costs having been made easy.

Sd/-

JUDGE

Sd/-

JUDGE

Bsv