The Commissioner Of Income Tax vs M/S Belgacom International Carrier
2024 Latest Caselaw 11595 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:17599-DB
                                                          ITA No. 20 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. 20 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
Location: HIGH     (BY SRI. DILIP M.,ADVOCATE AND
COURT OF               SRI.Y V RAVIRAJ., ADVOCATE)
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:17599-DB
                                              ITA No. 20 of 2024



      THIS ITA FILED UNDER SECTION 260-A OF INCOME TAX
ACT 1961, ARISING OUT OF ORDER DATED 29/08/2023
PASSED     IN   IT(TP)A   NO.196/BANG/2023,    FOR THE
ASSESSMENT YEAR 2013-2014. PRAYING TO I. FORMULATE
THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND
ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY
THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU in
IT(IT)A   No.   196/Bang/2023   DATED   29.08.2023 FOR
ASSESSMENT YEAR 2013-2014 ANNEXURE-A AND CONFIRM
THE ORDER OF DRP 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:17599-DB

Ordered accordingly and the Appeal is disposed off,

costs having been made easy.

Sd/-

JUDGE

Sd/-

JUDGE

Bsv