The Commissioner Of Income Taxii vs Intergraph Consulting Pvt Ltd
2025 Latest Caselaw 5553 Tel

Telangana High Court

The Commissioner Of Income Taxii vs Intergraph Consulting Pvt Ltd on 17 September, 2025

Author: P.Sam Koshy

Bench: P.Sam Koshy

   THE HONOURABLE SRI JUSTICE P.SAM KOSHY
                             AND
         THE HONOURABLE SRI JUSTICE
           SUDDALA CHALAPATHI RAO
                 I.T.T.A.No.11 OF 2010
JUDGMENT:

(per Hon'ble Sri Justice P.Sam Koshy)

Heard Ms.J.Sunitha, learned Senior Standing Counsel for the

Income Tax Department appearing for the appellant. Perused the

record.

2. The substantial question of law in the instant appeal was

whether the assessee is entitled to the benefit of extended period of

10 consecutive years as is reflected under Sections 10A(2) &

10B(3) of the Income Tax Act, 1961?

3. During the course of hearing, it has been informed that the

subject matter was already decided against the revenue by the

Division Bench of Karnataka High Court in ITA.No.462 of 2006,

decided on 12.10.2011. The said order was subsequently put to

challenge before the Hon'ble Supreme Court and where the

Hon'ble Supreme Court has also refused to interfere with the

findings given by the Division Bench of the Karnataka High Court.

4. In view of the same, the question of law raised in the instant

appeal also stands answered against the revenue in the light of the

decision of the Division Bench of the Karnataka High Court in

ITA.No.462 of 2007, decided on12.11.2011. The appeal fails and

the question of law decided in favour of the assessee against the

revenue.

5. Accordingly, the appeal is dismissed. No order as to costs.

Miscellaneous applications pending, if any, shall stand

closed.

_________________ P.SAM KOSHY, J

_________________________________ SUDDALA CHALAPATHI RAO, J 17.09.2025 AQS