ITA No.414/2016 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 1ST DAY OF AUGUST 2017 PRESENT HONBLE MR. JUSTICE H.G.RAMESH AND HONBLE MRS. JUSTICE K.S.MUDAGAL INCOME TAX APPEAL NO.414/2016 BETWEEN : 1. PR.COMMISSIONER OF INCOME TAX, CIT (A) 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU-560 095 2. INCOME-TAX OFFICER WARD-1(1)(2) 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU-560 095 ...APPELLANTS (BY SRI ARAVIND K.V. ADVOCATE) AND : M/S.AURIGENE DISCOVERY TECHNOLOGIES (P) LTD., NO.39/40, KIADB INDL. AREA ELECTRONIC CITY PHASE II ELECTRONIC CITY HOSUR ROAD BENGALURU ...RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE APPELLATE ORDER -2- ITA No.414/2016 DATED:12.02.2016 PASSED BY ITAT B BENCH IN ITA NO.805/BANG/2015, FOR ASSESSMENT YEAR 2011-12. THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, H.G.RAMESH J., DELIVERED FOLLOWING: JUDGMENT H.G.RAMESH, J. (Oral): Learned counsel for appellants fairly submits that questions raised in this appeal are answered against appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)] and CIT v. Yokogawa India Ltd. [(2012) 341 ITR 385 (Karn)]. appeal is accordingly dismissed. Appeal dismissed. Sd/- JUDGE Sd/- JUDGE DM Pr. Commissioner of Income-tax, Bengaluru / Income-tax Officer, Ward-1(1)(2), Bengaluru v. Aurigene Discovery Technologies (P) Ltd