ITA No.519/2016 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.519/2016 BETWEEN : 1. PR.COMMISSIONER OF INCOME TAX-4 BMTC COMPLEX KORAMANGALA BENGALURU 2. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 4(1) 1) BMTC COMPLEX KORAMANGALA BENGALURU ...APPELLANTS (BY SRI SANMATHI.E.I. ADVOCATE) AND : M/S.KASEYA SOFTWARE (INDIA) P. LTD. NEIL ROAD TECH PARK PLOT NO.118, ROAD NO.3 EPIP PHASE-I WHITE FIELD BENGALURU-66 PAN: AADCR3905A ...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.519/2016 DATED:26.02.2016 PASSED BY ITAT IN ITA NO.797/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. Yokogawa India Ltd. [(2012)341 ITR 385 (Karn)] and CIT v. Tata Elxsi Ltd. [(2012)349 ITR 98 (Karn)]. appeal is accordingly dismissed. Appeal dismissed. Sd/- JUDGE Sd/- JUDGE DM Pr. Commissioner of Income-tax-4, Bengaluru / Deputy Commissioner of Income-tax, Circle 4(1)(1), Bengaluru v. Kaseya Software (India) P. Ltd