-1- ITA No.591/2016 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 24TH DAY OF OCTOBER 2017 PRESENT HON BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE AND HON BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.591/2016 BETWEEN : 1. PR. COMMISSIONER OF INCOME TAX-5, BMTC COMPLEX KORMANGALA, BANGALORE 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(5) BANGALORE ...APPELLANTS (BY SRI E.I.SANMATHI, ADVOCATE) AND : M/S. NTT DATA GLOBAL DELIVERY SERVICES LTD. (FORMERLY KNOWN AS KEANE INTERNATIONAL (INDIA) PVT. LTD.) NO.17, SOUTH END ROAD BASAVANAGUDI BANGALORE 560 004 ...RESPONDENT (BY SRI S.SHARATH, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO DECIDE FOREGOING QUESTIONS OF LAW AND TO SET ASIDE ORDER DATED 06.04.2016 IN IT(TP)A NO.1496/BANG/2013 FOR ASSESSMENT YEAR 2005-2006 PASSED BY ITAT BENCH, BENGALURU. -2- ITA No.591/2016 THIS INCOME TAX APPEAL COMING ON FOR ORDERS, THIS DAY, ACTING CHIEF JUSTICE DELIVERED FOLLOWING: JUDGMENT Ag.CJ (Oral): 1. Heard. In interest of justice, delay of 16 days in filing appeal is condoned. I.A.No.2/2016 is allowed accordingly. 2. Learned counsel appearing for appellants fairly submits that question nos.3 to 5 do not arise for consideration and question nos.1 & 2 raised in this appeal are answered against appellants by this Court in CIT v. Caritor (India) P. Ltd. ([2014] 369 ITR 463 (Karn)) and CIT v. Tata Elxsi Ltd. ([2012] 349 ITR 98 (Karn)). appeal is accordingly dismissed. This order will not come in way of appellants to prosecute ITA No.590/2016. Appeal dismissed. Sd/- ACTING CHIEF JUSTICE Sd/- JUDGE hkh. Pr. Commissioner of Income-tax-5, Bangalore/ Deputy Commissioner of Income-tax, Circle-11(5), Bangalore v. NTT Data Global Delivery Services Ltd. (Formerly Known as Keane International (India) Pvt. Ltd.)