-1- ITA No.414/2017 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 7TH DAY OF NOVEMBER 2017 PRESENT HON BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE AND HON BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.414/2017 BETWEEN : 1. PR. COMMISSIONER OF INCOME TAX-7 C.R.BUILDINGS, QUEENS ROAD BANGALORE-560 001 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(1) BANGALORE ...APPELLANTS (BY SRI E.I.SANMATHI, ADVOCATE) AND : M/S.TESCO HINDUSTHAN SERVICE CENTRE PVT. LTD., NO.81 & 82, EPIP AREA RESEARCH CENTRE-2 WHITEFIELD BANGALORE-560 095 ...RESPONDENT (RESPONDENT SERVED) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE APPELLATE ORDER DATED 25.01.2017 PASSED BY ITAT, 'B' BENCH, BENGALURU, IN APPEAL PROCEEDINGS -2- ITA No.414/2017 NO.IT(TP)A.NO.191/BANG/2015 FOR ASSESSMENT YEAR 2010-2011. THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, ACTING CHIEF JUSTICE DELIVERED FOLLOWING: JUDGMENT Ag.CJ (Oral): Learned counsel appearing for appellants fairly submits that question raised in this appeal is answered against appellants by this Court in CIT v. Tata Elxsi Ltd. ([2012] 349 ITR 98 (Karn)). appeal is accordingly dismissed. Appeal dismissed. Sd/- ACTING CHIEF JUSTICE Sd/- JUDGE bkv Pr. Commissioner of Income-tax-7, Bangalore/ Deputy Commissioner of Income-tax, Circle-5(1)(1) Bangalore v. Tesco Hindusthan Service Centre Pvt. Ltd