-1- ITA No.14/2017 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 15TH 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.14/2017 BETWEEN : 1. COMMISSIONER OF INCOME-TAX LTU, JSS TOWERS BSK III STAGE BENGALURU 560 085 2. ASST. COMMISSIONER OF INCOME-TAX LTU, JSS TOWERS BSK III STAGE BENGALURU 560 085 ...APPELLANTS (BY SRI K.V.ARAVIND, ADVOCATE) AND : M/S MINDTREE LTD. (PREVIOUSLY KNOWN AS M/S AZTEC SOFT LTD.) NOW MERGED WITH M/S MINDTREE LTD. GLOBAL VILLAGE, RVCE POST MYSORE ROAD BENGALURU 560 059 ...RESPONDENT (BY SRI SHARATH.S FOR SRI CHYTHANYA.K.K, ADVOCATES) -2- ITA No.14/2017 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE ORDER DATED 24.06.2016 PASSED BY ITAT, BENGALURU BENCH, BENGALURU IN IT(TP)A NO.1239/BANG/2011 FOR ASSESSMENT YEAR 2007-2008 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 second question of law formulated in appeal memorandum does not arise for determination and first question of law 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 KSR Commissioner of Income-tax LTU, Bengaluru / Asst. Commissioner of Income-tax LTU, Bengaluru v. Mindtree Ltd. (Previously Known as M/s Aztec Soft Ltd.)