-1- ITA No.338/2016 C/W ITA No.335/2016 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. 338/2016 C/W INCOME TAX APPEAL NO.335/2016 BETWEEN : 1. PR. COMMISSIONER OF INCOME-TAX CIT(A), 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BANGALORE 560 095 2. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-11(2) 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BANGALORE 560 095 ...APPELLANTS (COMMON) (BY SRI K.V.ARAVIND, ADVOCATE) AND : M/S CELSTREAM TECHNOLOGIES PVT. LTD. NO.29A, 2ND CROSS PHASE-I ELECTRONIC CITY BANGALORE 560 100 ...RESPONDENT (COMMON) (BY SRI T.SURYANARAYANA, ADVOCATE) INCOME TAX APPEAL NOS.338/2016 & 335/2016 ARE FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO -2- ITA No.338/2016 C/W ITA No.335/2016 FORMULATE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE ORDER DATED 16.10.2015 PASSED BY ITAT, B BENCH, BENGALURU IN ITA NOS.1344/BANG/2014 & 1345/BANG/2014 RESPECTIVELY FOR ASSESSMENT YEAR 2006-2007. THESE INCOME TAX APPEALS COMING ON FOR ADMISSION, THIS DAY, ACTING CHIEF JUSTICE DELIVERED FOLLOWING: JUDGMENT Ag.CJ (Oral): Learned Counsel appearing for appellants fairly submits that questions raised in these appeals are answered against appellants by this Court in CIT v. Tata Elxsi Ltd. [(2012) 349 ITR 98 (Karn)], CIT v. Novell Software Development (I) Pvt. Ltd. [(2013) 355 ITR 339 (Karn)] and CIT v. Yokogawa India Ltd. [(2012) 341 ITR 385 (Karn)]. appeals are accordingly dismissed. Appeals dismissed. Sd/- ACTING CHIEF JUSTICE Sd/- JUDGE KSR Pr. Commissioner of Income-tax CIT(A), Bangalore / Deputy Commissioner of Income-tax, Circle-11(2), Bangalore v. Celstream Technologies Pvt. Ltd