ITEM NO.45 COURT NO.2 SECTION IV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 19981/2012 (Arising out of impugned final judgment and order dated 18-10-2011 in ITA No. 172/2011 passed by High Court of Karnataka At Bengaluru) COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S COMPAQ ELECTRIC LTD. (SINCE MERGED WITH M/S STUMPP SCHUDELE SOMPAPPA P. LTD.) Respondent(s) Date : 03-01-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. Tushar Mehta, S.G. Ms. Anita Sahni, Adv. Ms. Rekha Pandey, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. R.V. Easwar, Sr. Adv. Mr. K. V. Mohan, AOR Mr. R.K. Raghavan, Adv. Mr. K.V. Balakrishnan, Adv. Mr. Rahul Kumar Sharma, Adv. Ms. Rubal Bansal, Adv. UPON hearing counsel Court made following ORDER Not only there is no tax effect, matter is also covered against petitioners as per Judgment of this Court in case of Commissioner vs. Mahindra and Mahindra Ltd. reported in (2018) 404 ITR 1(SC). This Special Leave Petition is, accordingly, dismissed. Signature Not Verified Pending applications, if any, stand disposed of. Digitally signed by SUSHIL KUMAR RAKHEJA Date: 2019.01.04 17:52:02 IST Reason: (SUSHIL KUMAR RAKHEJA) (RAJINDER KAUR) AR-CUM-PS BRANCH OFFICER Commissioner of Income-tax & Anr. v. Compaq Electric Ltd. (Since Merged with Stumpp Schudele Somappa P. Ltd.)