IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 22 ND DAY OF JANUARY 2020 PRESENT HONBLE MR. JUSTICE ALOK ARADHE AND HONBLE MR. JUSTICE RAVI V. HOSMANI ITA No.141/2015 BETWEEN: 1. Commissioner of Income-tax, Attavara, Mangalore. 2. Deputy Commissioner of Income Tax, Circle 2(1), Mangalore APPELLANTS (BY SRI. E.I SANMATHI, ADVOCATE) AND: M/s Corporation Bank, Head Office, P.B. No.88, Mangaladevi Temple Road, Pandeshwar, Mangalore 575001 Pan: AAACC7245E RESPONDENT (BY SRI. BALARAM R RAO, ADVOCATE) 2 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 31.10.2014 PASSED IN ITA NO.815/BANG/2011,FOR ASSESSMENT YEAR 2008-2009. THIS APPEAL COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT Sri. E. I. Sanmathi, learned counsel for revenue. Sri. Balaram R Rao, learned Counsel for respondent. This appeal, under Section 260-A of Income Tax Act, 1961 (hereinafter referred to as Act for short) has been filed by revenue which was admitted by Bench of this Court vide order dated 16.11.2015 on following substantial question of law: Whether on facts and circumstances of case, Hon ble Tribunal was right in law in deleting addition representing expenditure relating to earning of exempt income ignoring provisions of Section 14A(1) of Act r.w. Rule 8D? 3 2. It is common ground that aforesaid substantial question of law is answered by us vide judgment dated 17.01.2020 passed in ITA No.97/2010. Accordingly, aforesaid substantial question of law is answered in terms of judgment dated 17.01.2020 passed in ITA No.97/2010. appeal is disposed of. Sd/- JUDGE Sd/- JUDGE Psg CIT, Mangalore / DCIT, Circle-2(1), Mangalore v. Corporation Bank