Intel Technology India P. Ltd. v. Commissioner of Income-tax, International Taxation, Bangalore & Anr
[Citation -2020-LL-0219-113]
| Citation | 2020-LL-0219-113 |
|---|---|
| Appellant Name | Intel Technology India P. Ltd. |
| Respondent Name | Commissioner of Income-tax, International Taxation, Bangalore & Anr. |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 19/02/2020 |
| Judgment | View Judgment |
| Keyword Tags | payment of royalty |
| Bot Summary: | The High Court vide impugned judgment answered the question formulated against the assessee relying on the decision in Commissioner of Income Tax and Anr. It is not in dispute that the said decision has been considered in the subsequent decision in G.E. India Technology Centre Pvt. Ltd. Vs. Commissioner of Income Tax and Anr. Reported in 2010 327 ITR 456, and the Signature Not Verified court held that the question of payment of royalty ought Digitally signed by DEEPAK SINGH Date: 2020.02.27 13:15:35 IST Reason: to be determined by the High Court on merits and for that reason, it relegated the parties before the High Court. 2 The same reasons would apply to the present case, as the High Court has not answered the question of payment of royalty on merits. Accordingly, we set aside the impugned judgment and order and relegate the parties before the High Court by restoring the concerned appeal to its original number, to be decided expeditiously on its own merits and in accordance with law. Mr. B. V. Balaram Das, AOR UPON hearing the counsel the Court made the following ORDER The Civil Appeals are disposed of in terms of the signed order. COURT MASTER COURT MASTER Signed order is placed on the file 4.. |