ITEM NO.7 COURT NO.14 SECTION IV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 11311/2022 (Arising out of impugned final judgment and order dated 01-10-2021 in ITA No. 395/2016 passed by High Court Of Karnataka At Bengaluru) DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(2), BENGALURU Petitioner(s) VERSUS M/S SUBEX LTD. Respondent(s) (FOR ADMISSION and I.R. ) Date : 01-08-2022 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE SURYA KANT HON'BLE MR. JUSTICE ABHAY S. OKA For Petitioner(s) Mr.N Venkataraman ASG Mr. Manish Pushkarna Adv Mr. Shyam Gopal Adv Mr. Siddhanth Kohli Adv Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing counsel Court made following ORDER In view of decision of this Court in Commissioner of Income Tax vs. HCL Technologies Ltd. reported in (2018) 404 ITR 719 (SC), we do not see any valid reason to interfere with impugned order dated 01.10.2021 passed by High Court of Karnataka. special leave petition is, accordingly, dismissed. Signature Not Verified Digitally signed by NIRMALA NEGI Date: 2022.08.04 Pending application(s), if any, shall stand disposed of. 16:44:51 IST Reason: (NIRMALA NEGI) (PREETHI T.C.) COURT MASTER (SH) BRANCH OFFICER Deputy Commissioner of Income-tax, Circle-6(1)(2), Bengaluru v. Subex Ltd