2021 (11) TMI 1146

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....ATHA AND THE HON'BLE MR. JUSTICE RAVI V. HOSMANI FOR THE APPELLANTS : SRI K.V.ARAVIND, ADV FOR THE RESPONDENT : SRI T. SURYANARAYANA, ADV. A/W, Ms. MANASA ANANTHAN, ADV.) JUDGMENT This appeal is filed by the revenue under section 260A of the Income Tax Act, 1961 assailing the order of the Income Tax Appellate Tribunal, "C" Bench, Bangalore ('Tribunal' for short), dated 16.10.2019 passe....

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....iness?" 2. At the outset, the learned counsel for the assessee placing reliance on the judgment of the coordinate bench of this Court passed in the case of very same assessee in ITA No.264/2017 dated 05.11.2018 would contend that the very identical substantial questions of law raised by the revenue were considered and answered by this Court. This Court, recording that the substantial questions ....

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....s. Sasken Communication Technologies Ltd., [(2014) 50 taxmann.com 134 (Karnataka)]; - 5 - 3) Commissioner of Income-tax vs. Yokogawa India Ltd., [(2017) 77 taxmann.com 41 (SC)]; 4) Commissioner of Income-tax, Central Circle vs. Motorola India Electronics (P.) Ltd., [(2014) 46 taxmann.com 167 (Karnataka)]; 5) Commissioner of Income-tax - VII, New Delhi vs. Punjab Stainles....