Karnataka HC Granted Relief Based on Precedent Without Fresh Adjudication

CIT International Taxation Vs Belgacom International Carrier Services SA (Karnataka High Court) The Karnataka High Court disposed of the appeal by noting that the issue involved was substantially similar to a previously decided case in Vodafone Idea Ltd. vs. Deputy Director of Income-Tax (International Taxation). Both parties agreed that the matter was covered by the earlier judgment. Accordingly, the Court extended the same relief granted in the earlier decision to the present assessee. Without undertaking a fresh examination of the merits, the Court applied the principle of consistency and p...