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 parity in adjudication. The appeal was thus disposed of in terms of the earlier ruling, and no separate reasoning was provided. Costs were ordered to be easy.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
Learned counsel appearing for both the sides in all fairness submit that the subject matter of this case is substantially similar to the one in VODAFONE IDEA LTD., vs. DEPUTY DIRECTOR OF INCOME-TAX (INTERNATIONAL TAXATION), [2023] 152 taxmann.com 575 (Karnataka) disposed off by a Coordinate Bench of this Court vide order dated 14.07.2023 and therefore, the relief granted to the Appellant – Assessee therein needs to be extended to the similarly circumstanced Respondent-Assessee herein.
Ordered accordingly and the Appeal is disposed off, costs having been made easy.
