(Sanjiv Khanna and J.K. Maheshwari, JJ.)
Civil Appeal No(s). 9834-9837 of 2013, decided on September 1, 2022
Infosys Technologies Ltd. ____________________________ Appellant;
v.
Commissioner of Income Tax and Another ___________ Respondent(s).
With
C.A. No. 9838-9840 of 2013
Civil Appeal No(s). 9834-9837 of 2013 and C.A. No. 9838-9840 of 2013
The Order of the court was delivered by
Order
1. The impugned judgment(s) passed by the High Court of Karnataka at Bangalore had relied on the earlier judgment of the High Court in the case of ‘Commissioner of Income Tax v. Samsung Electronics Co. Ltd.’ [(2012) 345 ITR 494], which judgment has been set aside and overruled by this Court in the decision reported as Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax [(2022) 3 SCC 321].
2. Before us, learned counsel for both parties have rightly stated that the facts, as found by the Income Tax Appellate Tribunal and the authorities have not been analyzed by the High Court.
3. In view of the aforesaid position, we set aside the impugned judgment with an order of remand to the High Court to re-examine the issue and the question of law. Parties would be entitled to raise all pleas and contentions, in accordance with law including reliance on the judgment in the case of Engineering Analysis Centre of Excellence Private Limited (supra), and the contention of the Revenue that notwithstanding the said judgment, the payments would be covered under the head ‘Royalty’ etc.
4. We are informed that the Review Petition No. 1422/2021 titled “The Commissioner of Income Tax International Taxation v. Engineering Analysis Centre of Excellence Private Limited” is pending. In case any order is passed, it will be open to the parties to rely upon the said order.
5. The appeals are disposed of in the aforesaid terms.
6. Pending application(s), if any, shall stand disposed of.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Civil Appeal No(s). 9834-9837/2013
Infosys Technologies Ltd.….Appellant(s)
v.
The Commissioner of Income Tax & Anr.….Respondent(s)
WITH
C.A. No. 9838-9840/2013 (IV-A)
Date: 01-09-2022 These appeals were called on for hearing today.
(Before Sanjiv Khanna and J.K. Maheshwari, JJ.)
UPON hearing the counsel the Court made the following
ORDER
7. The appeals are disposed of in terms of the signed order.
8. Pending application(s), if any, shall stand disposed of.
———
