(A.M. Khanwilkar, Vineet Saran and Dinesh Maheshwari, JJ.)
Civil Appeal Nos. 1206-1207 of 2011, decided on February 19, 2020
Intel Technology India P. Ltd., Bangalore _______________ Appellant;
v.
Commissioner of Income Tax, International Taxation, Bangalore and Another _______________________________________ Respondent(s).
With
Civil Appeal Nos. 1208-1211 of 2011
Civil Appeal Nos. 1206-1207 of 2011 and Civil Appeal Nos. 1208-1211 of 2011
The Order of the court was delivered by
Order
1. Heard learned counsel for the parties.
2. The High Court vide impugned judgment answered the question formulated against the assessee relying on the decision in Commissioner of Income Tax v. Samsung Electronics Co. Ltd. reported in [2010] 320 ITR 209 (Karn).
3. It is not in dispute that the said decision has been considered in the subsequent decision in G.E. India Technology Centre Pvt. Ltd. v. Commissioner of Income Tax reported in [2010] 327 ITR 456 (SC), and the court held that the question of payment of royalty ought to be determined by the High Court on merits and for that reason, it relegated the parties before the High Court. The same reasons would apply to the present case, as the High Court has not answered the question of payment of royalty on merits.
4. Accordingly, we set aside the impugned judgment and order and relegate the parties before the High Court by restoring the concerned appeal to its original number, to be decided expeditiously on its own merits and in accordance with law.
5. The appeals are disposed of in the above terms.
6. Pending applications, if any, stand disposed of.
Civil Appeal No(s). 1206-1207/2011
Intel Technology India P. Ltd., Bangalore _________________ Appellant
v.
Commissioner of Income Tax, International Taxation, Bangalore & Anr ______________________________________________ Respondent(s)
WITH
C.A. No. 1208-1211/2011 (IV-A)
Date : 19-02-2020 These appeals were called on for hearing today.
(Before A.M. Khanwilkar, Vineet Saran and Dinesh Maheshwari, JJ.)
For Appellant(s) Mr. Satyen Sethi, Adv.
Mr. Arta Trana Panda, Adv.
Ms. Gargi Sethee, Adv.
Mr. Rameshwar Prasad Goyal, AOR
For Respondent(s)
Mr. Rupesh Kumar, Adv.
Mr. B.K. Satija, Adv.
Mr. Shreyash Bhardwaj, Adv.
Mrs. Anil Katiyar, Adv.
Mr. B. V. Balaram Das, AOR
UPON hearing the counsel the Court made the following
ORDER
7. The Civil Appeals are disposed of in terms of the signed order.
8. Pending applications, if any, stand disposed of.
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