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Commissioner Of Income Tax (TDS) HMT Bhavan, Bangalore & Ors. Vs M/S Dell International Services India Pvt Ltd Divyashree Gardens, No.12/1,12/2a And 13/1a, Challghatta Village, Varthur Hobli, Bangalore-560 071. Pan-AABCD1741M

Case No: Income Tax Appeal No. 416 Of 2022

Date of Decision: Jan. 23, 2025

Hon'ble Judges: Krishna S Dixit, J; G Basavaraja, J

Bench: Division Bench

Advocate: Sanmathi E I, Mahima Goud

Final Decision: Dismissed

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Judgement

Krishna S Dixit, J

The subject matter of this Appeal is substantially similar to the one in ITA No.4/2020 between THE COMMISSIONER OF INCOME TAX &

ANOTHER vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT.. , LdTisDposed off by a Co-ordinate Bench of this Court vide order dated

06.02.2023. Ms. Mahima Goud, learned counsel appearing for the advocate on record for Respondent â€" Assessee submits that the co-ordinate case

related to the common order and therefore, the fate of this appeal should be the fate of that appeal which is dismissed. We agree with this.

In the above circumstances, Appeal is dismissed subject to same terms as are incorporated in the Co-ordinate Bench order.

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