The Commissioner of Income Tax, International Taxation, Rastrothana Building, Nrupathunga Road, Bangalore and The Income Tax Officer, International Taxation. Ward-19(1), Rastrothana Building, Nrupathunga Road, Bangalore vs M/s. Hewlett Packard India Software Operation Pvt. Ltd., No. 29, Cunningham Road, Bangalore - 560 052

D.V. Shylendra Kumar, J.—The appeal by the revenue against the order of the Tribunal allowing the appeal of the assesses on the aspect of the respondent''s liability in terms of the provisions of section 195 of the Income Tax Act, 1961 and consequence of non-compliance of this provision of law. While the Tribunal having allowed the appeal following its earlier decision in SAMSUNG ELECTRONICS CO. LTD. v. ITO reported in 1994 ITD 81 and in the appeal preferred by the revenue as against the decision of the Tribunal in ITA No.2808 of 2005 and connected matters, this court having taken the view that such appeals of the revenue before this court u/s 260-A of the Act can be allowed and the order of the Tribunal having been set aside to restore the orders passed by the lower authorities, Sri Aravind, learned counsel for the appellants - revenue submits that this appeal is also covered by the Judgment of this court dated 24.09.2009 rendered in ITA No.2808 of 2005 and connected matters and this position is not disputed by Smt. Vani, learned counsel for the respondent - assessee

Following the Judgment of this court dated 24.09.2009 rendered in ITA No.2808 of 2005 and connected matters, this appeal is allowed. The order of the Tribunal set aside and the questions answered in favour of the revenue and against the assessee.