Commissioner Of Income Tax v. Sutherland Global Services Inc.,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 14.08.2025

CORAM

THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN

1. Commissioner Of Income Tax International Taxation Circle 2(2), Chennai 034 Appellant Vs

1. Sutherland Global Services Inc., C/o. Dhruva Advisors LLP Prestige Terraces, 2nd Floor, Union St, Infantry Road, Bengaluru 560 001.

Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal D Bench, Chennai, dated 22.12.2023 in IT(TP) A No. 28/Chny/2023.

For Appellant : Mr.K.Dinesh For Mr.R Karthik For Respondent :Mr.N.V.Balaji For Respondent

JUDGMENT

(Delivered by the Hon'ble Chief Justice) Learned counsel for the appellant fairly submits that the issue raised in this appeal is no longer res integra, and an identical issue has been raised in TCA No.138 of (Commission e r of I ncome Tax vs.

M/s.Wat a nm a l Boolch a nd Comp

a ny Ltd.,). The said appeal was dismissed by a judgment dated 31.07.2025.

2. Placing on record the aforesaid submission, this appeal is also dismissed in terms of the judgment passed in TCA No.138 of 2025. There will be no order as to costs. Consequently, CMP No.19879 of 2025 is closed.

(MANINDRA MOHAN SHRIVASTAVA, CJ.) (SUNDER MOHAN, J.) 14.08.2025 Index : Yes/No : Yes/No tar

To 1.The Commissioner Of Income Tax International Taxation Circle 2(2), Chennai 034 2.The Income Tax Appellate Tribunal "D" Bench, Chennai

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN , J.

(tar) 14.08.2025