T.C.A.No.140 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.08.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN T.C.A.No.140 of 2025 and C.M.P.No.18384 of 2025 The Commissioner of Income Tax International Taxation Chennai - 600 034. Appellant Vs Watanmal Boolchand Company Ltd, C/o. CRBS and Associates LLP, Chartered Accountants, No.37, 2nd Street, Alagiri Nagar, Vadapalani, Chennai - 600 026. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 22.12.2023 in IT(TP)A.No.34/Chny/2022. ____________ https://www.mhc.tn.gov.in/judis T.C.A.No.140 of 2025 For Appellant: Ms.R.Hemalatha for Mr.Karthik Ranganathan For Respondent: Mr.T.Banusekar JUDGMENT (Delivered by the Hon'ble Chief Justice) Ms.R.Hemalatha, learned counsel for the appellant; and Mr.T.Banusekar, learned counsel for the respondent, fairly submit that the questions of law proposed by the appellant in this appeal stand answered by this Court earlier in the case of Commissioner of Income Tax v. Sutherland Global Services Inc. [Judgment dated 10.6.2025 in T.C.A.Nos.80, 81 and 82 of 2025]. In view of the above statement, this appeal is also dismissed. There shall be no order as to costs. Consequently, interim application stands closed. (MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J) 01.08.2025 Index : Yes/No Neutral Citation : Yes/No sasi ____________ https://www.mhc.tn.gov.in/judis T.C.A.No.140 of 2025 To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Deputy Commissioner of Income Tax International Taxation Circe 2(2) Chennai. ____________ https://www.mhc.tn.gov.in/judis T.C.A.No.140 of 2025 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. (sasi) TCA No.140 of 2025 01.08.2025 ____________ https://www.mhc.tn.gov.in/judis