TCA No.156 of 2025 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 TCA No.156 of 2025 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 https://www.mhc.tn.gov.in/judis TCA No.156 of 2025 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 2025 (Commission e r of I ncome Tax vs. M/s.Wat a nm a l Boolch a nd Comp https://www.mhc.tn.gov.in/judis TCA No.156 of 2025 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 Neutral Citation : Yes/No tar https://www.mhc.tn.gov.in/judis TCA No.156 of 2025 To 1.The Commissioner Of Income Tax International Taxation Circle 2(2), Chennai 034 2.The Income Tax Appellate Tribunal “D” Bench, Chennai https://www.mhc.tn.gov.in/judis TCA No.156 of 2025 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN , J. (tar) TCA No.156 of 2025 14.08.2025 https://www.mhc.tn.gov.in/judis