- 1 - NC: 2025:KHC:5589-DB ITA No. 447 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO.447 OF 2023 BETWEEN: 1. THE PRL. COMMISSIONER OF INCOME TAX, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGLAURU - 560 095. 2. THE ADDL/JOINT/DEPUTY ASST. COMMISSIONER OF INCOME TAX, ITO, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI. PRESENT ADDRESS DCIT, CIRCLE-3(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU – 560 095. …APPELLANTS (BY SRI. RAVI RAJ. Y. V, ADVOCATE) AND: NOVO NORDISK INDIA PVT LTD PLOT NO. 32, 47-50 EPIP AREA, WHITEFIELD, BENGALURU-560066 PAN. AAACN 7425M. …RESPONDENT (BY MISS. MAHIMA GOUD, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE) Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka - 2 - NC: 2025:KHC:5589-DB ITA No. 447 of 2023 THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 10/08/2022 PASSED IN IT(TP)A NO. 611/BANG/2021, FOR THE ASSESSMENT YEAR 2016-2017. PRAYING THIS HON’BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP)A NO. 611/BANG/2021 DATED 10/08/2022 FOR ASSESSMENT YEAR 2016-2017 ANNEXURE-D AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU AND ETC., THIS APPEAL, COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Heard Sri.Ravi Raj Y.V., learned counsel appearing for the petitioners/Revenue and Ms. Mahima Goud, learned counsel appearing on behalf of Smt. Tanmayee Rajkumar for the respondent/assessee. 2. It is submitted by the learned counsel appearing for the assessee that the subject matter of this Appeal is substantially similar to the one in COMMISSIONER OF INCOME TAX, LTU vs. BIOCON - 3 - NC: 2025:KHC:5589-DB ITA No. 447 of 2023 LTD., [2020] 121 taxmann.com 351 (Karnataka) decided by a Coordinate Bench of this Court in favour of the assessee and therefore, Appeal is liable to be dismissed. 3. Learned Panel Counsel representing the Revenue on being confronted with this decision, tried to differentiate it from the facts of the case at hand; however, we do not find any justification for such differentiation. Like cases should be treated alike, said Aristotle millennia ago. In the above circumstances, this Appeal being devoid of merits, is liable to be and accordingly dismissed, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE DR/List No.: 1 Sl No.: 12