ITA/187/2025 of MICROCHIP TECHNOLOGY (INDIA) PRIVATE LIMITED Vs DEPUTY COMMISSIONER OF INCOME TAX, on 4 June 2026

HC-KAR

NC: 2026:KHC:26411-DB

ITA No. 187 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 4TH DAY OF JUNE, 2026

PRESENT

THE HON'BLE MR. JUSTICE S.G.PANDIT

AND

THE HON'BLE DR. JUSTICE K.MANMADHA RAO

INCOME TAX APPEAL NO.187 OF 2025

BETWEEN:

MICROCHIP TECHNOLOGY

(INDIA)PRIVATE LIMITED

NO.149B EPIP

INDUSTRIAL AREA,

FIRST PHASE, WHITEFIELD,

BANGALORE - 560 066.

REPRESENTED HEREIN BY

ITS SENIOR MANAGER –

ACCOUNTING AND FINANCE

MR. ANANTHAPADMANABHAN PAI.

…APPELLANT

(BY SRI.MADHU H.S.,ADVOCATE FOR

SRI.TANMAYEE RAJKUMAR.,ADVOCATE)

AND:

1.

DEPUTY COMMISSIONER OF

INCOME TAX,

CIRCLE 4(1)(1),

BANGALORE,

BMTC BHAVAN,

80 FEET ROAD,

6TH BLOCK,

KORAMANGALA,

BANGALORE – 560 034.

2.

THE PRINCIPAL

COMMISSIONER OF INCOME

TAX – 4,

BMTC BHAVAN, 80 FEET ROAD,

Digitally signed

by

VIJAYALAKSHMI

B N

Location: HIGH

COURT OF

KARNATAKA

HC-KAR

NC: 2026:KHC:26411-DB

ITA No. 187 of 2025

6TH BLOCK, KORAMANGALA,

BANGALORE – 560 034.

…RESPONDENTS

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A

OF INCOME TAX ACT 1961, PRAYING TO ALLOW THE APPEAL

AND SET ASIDE THE IMPUGNED ORDER DT.16.05.2024

PASSED BY THE TRIBUNAL IN ITA NO.817/BANG/2023 FOR

THE ASSESSMENT YEAR 2018-19.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT

and

HON'BLE DR. JUSTICE K.MANMADHA RAO