Karnataka HC to hear ITA under Section 260-A of Income Tax Act 1961 regarding transfer pricing adjustment

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Published 30 October 2026

Case: The Commissioner Of Income Tax vs M/S. Logica Private Ltd
Court: High Court of Karnataka
Decided: 28 October 2026
Statutes: Income Tax Act, 1961 — s.260-A
Source: Indian Kanoon (Karnataka HC)

Bottom Line Up Front (BLUF)

In The Commissioner Of Income Tax vs M/S. Logica Private Ltd, the Karnataka High Court on 2026-10-28 will hear an Income Tax Appeal (ITA) filed under Section 260-A of the Income Tax Act, 1961. The appeal seeks to set aside an order of the Income-Tax Appellate Tribunal, Bangalore, and confirm the transfer pricing adjustment made by the Transfer Pricing Officer.

Ratio Decidendi · Legal Principle Established

The excerpt does not contain the court's reasoning or a legal principle laid down, as it describes the filing of an appeal.

Practice & Procedural Impact for Advocates

Advocates should note that appeals concerning transfer pricing adjustments are heard under Section 260-A of the Income Tax Act, 1961. Litigants should be prepared for the High Court to review orders from the Income-Tax Appellate Tribunal and Dispute Resolution Panel.

Key Legal Takeaways

1The case involves an Income Tax Appeal (ITA) filed under Section 260-A of the Income Tax Act, 1961.
2The appeal challenges an order from the Income-Tax Appellate Tribunal, Bangalore.
3The core issue is a transfer pricing adjustment confirmed by the Dispute Resolution Panel and Transfer Pricing Officer.

The Legal Issue This case, titled The Commissioner Of Income Tax vs M/S. Logica Private Ltd, is an Income Tax Appeal (ITA) filed under Section 260-A of the Income Tax Act, 1961. The appellant seeks to challenge an order passed by the Income-Tax Appellate Tribunal, Bangalore, in ITA No.1129/Bang/2011, dated 28/02/2013. The primary legal issue revolves around a transfer pricing adjustment made by the Transfer Pricing Officer, which was subsequently confirmed by the Dispute Resolution Panel and formed the basis of the assessment order passed by the Assistant Commissioner of Income Tax, Circle 11(5), Bangalore.

Court's Reasoning The provided excerpt details the filing of the appeal and its objectives but does not contain the court's reasoning or any decision. The Karnataka High Court is yet to hear the merits of the appeal. The appeal aims to have the High Court set aside the Tribunal's order and uphold the original transfer pricing adjustment.

What Follows The Karnataka High Court will proceed to hear the arguments in this ITA. The outcome will determine whether the order of the Income-Tax Appellate Tribunal, Bangalore, is set aside and if the transfer pricing adjustment confirmed by the Dispute Resolution Panel and the Transfer Pricing Officer is upheld.