INFOSYS TECHNOLOGIES LTD. PRINCIPAL vs THE COMMISSIONER OF INCOME TAX — C.A. No. 9834 - 9837/2013

Case Summary: Infosys Technologies Ltd. v. Commissioner of Income Tax Outcome: The Supreme Court set aside the High Court of Karnataka's judgment and remanded the case for reconsideration. The Court found that the High Court had relied on the Samsung Electronics precedent, which was later overruled by the Supreme Court in the Engineering Analysis Centre case, and failed to properly analyze the factual findings of the Income Tax Appellate Tribunal. Next Steps: On remand, the High Court must re-examine the legal issues and questions, allowing both parties to raise all pleas including reliance on the Engineering Analysis Centre judgment and the Revenue's contentions regarding "Royalty" classification. The parties may also rely on any order passed in a pending related Review Petition. This case analysis is maintained by casestatus.in based on publicly available court records.