Centrica India Offshore Pvt.Ltd. v. CIT

364 ITR 336High Court2014#1316 most cited

What is Centrica India Offshore Pvt.Ltd. v. CIT authority for?

Payments by an Indian company to an overseas entity for seconded employees constitute payment for services rendered, not mere reimbursement, when the Indian company lacks the power to terminate the secondee's original employment. Such payments are taxable as Fees for Technical Services and subject to TDS under Section 195.

87

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Centrica India Offshore Pvt.Ltd. v. CIT · 364 ITR 336 · Delhi High Court · seconded employees · expat employees · Fees for Technical Services · FTS · DTAA Article 12 · section 195 · reimbursement of salary · payment for services · section 40(a)(i)

Issues it is cited on

section 192(1)place of effective management section 203 section 9(1)(ii)section 44da section 44d section 9(i)(vii)section 9(i)service pe fees for included services section 192 interest under section 201(1a)

Judgments citing Centrica India Offshore Pvt.Ltd. v. CIT

PR. COMMISSIONER OF INCOME TAX vs. M/S IBM AUSTRALIA LIMITED

ITA/11/2025HC Karnataka01 Aug 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 260Section 9

…- 1 - HC-KAR NC: 2025:KHC:29878-DB ITA No. 11 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C M JOSHI INCOME TAX APPEAL NO. 11 OF 2025 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) KORMANGALA BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 1(1) KORMANGALA BANGALORE. …APPELLANTS (BY SRI SANMATHI INDRAKUMAR, ADVOCATE) AND: 1. M/S. IBM AUSTRALIA LIMITED C/O. IBM INDIA PRIVATE LI…

PR. COMMISSIONER OF INCOME TAX vs. M/S IBM AUSTRALIA LIMITED

ITA/10/2025HC Karnataka01 Aug 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 260Section 9

…- 1 - HC-KAR NC: 2025:KHC:29877-DB ITA No. 10 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C M JOSHI INCOME TAX APPEAL NO. 10 OF 2025 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) KORMANGALA, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 1(1) KORMANGALA, BANGALORE …APPELLANTS (BY SRI SANMATHI INDRAKUMAR, ADVOCATE) AND: 1. M/S. IBM AUSTRALIA LIMITED C/O. IBM INDIA PRIVATE LIMITED…

PR. COMMISSIONER OF INCOME TAX vs. M/S. IBM CORPORATION

ITA/99/2025HC Karnataka01 Aug 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 139(1)Section 148Section 260Section 9Section 9(1)(vii)

…- 1 - HC-KAR NC: 2025:KHC:29880-DB ITA No. 99 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C M JOSHI INCOME TAX APPEAL NO. 99 OF 2025 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) KORMANGALA BANGALORE 2. THE JOINT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE 1(2) KORMANGALA BANGALORE …APPELLANTS (BY SRI SANMATHI INDRAKUMAR, ADVOCATE) AND: 1. M/S. IBM CORPORATION C/O. IBM INDIA PVT. LTD.…

PR. COMMISSIONER OF INCOME TAX vs. M/S. IBM CORPORATION

ITA/22/2025HC Karnataka01 Aug 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 260Section 9Section 9(1)(vii)

…- 1 - HC-KAR NC: 2025:KHC:29881-DB ITA No. 22 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C M JOSHI INCOME TAX APPEAL NO. 22 OF 2025 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) KORAMANGALA, BANGALORE 2. THE JOINT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 1 (2) KORAMANGALA, BANGALORE …APPELLANTS (BY SRI SANMATHI INDRAKUMAR, ADVOCATE) AND: 1. M/S. IBM CORPORATION C/O IBM INDIA PVT LTD BANGALORE - 56…

PR COMMISIONER OF INCOME TAX vs. M/S. IBM UNITED KINGDOM

ITA/70/2025HC Karnataka01 Aug 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 139Section 148Section 260Section 9Section 9(1)(vii)

…- 1 - HC-KAR NC: 2025:KHC:29879-DB ITA No. 70 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C M JOSHI INCOME TAX APPEAL NO. 70 OF 2025 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) KORAMANGALA BANGALORE. 2. THE JOINT COMMISSIONER COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 1(2) KORAMANGALA BANGALORE. …APPELLANTS (BY SRI SANMATHI INDRAKUMAR, ADVOCATE) AND: 1. M/S. IBM UNITED KINGDOM C/O. IB…

PR. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) vs. M/S IBM AUSTRALIA LIMITED

ITA/12/2025HC Karnataka31 Jul 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 260Section 9Section 9(1)(vii)

…- 1 - HC-KAR NC: 2025:KHC:29569-DB ITA No. 12 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF JULY, 2025 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C M JOSHI INCOME TAX APPEAL NO. 12 OF 2025 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) KORMANGALA, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 1(1) KORMANGALA, BANGALORE. …APPELLANTS (BY SRI SANMATHI INDRAKUMAR, ADVOCATE) AND: 1. M/s. IBM AUSTRALIA LIMITED C/O. IBM INDIA PRIVATE LIMI…

TUNGSTEN AUTOMATION ENGLAND LIMITED (FORMERLY KNOWN AS TUNGSTEN NETWORK LIMITED) vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 3(1)(1), NEW DELHI

ITA/93/2025HC Delhi14 Jul 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr Deepak Chopra and Ms Priya TandonFor Respondent: Mr Sunil Agarwal, SSC with Mr Shivansh B

Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 148ASection 260A

…of Income Tax & Another12, this Court had considered a similar contention with regard to the training imparted to the Indian entity in connection with the sale of certain products referred to in the relevant agreement and the said decision as 11 (2014) 364 ITR 336. 12 (2024) 465 ITR 471. Digitally Signed By:GANGA SINGH RAWAT Signing Date:14.07.2025 18:41:49 Signature Not Verified ITA 92/2025 and ITA 93/2025 Page 47 of 49 ‘SFDC products’. This Court had rejected that the training imparted in th…

TUNGSTEN AUTOMATION ENGLAND LIMITED (FORMERLY KNOWN AS TUNGSTEN NETWORK LIMITED) vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 3(1)(1) NEW DELHI

ITA/92/2025HC Delhi14 Jul 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr Deepak Chopra and Ms Priya TandonFor Respondent: Mr Sunil Agarwal, SSC with Mr Shivansh B

Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 148ASection 260A

…of Income Tax & Another12, this Court had considered a similar contention with regard to the training imparted to the Indian entity in connection with the sale of certain products referred to in the relevant agreement and the said decision as 11 (2014) 364 ITR 336. 12 (2024) 465 ITR 471. Digitally Signed By:GANGA SINGH RAWAT Signing Date:14.07.2025 18:41:49 Signature Not Verified ITA 92/2025 and ITA 93/2025 Page 47 of 49 ‘SFDC products’. This Court had rejected that the training imparted in th…

WESTERN DIGITAL TECHNOLOGIES INC,USA vs. DEPUTY COMMISSIONER OF INCOMER TAX, INTERNATIONAL TAXATION, CIRCLE-2(1) , BENGALURU

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 344/BANG/2024[2017-18]Status: DisposedITAT Bangalore10 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri Sridhar E, CIT (DR)

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER IT(IT)A No.344/Bang/2024 Assessment Years : 2017-18 Western Digital Technologies Inc, Vs. The Dy. Commissioner of 5061, Great Oaks, Parkway, Income Tax, (International Taxation), San Jose, CA - 95119 Circle – 2(1), 3355, Michelson Drive, Suite 100 Irvine, Bengaluru. California 92612, United States of America. 56/1, First Floor, Kanakapura Road, Bangalore – 560 004. PAN – AACCW 9270 F APPELLANT RESPONDENT Assessee by : Shri Ajay Rotti, CA Revenue by : Shri Sridhar E,…

COMPAGNIE IBM FRANCE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 546/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 May 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India PAN NO: AAFCI9552H APPELLANT Vs. DCIT (International Taxation) Circle-1(2) Bangalore RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 2014-15…

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 544/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO DCIT (International Taxation) Vs. Bangalore South Circle-1(2) Bangalore 560 029 Bangalore Karnataka, India PAN NO : AAFCI9552H APPELLANT RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years…

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 543/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India PAN NO : AAFCI9552H APPELLANT Vs. DCIT (International Taxation) Circle-1(2) Bangalore RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 2014-15…

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 542/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India PAN NO : AAFCI9552H APPELLANT Vs. DCIT (International Taxation) Circle-1(2) Bangalore RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 20…

IBM AUSTRALIA LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

ITA 541/BANG/2024[2019-20]Status: DisposedITAT Bangalore20 May 2024AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India PAN NO : AAFCI9552H APPELLANT Vs. DCIT (International Taxation) Circle-1(2) Bangalore RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 2014-15…

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 499/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO DCIT (International Taxation) Vs. Bangalore South Circle-1(2) Bangalore 560 029 Bangalore Karnataka, India PAN NO : AAFCI9552H APPELLANT RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years…

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 497/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO DCIT (International Taxation) Vs. Bangalore South Circle-1(2) Bangalore 560 029 Bangalore Karnataka, India PAN NO : AAFCI9552H APPELLANT RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years…

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 496/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO DCIT (International Taxation) Vs. Bangalore South Circle-1(2) Bangalore 560 029 Bangalore Karnataka, India PAN NO : AAFCI9552H APPELLANT RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years…

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 495/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India Vs. DCIT (International Taxation) Circle-1(2) Bangalore PAN NO : AAFCI9552H APPELLANT RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 2014-15…

IBM JAPAN LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

ITA 492/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India PAN NO : AAFCI9552H APPELLANT Vs. DCIT (International Taxation) Circle-1(2) Bangalore RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 2014…

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

ITA 491/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271(1)(c)

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited Vs. DCIT (International Taxation) C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India PAN NO: AAFCI9552H APPELLANT Circle-1(2) Bangalore RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 2014-15…

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Centrica India Offshore Pvt.Ltd. v. CIT (364 ITR 336) — Cited in 87 Judgments | BharatTax