Ernst & Young U.S. LLP v. ACIT (IT)

153 Taxmann.com 95Reported decision2023#7006 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Issues it is cited on

section 194ldsection 270a(2)(a)section 9(i)(vii)section 9(i)section 194lsection 270a(6)section 270a(2)service pesection 195(1)section 195(2)section 270a(9)section 197

Judgments citing Ernst & Young U.S. LLP v. ACIT (IT)

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

Section 271

…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

Section 271

…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

Section 271

…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

Section 271

…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…

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

ITA 489/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

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

Section 271

…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) Circle-1(2) Bangalore 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 RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 2014-15…

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

ITA 488/BANG/2024[2018-19]Status: DisposedITAT Bangalore20 May 2024AY 2018-19

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

…{ "clean_text": "IT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIN THE INCOME TAX APPELLATE TRIBUNAL\n\"A\" BENCH: BANGALORE\nBEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER\nAND\nSMT. BEENA PILLAI, JUDICIAL MEMBER\nIT(IT)A Nos.490 & 491/Bang/2024\n Assessment Years: 2013-14 & 2016-17\nIBM Canada Limited\nC/o IBM India Private Limited\n12, Subramanya Arcade,\nBannerghatta Road\nDharmaram College SO\nBangalore South\nBangalore 560 029\nKarnataka, India\nPAN NO : AAFCI9552H\nAPPELLANT\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\nRESPONDENT\nIT(IT)…

ADVICS COMPANY LTD. ,KARNATAKA vs. ACIT CIRCLE INTERNATIONAL TAXATION-1(1)(1), DELHI

In the result, appeal of the assessee is allowed

ITA 1053/DEL/2022[2017-18]Status: DisposedITAT Delhi12 Apr 2024AY 2017-18

Bench: SHRI G.S. PANNU (Vice President), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 143(3)Section 192Section 234BSection 270ASection 9(1)(vii)

…ITA No.- 1053/Del/2022 Advics Co., Ltd. INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI SHRI G.S. PANNU, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2017-18 Advics Co., Ltd., Vs. ACIT, 2-1 Showa Cho, Kariya, Circle International Taxation- Aichi, 448-8688, Japan. 1(1)(1), Delhi. PAN AAICA7015J (Appellant) (Respondent) Assessee by: Shri K.M. Gupta, Adv. Ms. Shuti Khemta, AR, Shri Anubhav Rastogi, Advocate Department by: Shri Vijay B. Vasanta, CIT-DR Shri Vivek K Upaedhayay, Sr. DR Date of Hearing: 08.12.2023, 10.04.2024 Date of 12.04.2024 pronouncement: O R D E R PER ASTHA CHANDRA…

DY CIT 11 (3)(1), MUMBAI vs. TOTAL OIL INDIA PVT LTD., MUMBAI

In the result, the appeal of the revenue is dismissed and the Cross

ITA 6997/MUM/2019[2016-17]Status: DisposedITAT Mumbai29 Dec 2023AY 2016-17

Bench: Shri Vikas Awasthy&F Shri Amarjit Singhdy. Commissioner Of Vs. Total Oil India Pvt. Ltd. Income Tax-11(3)(1) 3Rd Floor, The Leela Room No. 204, Aayakar Galleria, Bhavan, M.K.Road, Andheri (E) Marine Lines Mumbai 400 059 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace2175M Appellant .. Respondent

For Appellant: Niraj ShethFor Respondent: Ajay Kumar Sharma
Section 143(2)Section 143(3)Section 195Section 40

…P a g e | 1 ITA No.6997/Mum/2019 & C.O. 57/Mum/2021 Dy.CIT-11(3)(1) Vs. Total Oil India Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &F SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Dy. Commissioner of Vs. Total Oil India Pvt. Ltd. Income Tax-11(3)(1) 3rd Floor, The Leela Room No. 204, Aayakar Galleria, Bhavan, M.K.Road, Andheri (E) Marine Lines Mumbai 400 059 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE2175M Appellant .. Respondent C.O No.57/Mum/2021 (A.Y. 2016-17) Total Oil India Pvt. Ltd. Vs. Dy. Commissioner of 3rd Floor, The Leel…