Google LLC v. JCIT(OSD)/DCIT(IT)

147 Taxmann.com 428Reported decision2023#7251 most cited

What is Google LLC v. JCIT(OSD)/DCIT(IT) authority for?

Reimbursement of salary and related costs for seconded employees does not constitute Fees for Technical Services (FTS) if the services are not 'made available' to the Indian company.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2024.

Also referred to as

Google LLC v. JCIT · reimbursement of salary · secondment of employees · Fees for Technical Services · FTS · make available · India-UK DTAA

Sections most often in play

Section 143(3)Section 144C(13)Section 147Section 148Section 192Section 195Section 201(1)Section 201(1A)

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 270a(9)section 195(2)section 197

Judgments citing Google LLC v. JCIT(OSD)/DCIT(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…

Goldman Sachs International, C/O Ernst and Young LLP Mumbai vs. Joint Commissioner of Income-Tax (OSD) (International Taxation) - 1(1), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 565/BANG/2024[AY 2014-15]Status: DisposedITAT Bangalore09 May 2024

Bench: Shri George George K & Shri Waseem Ahmed

For Appellant: Shri. Hiten Thakkar, AdvocateFor Respondent: Shri. Satish Meriga, CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA Nos.564 and 565/Bang/2024 Assessment Years : 2013-14 and 2014-15 M/s. Goldman Sachs International, Vs. JCIT (OSD) C/o Ernst & Young LLP, (International Taxation) - 1(1), 14th Floor, The Ruby, 29 Senapati, Bengaluru. Bapat Marg, Dadar West, Mumbi – 400 028. PAN : AACCG 3292 M APPELLANT RESPONDENT Assessee by : Shri. Hiten Thakkar, Advocate Revenue by : Shri. Satish Meriga, CIT (DR)(ITAT), Bengaluru. Date of hearing : 08.05.2024 Date of Pronouncement : 09.05.2024 O R D…

Goldman Sachs International, C/O Ernst Young LLP, Mumbai vs. Joint Commissioner of Income-Tax (OSD) (International Taxation) - 1(1), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 564/BANG/2024[AY 2013-14]Status: DisposedITAT Bangalore09 May 2024

Bench: Shri George George K & Shri Waseem Ahmed

For Appellant: Shri. Hiten Thakkar, AdvocateFor Respondent: Shri. Satish Meriga, CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA Nos.564 and 565/Bang/2024 Assessment Years : 2013-14 and 2014-15 M/s. Goldman Sachs International, Vs. JCIT (OSD) C/o Ernst & Young LLP, (International Taxation) - 1(1), 14th Floor, The Ruby, 29 Senapati, Bengaluru. Bapat Marg, Dadar West, Mumbi – 400 028. PAN : AACCG 3292 M APPELLANT RESPONDENT Assessee by : Shri. Hiten Thakkar, Advocate Revenue by : Shri. Satish Meriga, CIT (DR)(ITAT), Bengaluru. Date of hearing : 08.05.2024 Date of Pronouncement : 09.05.2024 O R D…