IBM India (P.) Ltd. v. Income-tax Officer (TDS) LTU, Bangalore

154 ITD 497Income Tax Appellate Tribunal2015#10208 most cited

What is IBM India (P.) Ltd. v. Income-tax Officer (TDS) LTU, Bangalore authority for?

Tax is deductible at source at the time of credit to the contractor's account or payment, whichever is earlier, and section 194C(2) applies even if the sum is credited to a suspense account.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

IBM India Pvt Ltd v ITO · 154 ITD 497 · section 194C · section 194C(2) · TDS · contractor payment · provision for expenses · year-end provision · credit to suspense account

Sections most often in play

Section 194CSection 201(1)Section 201(1A)Section 40a(i)Section 40a(ia)Section 1941Section 194HSection 194J

Issues it is cited on

section 40a(i)section 192(1)section 193section 4(1)multiple year datacaptive service providersection 92c(2)disallowance under section 40(a)(ia)section 194hsection 197principal officersection 194j

Judgments citing IBM India (P.) Ltd. v. Income-tax Officer (TDS) LTU, Bangalore

Embassy Property Developments Private Limited, Bangalore vs. DCIT, Circle-1(1), Bangalore

ITA 1031/BANG/2025[2017-18]Status: DisposedITAT Bangalore23 Feb 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Ms. Nimashri K.A., A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 201Section 201(1)Section 250Section 40

…ion as to whether the above said clause available in various TDS provisions shall apply even to "Provision for expenses" created at the yearend was examined by the co-ordinate bench in the case of IBM India (P.) Ltd. v. ITO (TDS) LTU [2015] 59 taxmann.com 107/154 ITD 497 (Bang. - Trib.) in (ITA Nos. 749 to 752/Bang/2012 dated 14-5-2015) and the said question was decided as under:- "29. sec. 194C applies when payment is made to contractor. The point of time at which tax had to be deducted at source is at the time of credit to the Account of contractor or payment in cash or cheque, whoever is earlier. sub- section…

DCIT, TDS Circle, Gurgaon vs. Zte Telecom India P.Ltd, Gurgaon

In the result, all the 04 Appeals filed by the Revenue are dismissed

ITA 620/DEL/2023[2017-18]Status: DisposedITAT Delhi09 Aug 2024AY 2017-18

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Ms. Reema Grewal, CAFor Respondent: Shri Amit Katoch, Sr. DR
Section 201Section 201(1)

…against the respective parties were booked, i.e. in AY 2018- 19. 6.1.2 The payment was also made in AY 2018-19 only. 6.1.3 This issue has been dealt with by Hon'ble ITAT Bangalore in the case of IBM India (P.) Ltd vs Income-tax Officer (TDS) LTU, Bangalore (154 ITD 497). The relevant part of the judgement is produced below: "23. We have heard the submissions of the learned counsel for the Assessee and the learned DR. The learned counsel for the Assessee at the outset brought to our notice that pending disposal of the appeals, the Assessee had furnished before the A0, details regarding the actual payment of TDS…

DCIT, TDS Circle, Gurgaon vs. Zte Telecom India P.Ltd, Gurgaon

In the result, all the 04 Appeals filed by the Revenue are dismissed

ITA 619/DEL/2023[2016-17]Status: DisposedITAT Delhi09 Aug 2024AY 2016-17

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Ms. Reema Grewal, CAFor Respondent: Shri Amit Katoch, Sr. DR
Section 201Section 201(1)

…against the respective parties were booked, i.e. in AY 2018- 19. 6.1.2 The payment was also made in AY 2018-19 only. 6.1.3 This issue has been dealt with by Hon'ble ITAT Bangalore in the case of IBM India (P.) Ltd vs Income-tax Officer (TDS) LTU, Bangalore (154 ITD 497). The relevant part of the judgement is produced below: "23. We have heard the submissions of the learned counsel for the Assessee and the learned DR. The learned counsel for the Assessee at the outset brought to our notice that pending disposal of the appeals, the Assessee had furnished before the A0, details regarding the actual payment of TDS…

DCIT, TDS Circle, Gurgaon vs. Zte Telecom India Private Limited, Gurgaon

In the result, all the 04 Appeals filed by the Revenue are dismissed

ITA 618/DEL/2023[2015-16]Status: DisposedITAT Delhi09 Aug 2024AY 2015-16

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Ms. Reema Grewal, CAFor Respondent: Shri Amit Katoch, Sr. DR
Section 201Section 201(1)

…against the respective parties were booked, i.e. in AY 2018- 19. 6.1.2 The payment was also made in AY 2018-19 only. 6.1.3 This issue has been dealt with by Hon'ble ITAT Bangalore in the case of IBM India (P.) Ltd vs Income-tax Officer (TDS) LTU, Bangalore (154 ITD 497). The relevant part of the judgement is produced below: "23. We have heard the submissions of the learned counsel for the Assessee and the learned DR. The learned counsel for the Assessee at the outset brought to our notice that pending disposal of the appeals, the Assessee had furnished before the A0, details regarding the actual payment of TDS…

DCIT, TDS, Circle, Gurgaon vs. Zte Telecom India Private Limited, Gurgaon

In the result, all the 04 Appeals filed by the Revenue are dismissed

ITA 617/DEL/2023[2014-15]Status: DisposedITAT Delhi09 Aug 2024AY 2014-15

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Ms. Reema Grewal, CAFor Respondent: Shri Amit Katoch, Sr. DR
Section 201Section 201(1)

…against the respective parties were booked, i.e. in AY 2018- 19. 6.1.2 The payment was also made in AY 2018-19 only. 6.1.3 This issue has been dealt with by Hon'ble ITAT Bangalore in the case of IBM India (P.) Ltd vs Income-tax Officer (TDS) LTU, Bangalore (154 ITD 497). The relevant part of the judgement is produced below: "23. We have heard the submissions of the learned counsel for the Assessee and the learned DR. The learned counsel for the Assessee at the outset brought to our notice that pending disposal of the appeals, the Assessee had furnished before the A0, details regarding the actual payment of TDS…

M/S Herbalife International India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

ITA 3168/BANG/2018[2015-16]Status: DisposedITAT Bangalore09 Feb 2022AY 2015-16

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…f the Act. Against this, the assessee is in appeal before us. 71. We have heard both the parties and perused the material on record. Similar issue came for consideration before this Tribunal in the case of in the case of IBM India (P.) Ltd. v. ITO(TDS)(LTU) [154 ITD 497 (Bang)] and it was held as under:- ITA Nos.2219, 2220, 2587/Bang/2017 and 3168/Bang/2018 Page 40 of 51 “23. We have heard the submissions of the learned counsel for the Assessee and the learned DR. The learned counsel for the Assessee at the outset brought to our notice that pending disposal of the appeals, the Assessee had furnished before the…

Assistant Commissioner of Income Tax, Circle-3(1)(2), Bengaluru vs. M/S Herbal Life International India Pvt Ltd, Bengaluru

ITA 2587/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Feb 2022AY 2013-14

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…f the Act. Against this, the assessee is in appeal before us. 71. We have heard both the parties and perused the material on record. Similar issue came for consideration before this Tribunal in the case of in the case of IBM India (P.) Ltd. v. ITO(TDS)(LTU) [154 ITD 497 (Bang)] and it was held as under:- ITA Nos.2219, 2220, 2587/Bang/2017 and 3168/Bang/2018 Page 40 of 51 “23. We have heard the submissions of the learned counsel for the Assessee and the learned DR. The learned counsel for the Assessee at the outset brought to our notice that pending disposal of the appeals, the Assessee had furnished before the…

M/S Herbalife International India Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

ITA 2220/BANG/2017[2014-15]Status: DisposedITAT Bangalore09 Feb 2022AY 2014-15

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…f the Act. Against this, the assessee is in appeal before us. 71. We have heard both the parties and perused the material on record. Similar issue came for consideration before this Tribunal in the case of in the case of IBM India (P.) Ltd. v. ITO(TDS)(LTU) [154 ITD 497 (Bang)] and it was held as under:- ITA Nos.2219, 2220, 2587/Bang/2017 and 3168/Bang/2018 Page 40 of 51 “23. We have heard the submissions of the learned counsel for the Assessee and the learned DR. The learned counsel for the Assessee at the outset brought to our notice that pending disposal of the appeals, the Assessee had furnished before the…

M/S Herbalife International India Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

ITA 2219/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Feb 2022AY 2013-14

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…f the Act. Against this, the assessee is in appeal before us. 71. We have heard both the parties and perused the material on record. Similar issue came for consideration before this Tribunal in the case of in the case of IBM India (P.) Ltd. v. ITO(TDS)(LTU) [154 ITD 497 (Bang)] and it was held as under:- ITA Nos.2219, 2220, 2587/Bang/2017 and 3168/Bang/2018 Page 40 of 51 “23. We have heard the submissions of the learned counsel for the Assessee and the learned DR. The learned counsel for the Assessee at the outset brought to our notice that pending disposal of the appeals, the Assessee had furnished before the…

Sophos Technologies Private Limited, (Formerly Known As Cyberoam Technologies Private Limited), Ahmedabad vs. The Dy. CIT, Circle-4(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1565/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad16 Nov 2018AY 2012-13
Section 143(3)Section 92C

…ithout any success. Learned CIT(A), relying upon the decision of Tribunal in the I TA N o. 1 5 6 5/ Ah d /2 0 1 7 S op h os Tec h n ol og ie s Pv t L td Vs . DC I T Ass e ss me n t Y ea r : 2 0 12 - 1 3 Page 8 of 9 case of IBM India (P.) Ltd. Vs. ITO, [2015] 154 ITD 497 (Bangalore - Trib.), upheld the stand of the Assessing Officer. The assessee is aggrieved and is in further appeal before us. 13. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. 14. We find that the taxability of royalty income in terms of t…