M/s Abbey Business Service (India) Private Limited v. DCIT

23 Taxmann.com 346Income Tax Appellate Tribunal2012#3566 most cited

What is M/s Abbey Business Service (India) Private Limited v. DCIT authority for?

A jurisdictional ITAT ruling in favour of the taxpayer, later upheld by the Karnataka High Court, is considered persuasive in similar cases, including those referred to a Special Bench of the ITAT.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

M/s Abbey Business Service (India) Private Limited vs DCIT · 2012 · ITAT · Karnataka HC · IBM India · Special Bench · Permanent Establishment · Place of Effective Management

Issues it is cited on

section 194ldsection 270a(2)(a)section 9(i)(vii)section 9(i)section 192(1)section 194lplace of effective managementservice pesection 203section 9(1)(ii)section 44dasection 270a(6)

Judgments citing M/s Abbey Business Service (India) Private Limited v. DCIT

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…

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

…x Appellate Tribunal (“ITAT”) referring the matter of IBM India to Special Bench of the ITAT, wherein the division bench held the facts of IBM to be similar to the jurisdictional ITAT ruling of M/s Abbey Business Service (India) Private Limited vs DCIT [2012] 23 Taxmann.com 346 (Bangalore ITAT), which had decided the issue in favour of the taxpayer and later upheld by the Karnataka HC. 4.5.2 Further, in the subsequent judgment of the Hon’ble Jurisdictional High Court in the case of Flipkart Internet (P.) Ltd. [2022] 139 taxmann.com 595 (Karnataka), the High Court upheld the decision in the case of Abbey Business…

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

…x Appellate Tribunal (“ITAT”) referring the matter of IBM India to Special Bench of the ITAT, wherein the division bench held the facts of IBM to be similar to the jurisdictional ITAT ruling of M/s Abbey Business Service (India) Private Limited vs DCIT [2012] 23 Taxmann.com 346 (Bangalore ITAT), which had decided the issue in favour of the taxpayer and later upheld by the Karnataka НС. 4.5.2 Further, in the subsequent judgment of the Hon'ble Jurisdictional High Court in the case of Flipkart Internet (P.) Ltd. [2022] 139 taxmann.com 595 (Karnataka), the High Court upheld the decision in the case of Abbey Business…

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

…x Appellate Tribunal (“ITAT”) referring the matter of IBM India to Special Bench of the ITAT, wherein the division bench held the facts of IBM to be similar to the jurisdictional ITAT ruling of M/s Abbey Business Service (India) Private Limited vs DCIT [2012] 23 Taxmann.com 346 (Bangalore ITAT), which had decided the issue in favour of the taxpayer and later upheld by the Karnataka HC. 4.5.2 Further, in the subsequent judgment of the Hon’ble Jurisdictional High Court in the case of Flipkart Internet (P.) Ltd. [2022] 139 taxmann.com 595 (Karnataka), the High Court upheld the decision in the case of Abbey Business…

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

…x Appellate Tribunal (“ITAT”) referring the matter of IBM India to Special Bench of the ITAT, wherein the division bench held the facts of IBM to be similar to the jurisdictional ITAT ruling of M/s Abbey Business Service (India) Private Limited vs DCIT [2012] 23 Taxmann.com 346 (Bangalore ITAT), which had decided the issue in favour of the taxpayer and later upheld by the Karnataka HC. 4.5.2 Further, in the subsequent judgment of the Hon’ble Jurisdictional High Court in the case of Flipkart Internet (P.) Ltd. [2022] 139 taxmann.com 595 (Karnataka), the High Court upheld the decision in the case of Abbey Business…

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

…x Appellate Tribunal (“ITAT”) referring the matter of IBM India to Special Bench of the ITAT, wherein the division bench held the facts of IBM to be similar to the jurisdictional ITAT ruling of M/s Abbey Business Service (India) Private Limited vs DCIT [2012] 23 Taxmann.com 346 (Bangalore ITAT), which had decided the issue in favour of the taxpayer and later upheld by the Karnataka HC. 4.5.2 Further, in the subsequent judgment of the Hon’ble Jurisdictional High Court in the case of Flipkart Internet (P.) Ltd. [2022] 139 taxmann.com 595 (Karnataka), the High Court upheld the decision in the case of Abbey Business…

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

…x Appellate Tribunal (“ITAT") referring the matter of IBM India to Special Bench of the ITAT, wherein the division bench held the facts of IBM to be similar to the jurisdictional ITAT ruling of M/s Abbey Business Service (India) Private Limited vs DCIT [2012] 23 Taxmann.com 346 (Bangalore ITAT), which had decided the issue in favour of the taxpayer and later upheld by the Karnataka НС. 4.5.2 Further, in the subsequent judgment of the Hon'ble Jurisdictional High Court in the case of Flipkart Internet (P.) Ltd. [2022] 139 taxmann.com 595 (Karnataka), the High Court upheld the decision in the case of Abbey Business…

Owens Corning Insulating Systems Canada Lp, Mumbai vs. DCIT (It) Circle 3(2)(2), Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 461/MUM/2022[2013-14]Status: DisposedITAT Mumbai29 Mar 2023AY 2013-14

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Sandeep Bhalla a/wFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234Section 234BSection 254Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.461/Mum./2022 (Assessment Year : 2013–14) Owens Corning Insulating Systems Canada LP C/o Owens Corning (India) Pvt. Ltd. ……………. Appellant 7th Floor, Alpha Building, Hiranandani Gardens Powai, Mumbai 400 076 PAN – AADFO2598I v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation, Circle–3(2)(2), Mumbai Assessee by : Shri Sandeep Bhalla a/w Ms. Kirti Dadlani Revenue by : Shri Soumendu Kumar Dash Date of Hearing – 02/03/2023 Date of Order –…

M/s Abbey Business Service (India) Private Limited v. DCIT (23 Taxmann.com 346) — Cited in 33 Judgments | BharatTax