IBM CANADA 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

TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139 of the\nAct basis:\nIBM Corp's assessment order for AY\n2011-12 which had attained finality\nPlethora of judicial precedents in\nassessee's favor on the secondment\nmatter, including the Special Bench\nreferral order

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 197, in respect to deductibility of tax on similar receipts - The CIT(A) highlighted that section 195(2) and section 197 of the Act are in the nature of safeguard sections to make sure that taxes are rightfully deducted on payments. - The CIT(A) has thereafter contended that the Assessee has not availed any of the safeguards and basis

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 197, in respect to deductibility of tax on similar receipts - The CIT(A) highlighted that section 195(2) and section 197 of the Act are in the nature of safeguard sections to make sure that taxes are rightfully deducted on payments. - The CIT(A) has thereafter contended that the Assessee has not availed any of the safeguards and basis

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 197, in respect to deductibility of tax on similar receipts - The CIT(A) highlighted that section 195(2) and section 197 of the Act are in the nature of safeguard sections to make sure that taxes are rightfully deducted on payments. - The CIT(A) has thereafter contended that the Assessee has not availed any of the safeguards and basis

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 197, in respect to deductibility of tax on similar receipts - The CIT(A) highlighted that section 195(2) and section 197 of the Act are in the nature of safeguard sections to make sure that taxes are rightfully deducted on payments. - The CIT(A) has thereafter contended that the Assessee has not availed any of the safeguards and basis

EXPAT ENGINEERING INDIA LIMITED,BENGALURU vs. ACIT, CIRCLE-2(1)(2), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

section 133A would not automatically bind upon the assessee. Therefore, admission made during such statement cannot be made the basis of any admission.” 14.1 The same view has been confirmed by the Hon’ble Supreme Court in the judgement cited (supra). We are in full agreement with the above judgement of Hon’ble Supreme Court. However, in the M/s. Expat

IBM DEUTSCHLAND GMBH,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

TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139 of the\nAct basis:\nIBM Corp's assessment order for AY\n2011-12 which had attained finality\nPlethora of judicial precedents in\nassessee's favor on the secondment\nmatter, including the Special Bench\nreferral order

IBM CANADA 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

TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139 of the\nAct basis:\nIBM Corp's assessment order for AY\n2011-12 which had attained finality\nPlethora of judicial precedents in\nassessee's favor on the secondment\nmatter, including the Special Bench\nreferral order

IBM JAPAN 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

TDS under section 192\nof the Act would not be of any relevance\nsince the credit of taxes deducted under\nsection 192 of the Act are given in the\nhands of the employees whereas the\nAssessee's receipts were in nature of FTS.\nProvisions of section 195(2)/ 197 of the\nAct are not mandatory and therefore the\nAO cannot

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

TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139 of the\nAct basis:\nIBM Corp's assessment order for AY\n2011-12 which had attained finality\nPlethora of judicial precedents in\nassessee's favor on the secondment\nmatter, including the Special Bench\nreferral order

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

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

TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139 of the\nAct basis:\nIBM Corp's assessment order for AY\n2011-12 which had attained finality\nPlethora of judicial precedents in\nassessee's favor on the secondment\nmatter, including the Special Bench\nreferral order

IBM CANADA 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

TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139 of the\nAct basis:\nIBM Corp's assessment order for AY\n2011-12 which had attained finality\nPlethora of judicial precedents in\nassessee's favor on the secondment\nmatter, including the Special Bench\nreferral order

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

TDS under section 192\nof the Act would not be of any relevance\nsince the credit of taxes deducted under\nsection 192 of the Act are given in the\nhands of the employees whereas the\nAssessee's receipts were in nature of FTS.\n\nRebuttal to the CIT(A)'s observations\n\n- Provisions of section

IBM CHINA HONG KONG LIMITED,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

TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139 of the\nAct basis:\n- IBM Corp's assessment order for AY\n2011-12 which had attained finality\n- Plethora of judicial precedents in\nassessee's favor on the secondment\nmatter, including the Special Bench\nreferral

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

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

TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139 of the\nAct basis:\nIBM Corp's assessment order for AY\n2011-12 which had attained finality\nPlethora of judicial precedents in\nassessee's favor on the secondment\nmatter, including the Special Bench\nreferral order

IBM OSTERREICH INTIONATIONALE BUROMASCHINEN GESELLSCHAFT MBH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

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

TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139 of the\nAct basis:\n- IBM Corp's assessment order for AY\n2011-12 which had attained finality\nPlethora of judicial precedents in\nassessee's favor on the secondment\nmatter, including the Special Bench\nreferral order

IBM AUSTRALIA 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

TDS under section 192\nof the Act would not be of any relevance\nsince the credit of taxes deducted under\nsection 192 of the Act are given in the\nhands of the employees whereas the\nAssessee's receipts were in nature of FTS.\n(Page 15 &16 of the CIT(A) order)\nProvisions of section

IBM JAPAN 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

TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139 of the\nAct basis:\nIBM Corp's assessment order for AY\n2011-12 which had attained finality\nPlethora of judicial precedents in\nassessee's favor on the secondment\nmatter, including the Special Bench\nreferral order