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

TDS AO as per section 197 of the Act in order to understand its tax liability. 4.2 Specific observation by the AO with respect to penalty under section 271(1)(c) of the Act 4.2.1 The AO in the penalty order has confirmed that the Assessee has ‘concealed’ particulars of income under section 271(1

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

TDS AO as per section 197 of the Act in order to understand its tax liability. 4.2 Specific observation by the AO with respect to penalty under section 271(1)(c) of the Act 4.2.1 The AO in the penalty order has confirmed that the Assessee has ‘concealed’ particulars of income under section 271(1

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 AO as per\nsection 197 of the Act in order to understand its tax liability.\n4.2 Specific observation by the AO with respect to penalty\nunder section 271(1)(c) of the Act\n4.2.1 The AO in the penalty order has confirmed that the Assessee\nhas 'concealed' particulars of income under section 271(1)(c) of the\nAct

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 AO as per\nsection 197 of the Act in order to understand its tax liability.\n4.2 Specific observation by the AO with respect to penalty\nunder section 271(1)(c) of the Act\n4.2.1 The AO in the penalty order has confirmed that the Assessee\nhas 'concealed' particulars of income under section 271(1)(c) of the\nAct

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 AO as per\nsection 197 of the Act in order to understand its tax liability.\n4.2 Specific observation by the AO with respect to penalty\nunder section 271(1)(c) of the Act\n4.2.1 The AO in the penalty order has confirmed that the Assessee\nhas 'concealed' particulars of income under section 271(1)(c) of the\nAct

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

139 taxmann.com 595\n(Karnataka HC), whereby the\nAssessee had presented an application\nunder section 197, in respect to\ndeductibility of tax on similar receipts\nThe CIT(A) highlighted that section\n195(2) and section 197 of the Act are\nin the nature of safeguard sections to\nmake sure that taxes are rightfully\ndeducted on payments.\nProvisions of section

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

The appeals of the assessees are allowed

TDS AO as per\nsection 197 of the Act in order to understand its tax liability.\n4.2 Specific observation by the AO with respect to penalty\nunder section 271(1)(c) of the Act\n4.2.1 The AO in the penalty order has confirmed that the Assessee\nhas 'concealed' particulars of income under section 271(1)(c) of the\nAct

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 AO as per\nsection 197 of the Act in order to understand its tax liability.\n4.2 Specific observation by the AO with respect to penalty\nunder section 271(1)(c) of the Act\n4.2.1 The AO in the penalty order has confirmed that the Assessee\nhas 'concealed' particulars of income under section 271(1)(c) of the\nAct

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

139 taxmann.com 595\n(Karnataka HC), whereby the\nAssessee had presented an application\nunder section 197, in respect to\ndeductibility of tax on similar receipts\n- The CIT(A) highlighted that section\n195(2) and section 197 of the Act are\nin the nature of safeguard sections to\nmake sure that taxes are rightfully\ndeducted on payments.\nProvisions of section

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

1)(c) of the Act was upheld\nwhere there are contradictory judicial\n(Page 10/11 of the CIT(A)'s order)\npronouncements on an issue, that itself\namounts to a \"reasonable cause\" for not\nhaving done TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139

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

The appeals of the assessees are allowed

TDS AO as per\nsection 197 of the Act in order to understand its tax liability.\n4.2 Specific observation by the AO with respect to penalty\nunder section 271(1)(c) of the Act\n4.2.1 The AO in the penalty order has confirmed that the Assessee\nhas 'concealed' particulars of income under section 271(1)(c) of the\nAct

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

1)(c) of the Act was upheld\nwhere there are contradictory judicial\n(Page 10/11 of the CIT(A)'s order)\npronouncements on an issue, that itself\namounts to a \"reasonable cause\" for not\nmaking TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139

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 AO as per\nsection 197 of the Act in order to understand its tax liability.\n4.2 Specific observation by the AO with respect to penalty\nunder section 271(1)(c) of the Act\n4.2.1 The AO in the penalty order has confirmed that the Assessee\nhas 'concealed' particulars of income under section 271(1)(c) of the\nAct

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 AO as per\nsection 197 of the Act in order to understand its tax liability.\n\n4.2\nSpecific observation by the AO with respect to penalty\nunder section 271(1)(c) of the Act\n\n4.2.1\nThe AO in the penalty order has confirmed that the Assessee\nhas 'concealed' particulars of income under section 271(1

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

139 taxmann.com 595\n(Karnataka HC), whereby the\nAssessee had presented an application\nunder section 197, in respect to\ndeductibility of tax on similar receipts\nThe CIT(A) highlighted that section\n195(2) and section 197 of the Act are\nin the nature of safeguard sections to\nmake sure that taxes are rightfully\ndeducted on payments.\nProvisions of section

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

139 taxmann.com 595\n(Karnataka HC), whereby the\nAssessee had presented an application\nunder section 197, in respect to\ndeductibility of tax on similar receipts\nThe CIT(A) highlighted that section\n195(2) and section 197 of the Act are\nin the nature of safeguard sections to\nmake sure that taxes are rightfully\ndeducted on payments.\nProvisions of section

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 AO as per\nsection 197 of the Act in order to understand its tax liability.\n4.2 Specific observation by the AO with respect to penalty\nunder section 271(1)(c) of the Act\n4.2.1 The AO in the penalty order has confirmed that the Assessee\nhas 'concealed' particulars of income under section 271(1)(c) of the\nAct

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

139 taxmann.com 595\n(Karnataka HC), whereby the\nAssessee had presented an application\nunder section 197, in respect to\ndeductibility of tax on similar receipts\nThe CIT(A) highlighted that section\n195(2) and section 197 of the Act are\nin the nature of safeguard sections to\nmake sure that taxes are rightfully\ndeducted on payments.\nProvisions of section