SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

TDS) and always the returns resulted in refund hence, submitted that there was no loss to the Revenue. The assessee requested to treat the return filed under section 139(4

SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

TDS) and always the returns resulted in refund hence, submitted that there was no loss to the Revenue. The assessee requested to treat the return filed under section 139(4

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 under section 192 in respect of all the salaries of the seconded employees, in respect of which costs were reimbursed to the IBM foreign companies; Thereafter, reassessment/ assessment proceedings were conducted on the IBM foreign entities and reassessment orders under section 143(3) read with section 147 of the Act/ assessment order under 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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS under section 192 in respect of all the salaries of the seconded employees, in respect of which costs were reimbursed to the IBM foreign companies; Thereafter, reassessment/ assessment proceedings were conducted on the IBM foreign entities and reassessment orders under section 143(3) read with section 147 of the Act/ assessment order under section

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 under section 192 in respect of all the salaries of the seconded employees, in respect of which costs were reimbursed to the IBM foreign companies; Thereafter, reassessment/ assessment proceedings were conducted on the IBM foreign entities and reassessment orders under section 143(3) read with section 147 of the Act/ assessment order under section

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

TDS under section 192 in respect of all the salaries of the seconded employees, in respect of which costs were reimbursed to the IBM foreign companies; Thereafter, reassessment/ assessment proceedings were conducted on the IBM foreign entities and reassessment orders under section 143(3) read with section 147 of the Act/ assessment order under section

SREENIVASULU SAGALETI,BENGALURU vs. INCOME TAX OFFICER, WARD-2(2)(2), BENGALURU

In the result, appeal filed by the assessee is allowed

Bench: Shri. Laxmi Prasad Sahuandshri.Keshav Dubeyassessment Year :2018-19

139 of the Act as is applicable in the case of the depositor or the eligible assessee as referred to in section 54GB. Application for opening account 5. (1) Every depositor who is desirous of opening an account or accounts, as the case may be, under this Scheme for the first time, shall apply to the deposit office in Form

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

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\nIBM Netherland B V\nC/o IBM India Private Limited

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

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIBM Corporation\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\nIBM Netherland B V\nVs.\nDCIT (International Taxation)\nCircle

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

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nDCIT (International Taxation)\nVs. Circle-1(2)\nBangalore\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\nIBM Netherland B V\nC/o IBM India Private Limited

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

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\nPAN NO : AABCI0847B\nAPPELLANT\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\nIBM Netherland B V\nC/o IBM India Private Limited

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

4 of 56\n\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\nRESPONDENT\n\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\n\nIBM Netherland B V\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AACCI2916A\nAPPELLANT\nVs.\nDCIT (International Taxation)\nCircle

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

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nDCIT (International Taxation)\nVs. Circle-1(2)\nBangalore\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\n\nIBM Netherland B V\nC/o IBM India

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

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nDCIT (International Taxation)\nVs.\nCircle-1(2)\nBangalore\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\nIBM Netherland B V\nC/o IBM India Private Limited

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

4 of 56\n\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nDCIT (International Taxation)\nVs. Circle-1(2)\nBangalore\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\n\nIBM Netherland B V\nC/o

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

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\nPAN NO : AABCI0847B\nAPPELLANT\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\nIBM Netherland B V\nC/o IBM India Private Limited

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

4 of 56\n\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\nRESPONDENT\n\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\n\nIBM Netherland B V\nC/o

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

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\n\nPAN NO : AABCI0847B\nAPPELLANT\nRESPONDENT\n\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\n\nIBM Netherland B V\nC/o