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

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 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

JCIT, BANGALORE vs. M/S BIOCON LTD.,, BANGALORE

In the result, Revenue’s appeal for Assessment Year 2008-09 is dismissed

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

TDS under Section 195 of the Act and for disallowance under Section 40(a)(i) of the Act. Consequently, Grounds 1 to 4 of the assessee's appeal are allowed for statistical purposes. 7. Grounds 5 to 11 – Deduction u/s.10B and 10AA of the Act and denial of carry forward of unabsorbed depreciation. 7.1.1 These grounds (supra) are raised

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 under\nsection 192 in respect of all the salaries of the seconded employees,\nin respect of which costs were reimbursed to the IBM foreign\ncompanies; Thereafter, reassessment/ assessment proceedings were\nconducted on the IBM foreign entities and reassessment orders\nunder section 143(3) read with section 147 of the Act/assessment\norder under section 143(3) of the Act were

IBM INDIA PVT. LTD. vs. I.T.O. (TDS), BANGALORE

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

section 193 of the Income- tax Act, tax has to be deducted at source by the person responsible for making any payment in the nature of interest on securities at the time of payment. The liability to deduct tax at source was being postponed by making a provision for such payment. In order to prevent the postponement of liability

IBM INDIA PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

section 193 of the Income- tax Act, tax has to be deducted at source by the person responsible for making any payment in the nature of interest on securities at the time of payment. The liability to deduct tax at source was being postponed by making a provision for such payment. In order to prevent the postponement of liability

M/S. VOLVO GROUP INDIA PRIVATE LIMITED (EARLIER KNOWN AS VOLVO INDIA PRIVATE LIMITED),BENGALURU vs. INCOME TAX OFFICER (OSD) LARGE TAX PAYERS UNIT, BANGALORE

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2014-15

section 193 of the Income-tax Act, tax has to be deducted at source by the person responsible for making any payment in the nature of interest on securities at the time of payment. The liability to deduct tax at source was being postponed by making a provision for such payment. In order to prevent the postponement of liability

SRI. SINGONAHALLI CHIKKAREVANNA GANGADHARAIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(2)(1), BENGALURU

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

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

TDS provision as all the payments pertain to a contract. Contract need not be 12 Sri.Singonahalli Chikkarevanna Gangadharaiah. in writing. It may infer from the conduct of the parties. It may be oral also. We also noted that under section 194C, sub- section (5) proviso thereto, the aggregate amount of all the payments or credited to a person should exceed

ACIT, BANGALORE vs. M/S IDEA CELLUAR LTD.,, BANGALORE

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

Section 194H of the Act is not attracted. Ordered accordingly.” 11. We further note that the Jaipur bench of the Tribunal in the assessee’s own case vide order dated 22/5/2015 has decided the issue in favour of the assessee by following the judgment of the Hon'ble jurisdictional High Court. The judgment of the Hon'ble jurisdictional High Court

M/S IDEA CELLULAR LIMITED,BANGALORE vs. ACIT, BANGALORE

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

Section 194H of the Act is not attracted. Ordered accordingly.” 11. We further note that the Jaipur bench of the Tribunal in the assessee’s own case vide order dated 22/5/2015 has decided the issue in favour of the assessee by following the judgment of the Hon'ble jurisdictional High Court. The judgment of the Hon'ble jurisdictional High Court

M/S IDEA CELLULAR LIMITED,BANGALORE vs. ACIT, BANGALORE

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

Section 194H of the Act is not attracted. Ordered accordingly.” 11. We further note that the Jaipur bench of the Tribunal in the assessee’s own case vide order dated 22/5/2015 has decided the issue in favour of the assessee by following the judgment of the Hon'ble jurisdictional High Court. The judgment of the Hon'ble jurisdictional High Court

M/S VOLVO INDIA PVT LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), BANGALORE

Bench: Shri George George K & Ms. Padmavathy S

section 193 of the Income-tax Act, tax has to be deducted at source by the person responsible for making any payment in the nature of interest on securities at the time of payment. The liability to deduct tax at source was being postponed by making a provision for such payment. In order to prevent the postponement of liability

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 under\nsection 192 in respect of all the salaries of the seconded employees,\nin respect of which costs were reimbursed to the IBM foreign\ncompanies; Thereafter, reassessment/ assessment proceedings were\nconducted on the IBM foreign entities and reassessment orders\nunder section 143(3) read with section 147 of the Act/assessment\norder under section 143(3) of the Act were

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 under\nsection 192 in respect of all the salaries of the seconded employees,\nin respect of which costs were reimbursed to the IBM foreign\ncompanies; Thereafter, reassessment/ assessment proceedings were\nconducted on the IBM foreign entities and reassessment orders\nunder section 143(3) read with section 147 of the Act/assessment\norder under section 143(3) of the Act were

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 under\nsection 192 in respect of all the salaries of the seconded employees,\nin respect of which costs were reimbursed to the IBM foreign\ncompanies; Thereafter, reassessment/ assessment proceedings were\nconducted on the IBM foreign entities and reassessment orders\nunder section 143(3) read with section 147 of the Act/assessment\norder under section 143(3) of the Act were

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 under\nsection 192 in respect of all the salaries of the seconded employees,\nin respect of which costs were reimbursed to the IBM foreign\ncompanies; Thereafter, reassessment/ assessment proceedings were\nconducted on the IBM foreign entities and reassessment orders\nunder section 143(3) read with section 147 of the Act/assessment\norder under section 143(3) of the Act were

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 under\nsection 192 in respect of all the salaries of the seconded employees,\nin respect of which costs were reimbursed to the IBM foreign\ncompanies; Thereafter, reassessment/ assessment proceedings were\nconducted on the IBM foreign entities and reassessment orders\nunder section 143(3) read with section 147 of the Act/assessment\norder under section 143(3) of the Act were