DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

In the result, all these 4 appeals filed by the Revenue are dismissed

TDS.\n29. Therefore it should be clear that once the income falls in the category\ndescribed under 9(1)(vii) irrespective of the fact whether the amount paid by\nAMAT India is equal to the cost incurred by the SECONDER or not. These\nquestions are irrelevant for deciding the taxability of the income from Fees\nfor Technical Services.\nTaxation under

M/S PRESTIGE ESTATES PROJECTS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

section 53A of the Transfer of Property Act. This agreement cannot, therefore, be said to be in the nature of a contract referred to in section 53A of the Transfer of Property Act. It cannot, therefore, be said that the provisions of section 2(47)(v) will apply in the situation before us. Considering the facts and circumstances

M/S INFOSYS LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

section 14A as per rule 8D in the absence of satisfaction of the Ld.AO on incorrectness of the claim made by the assessee. Page 30 IT(TP)A No. 718/Bang/2017 8.5. Without prejudice, Special bench of Hon’ble Delhi Tribunal in the case of ACIT vs. Vireet Investment (P) Ltd., reported in (2017) 82 taxmann.com 415, among other cases

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 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 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

JYOTHY INDUSTRIES ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(2)(1), BANGALORE

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

198", "Section 199", "Rule 37BA(2) of the Income Tax Rules, 1962", "Section 143(3) of the Act", "Section 64 of the Act" ], "issues": "Whether the assessee firm is entitled to credit of TDS

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRLCE - 1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

In the result, all these 4 appeals filed by the Revenue are dismissed

TDS.\n\n29. Therefore it should be clear that once the income falls in the category\ndescribed under 9(1)(vii) irrespective of the fact whether the amount paid by\nAMAT India is equal to the cost incurred by the SECONDER or not. These\nquestions are irrelevant for deciding the taxability of the income from Fees\nfor Technical Services

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE - 1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

In the result, all these 4 appeals filed by the Revenue are dismissed

TDS.\n\n29. Therefore it should be clear that once the income falls in the category\ndescribed under 9(1)(vii) irrespective of the fact whether the amount paid by\nAMAT India is equal to the cost incurred by the SECONDER or not. These\nquestions are irrelevant for deciding the taxability of the income from Fees\nfor Technical Services

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

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question of law No.2 in ITA Nos.210 & 211/2009 - (Department's appeal)] 171. The said substantial questions of law arose for consideration in the assessee's case itself in ITA 507/02 which was decided on 25.8.2010 where the substantial question of law was answered

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question of law No.2 in ITA Nos.210 & 211/2009 - (Department's appeal)] 171. The said substantial questions of law arose for consideration in the assessee's case itself in ITA 507/02 which was decided on 25.8.2010 where the substantial question of law was answered

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question of law No.2 in ITA Nos.210 & 211/2009 - (Department's appeal)] 171. The said substantial questions of law arose for consideration in the assessee's case itself in ITA 507/02 which was decided on 25.8.2010 where the substantial question of law was answered

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question of law No.2 in ITA Nos.210 & 211/2009 - (Department's appeal)] 171. The said substantial questions of law arose for consideration in the assessee's case itself in ITA 507/02 which was decided on 25.8.2010 where the substantial question of law was answered

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question of law No.2 in ITA Nos.210 & 211/2009 - (Department's appeal)] 171. The said substantial questions of law arose for consideration in the assessee's case itself in ITA 507/02 which was decided on 25.8.2010 where the substantial question of law was answered

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question of law No.2 in ITA Nos.210 & 211/2009 - (Department's appeal)] 171. The said substantial questions of law arose for consideration in the assessee's case itself in ITA 507/02 which was decided on 25.8.2010 where the substantial question of law was answered

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question of law No.2 in ITA Nos.210 & 211/2009 - (Department's appeal)] 171. The said substantial questions of law arose for consideration in the assessee's case itself in ITA 507/02 which was decided on 25.8.2010 where the substantial question of law was answered

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question of law No.2 in ITA Nos.210 & 211/2009 - (Department's appeal)] 171. The said substantial questions of law arose for consideration in the assessee's case itself in ITA 507/02 which was decided on 25.8.2010 where the substantial question of law was answered