M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

34 of 47 16.2. In a recent decision on similar facts before Hon’ble Karnataka High Court in case of Volvo India Pvt.Ltd vs. ITO(TDS), in ITA no. 369/2018 by order dated 15/11/2021, the Revenue argued regarding interplay of Section

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result appeal of the assessee is allowed

34,65,071/- pertaining to revocable trust M/s\nMirabilis Investment Trust, offered to tax and corresponding TDS\nclaimed as per section

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

34,65,071/- received from the revocable trust was included in her total income in accordance with section 61 read with section 63 of the Act. Along with such income, she claimed credit of TDS

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

TDS provisions contained in Chapter XVII. 3.55 The term ‘income’ is defined in inclusive manner in section 2(24). It does not outline the attributes or characteristics of the term income. It only lists out categories of receipts that are to be regarded as income. The usage of the term “includes” in the definition of “income”, signifies that the term

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

TDS under section 40(a)(ia) in view of the 1st proviso to section 40(a)(ia) read with 1st proviso to section 40(a)(i). 19. On the facts and in the circumstances of the case and law applicable, software expenses of Rs. 30,23,602 and Rs. 14,65,417 respectively [totaling

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

34 of 56 Observation of the CIT(A) Rebuttal to the CIT(A)’s observations - - Assessee did not offer the FTS receipts In addition to the above, legal to tax under section 139 of the Act submissions, it is submitted that IBM - Receipts were offered to tax only after India has reported such receipts in 3CEB - proceedings 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

34 of 56 Observation of the CIT(A) Rebuttal to the CIT(A)’s observations - - Assessee did not offer the FTS receipts In addition to the above, legal to tax under section 139 of the Act submissions, it is submitted that IBM - Receipts were offered to tax only after India has reported such receipts in 3CEB - proceedings 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

34 of 56 Observation of the CIT(A) Rebuttal to the CIT(A)’s observations - - Assessee did not offer the FTS receipts In addition to the above, legal to tax under section 139 of the Act submissions, it is submitted that IBM - Receipts were offered to tax only after India has reported such receipts in 3CEB - proceedings 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

34 of 56 Observation of the CIT(A) Rebuttal to the CIT(A)’s observations - - Assessee did not offer the FTS receipts In addition to the above, legal to tax under section 139 of the Act submissions, it is submitted that IBM - Receipts were offered to tax only after India has reported such receipts in 3CEB - proceedings under section

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

34 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nObservation of the CIT(A)\nAssessee did not offer the FTS receipts\nto tax under section 139 of the Act\nReceipts were offered to tax only after\nproceedings under section 201 of the\nAct were initiated in case of IBM India

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) -WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

Section 192(1) of the Act which was not done by the appellant. 4.2. Even In the appellants own case, on the same issue, the Honourble ITAT Cuttack (unreported decision of LIC of India ,Rourkela vs ITO(TDS) ITA 219/CTK/2019 dated 17.02 2020), has decided the Issue against the assessee for the reason that It is the fixed pay component

M/S. LIFE INSURANCE CORPORATION OF INDIA,HAVERI vs. THE INCOME TAX OFFICER, (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

Section 192(1) of the Act which was not done by the appellant. 4.2. Even In the appellants own case, on the same issue, the Honourble ITAT Cuttack (unreported decision of LIC of India ,Rourkela vs ITO(TDS) ITA 219/CTK/2019 dated 17.02 2020), has decided the Issue against the assessee for the reason that It is the fixed pay component

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) -WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

Section 192(1) of the Act which was not done by the appellant. 4.2. Even In the appellants own case, on the same issue, the Honourble ITAT Cuttack (unreported decision of LIC of India ,Rourkela vs ITO(TDS) ITA 219/CTK/2019 dated 17.02 2020), has decided the Issue against the assessee for the reason that It is the fixed pay component

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) -WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

Section 192(1) of the Act which was not done by the appellant. 4.2. Even In the appellants own case, on the same issue, the Honourble ITAT Cuttack (unreported decision of LIC of India ,Rourkela vs ITO(TDS) ITA 219/CTK/2019 dated 17.02 2020), has decided the Issue against the assessee for the reason that It is the fixed pay component

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) -WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

Section 192(1) of the Act which was not done by the appellant. 4.2. Even In the appellants own case, on the same issue, the Honourble ITAT Cuttack (unreported decision of LIC of India ,Rourkela vs ITO(TDS) ITA 219/CTK/2019 dated 17.02 2020), has decided the Issue against the assessee for the reason that It is the fixed pay component

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) -WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

Section 192(1) of the Act which was not done by the appellant. 4.2. Even In the appellants own case, on the same issue, the Honourble ITAT Cuttack (unreported decision of LIC of India ,Rourkela vs ITO(TDS) ITA 219/CTK/2019 dated 17.02 2020), has decided the Issue against the assessee for the reason that It is the fixed pay component

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) -WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

Section 192(1) of the Act which was not done by the appellant. 4.2. Even In the appellants own case, on the same issue, the Honourble ITAT Cuttack (unreported decision of LIC of India ,Rourkela vs ITO(TDS) ITA 219/CTK/2019 dated 17.02 2020), has decided the Issue against the assessee for the reason that It is the fixed pay component

M/S LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

Section 192(1) of the Act which was not done by the appellant. 4.2. Even In the appellants own case, on the same issue, the Honourble ITAT Cuttack (unreported decision of LIC of India ,Rourkela vs ITO(TDS) ITA 219/CTK/2019 dated 17.02 2020), has decided the Issue against the assessee for the reason that It is the fixed pay component