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

251 ITR IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 24 of 56 9, wherein the Supreme Court has upheld the decision of the Madhya Pradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR 124 , where in similar circumstances it was held that the initial burden lies on the revenue

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

251 ITR IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 24 of 56 9, wherein the Supreme Court has upheld the decision of the Madhya Pradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR 124 , where in similar circumstances it was held that the initial burden lies on the revenue

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

251 ITR\nPage 24 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies on the revenue

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

251 ITR\nPage 24 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies on the revenue

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

251 ITR\nPage 24 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies on the revenue

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

251 ITR\n\nPage 24 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies

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

251 ITR\n\nPage 24 of 56\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies on the revenue to establish that the assessee had\nconcealed the income or had furnished inaccurate particulars

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

251 ITR\nPage 24 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies on the revenue

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

251 ITR\n\nPage 24 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\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies

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

251 ITR\nPage 24 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies on the revenue

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

251 ITR\nPage 24 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies on the revenue

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

251 ITR\n\nPage 24 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies

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

251 ITR\n\nPage 24 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\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies

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

251 ITR\nPage 24 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies on the revenue

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

251 ITR\nPage 24 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies on the revenue

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

The appeals of the assessees are allowed

251 ITR\nPage 24 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies on the revenue

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

251 ITR\n\nPage 24 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\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies

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

251 ITR\n\nPage 24 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\n9, wherein the Supreme Court has upheld the decision of the Madhya\nPradesh High Court CITv. Suresh Chandra Mittal [2000] 241 ITR\n124, where in similar circumstances it was held that the initial\nburden lies