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

section 197, in respect to deductibility of tax on similar receipts - The CIT(A) highlighted that section 195(2) and section 197 of the Act are in the nature of safeguard sections to make sure that taxes are rightfully deducted on payments. - The CIT(A) has thereafter contended that the Assessee has not availed any of the safeguards and basis

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

section 197, in respect to deductibility of tax on similar receipts - The CIT(A) highlighted that section 195(2) and section 197 of the Act are in the nature of safeguard sections to make sure that taxes are rightfully deducted on payments. - The CIT(A) has thereafter contended that the Assessee has not availed any of the safeguards and basis

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

section 197, in respect to deductibility of tax on similar receipts - The CIT(A) highlighted that section 195(2) and section 197 of the Act are in the nature of safeguard sections to make sure that taxes are rightfully deducted on payments. - The CIT(A) has thereafter contended that the Assessee has not availed any of the safeguards and basis

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

The appeals of the assessees are allowed

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c) 545/Bang/2024 Filed but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024 Filed but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

The appeals of the assessees are allowed

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

section\n195(2) and section 197 of the Act are\nin the nature of safeguard sections to\nmake sure that taxes are rightfully\ndeducted on payments.\nRebuttal to the CIT(A)'s observations\nProvisions of section 195(2)/ 197 of the\nAct are not mandatory and therefore the\nAO cannot be expected to seek recourse\nto the same.\nTherefore

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024 | Filed but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

u/s 273B was applied\nbased on the facts of that case.\n(Page 17-18 of the CIT(A) order)\nMAK Data (supra) ruling is in the context\nof a case where income was voluntarily\noffered pursuant to a survey proceeding\nunder section 133A of the Act. No\nbonafide explanations were provided\nunder Explanation 1 of section 271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271