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(1

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(1

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

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(1

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(1

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(1

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(1

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

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

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(1

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(1

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(1

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(1

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(1

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

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

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

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

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(1

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(1

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

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

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\n\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\n\nCompagnie IBM\n2015-\n271