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

The appeals of the assessees are allowed

2)\nBangalore\nPAN NO: AABCI4837K\nAPPELLANT\nRESPONDENT\nAppellant by\nShri Sharath Rao, A.R.,\nShri Rajat Nahata, A.R. &\nShri Dhiraj R., A.R.\nRespondent by\nShri D.K. Mishra, D.R.\nDate of Hearing\n10.05.2024\nDate of Pronouncement\n20.05.2024\nORDER\nPER BENCH:\nIncome Tax Appeals at Sl.Nos.1 to 18 above are relating to\nsustaining the penalty levied u/s 271

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

u/s 270A of the Act by NFAC arising out of different orders of NFAC for the respective above assessment years. 2. Facts of the case are that IBM is a multinational corporation, headquartered in the USA with multiple subsidiaries around the globe, including India. IBM foreign entities received notices under section 148/ section 143(2) of the Income

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

u/s 270A of the Act by NFAC arising out of different orders of NFAC for the respective above assessment years. 2. Facts of the case are that IBM is a multinational corporation, headquartered in the USA with multiple subsidiaries around the globe, including India. IBM foreign entities received notices under section 148/ section 143(2) of the Income

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

2)\nBangalore\n\nPAN NO: AABCI4837K\nAPPELLANT\nRESPONDENT\n\nAppellant by\nShri Sharath Rao, A.R.,\nShri Rajat Nahata, A.R. &\nShri Dhiraj R., A.R.\nRespondent by\nShri D.K. Mishra, D.R.\nDate of Hearing\n10.05.2024\nDate of Pronouncement\n20.05.2024\nORDER\nPER BENCH:\nIncome Tax Appeals at Sl.Nos.1 to 18 above are relating to\nsustaining the penalty levied u/s 271

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

2)\nBangalore\nPAN NO: AABCI4837K\nAPPELLANT\nRESPONDENT\n\nAppellant by\nShri Sharath Rao, A.R.,\nShri Rajat Nahata, A.R. &\nShri Dhiraj R., A.R.\nRespondent by\nShri D.K. Mishra, D.R.\nDate of Hearing\n10.05.2024\nDate of Pronouncement\n20.05.2024\n\nORDER\nPER BENCH:\nIncome Tax Appeals at Sl.Nos.1 to 18 above are relating to\nsustaining the penalty levied u/s 271

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

u/s 270A of the Act by NFAC arising out of different orders of NFAC for the respective above assessment years. 2. Facts of the case are that IBM is a multinational corporation, headquartered in the USA with multiple subsidiaries around the globe, including India. IBM foreign entities received notices under section 148/ section 143(2) of the Income

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

u/s 148 of the Act.\nName of the assessee\nITA No.\nAssessment\nyear\nIBM Corporation\n544/Bang/2024 | 2017-18\nIBM Netherland B V\n503/Bang/2024 | 2017-18\nIBM United Kingdom Limited\n498/Bang/2024 | 2017-18\nCategory ‘E’\nLevy of penalty u/s 270A of the Act where return u/s 139(1) of\nthe Act has not been filed. However, secondment related receipts\nwere offered

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

u/s 270A of the Act by NFAC arising out of different orders of NFAC for the respective above assessment years. 2. Facts of the case are that IBM is a multinational corporation, headquartered in the USA with multiple subsidiaries around the globe, including India. IBM foreign entities received notices under section 148/ section 143(2) of the Income

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

penalty u/s 270A of the Act where return u/s 139(1) of\nthe Act has been filed. However, secondment related receipts were\noffered to tax only in the return filed u/s 148 of the Act.\nName of the assessee\nITA No.\nAssessment\nyear\nIBM Corporation\n544/Bang/2024 | 2017-18\nIBM Netherland B V\n503/Bang/2024 | 2017-18\nIBM United Kingdom Limited\n498/Bang/2024

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

2)\nBangalore\nPAN NO: AABCI4837K\nAPPELLANT\nRESPONDENT\nAppellant by\nShri Sharath Rao, A.R.,\nShri Rajat Nahata, A.R. &\nShri Dhiraj R., A.R.\nRespondent by\nShri D.K. Mishra, D.R.\nDate of Hearing\n10.05.2024\nDate of Pronouncement\n20.05.2024\nORDER\nPER BENCH:\nIncome Tax Appeals at Sl.Nos.1 to 18 above are relating to\nsustaining the penalty levied u/s 271

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 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

2)\nBangalore\nPAN NO: AABCI4837K\nAPPELLANT\nRESPONDENT\nAppellant by\nShri Sharath Rao, A.R.,\nShri Rajat Nahata, A.R. &\nShri Dhiraj R., A.R.\nRespondent by\nShri D.K. Mishra, D.R.\nDate of Hearing\n10.05.2024\nDate of Pronouncement\n20.05.2024\nORDER\nPER BENCH:\nIncome Tax Appeals at Sl.Nos.1 to 18 above are relating to\nsustaining the penalty levied u/s 271

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

2)\nBangalore\nPAN NO: AABCI4837K\nAPPELLANT\nRESPONDENT\nAppellant by\nShri Sharath Rao, A.R.,\nShri Rajat Nahata, A.R. &\nShri Dhiraj R., A.R.\nRespondent by\nShri D.K. Mishra, D.R.\nDate of Hearing\n10.05.2024\nDate of Pronouncement\n20.05.2024\nORDER\nPER BENCH:\nIncome Tax Appeals at Sl.Nos.1 to 18 above are relating to\nsustaining the penalty levied u/s 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

2)\nBangalore\nPAN NO: AABCI4837K\nAPPELLANT\nRESPONDENT\nAppellant by\nShri Sharath Rao, A.R.,\nShri Rajat Nahata, A.R. &\nShri Dhiraj R., A.R.\nRespondent by\nShri D.K. Mishra, D.R.\nDate of Hearing\n10.05.2024\nDate of Pronouncement\n20.05.2024\nORDER\nPER BENCH:\nIncome Tax Appeals at Sl.Nos.1 to 18 above are relating to\nsustaining the penalty levied u/s 271

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

2)\nBangalore\nPAN NO: AABCI4837K\nAPPELLANT\nRESPONDENT\nAppellant by\nShri Sharath Rao, A.R.,\nShri Rajat Nahata, A.R. &\nShri Dhiraj R., A.R.\nRespondent by\nShri D.K. Mishra, D.R.\nDate of Hearing\n10.05.2024\nDate of Pronouncement\n20.05.2024\nORDER\nPER BENCH:\nIncome Tax Appeals at Sl.Nos.1 to 18 above are relating to\nsustaining the penalty levied u/s 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

2)\nBangalore\nPAN NO: AABCI4837K\nAPPELLANT\nRESPONDENT\nAppellant by\nShri Sharath Rao, A.R.,\nShri Rajat Nahata, A.R. &\nShri Dhiraj R., A.R.\nRespondent by\nShri D.K. Mishra, D.R.\nDate of Hearing\n10.05.2024\nDate of Pronouncement\n20.05.2024\nORDER\nPER BENCH:\nIncome Tax Appeals at Sl.Nos.1 to 18 above are relating to\nsustaining the penalty levied u/s 271

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

2)\nBangalore\nPAN NO: AABCI4837K\nAPPELLANT\nRESPONDENT\nAppellant by\nShri Sharath Rao, A.R.,\nShri Rajat Nahata, A.R. &\nShri Dhiraj R., A.R.\nRespondent by\nShri D.K. Mishra, D.R.\nDate of Hearing\n10.05.2024\nDate of Pronouncement\n20.05.2024\nORDER\nPER BENCH:\nIncome Tax Appeals at Sl.Nos.1 to 18 above are relating to\nsustaining the penalty levied u/s 271

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) of the Income Tax Act,\n1961 (in short “The Act”) by NFAC and Sl.Nos.19 to 24 are with regard\nto sustaining penalty u/s 270A of the Act by NFAC arising out of\ndifferent orders of NFAC for the respective above assessment years.\n2. Facts of the case are that IBM is a multinational corporation,\nheadquartered