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

8 of 56 Entity AY Section ITA No. ITR Offered to tax IBM Israel Limited 2014- 271(1)(c) 495/Bang/2024 Not filed In ROI filed 15 u/s 148 IBM Israel Limited 2016- 271(1)(c) 496/Bang/2024 Not filed In ROI filed 17 u/s 148 Category B: 271(1)(c) case where original return 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

8 of 56 Entity AY Section ITA No. ITR Offered to tax IBM Israel Limited 2014- 271(1)(c) 495/Bang/2024 Not filed In ROI filed 15 u/s 148 IBM Israel Limited 2016- 271(1)(c) 496/Bang/2024 Not filed In ROI filed 17 u/s 148 Category B: 271(1)(c) case where original return under section

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

The appeals of the assessees are allowed

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 in the USA with multiple subsidiaries around the\nglobe, including India. IBM foreign entities received notices under\nsection 148/ section 143(2) of the Income

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

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 in the USA with multiple subsidiaries around the\nglobe, including India. IBM foreign entities received notices under\nsection 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

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 in the USA with multiple subsidiaries around the\nglobe, including India. IBM foreign entities received notices under\nsection 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

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 in the USA with multiple subsidiaries around the\nglobe, including India. IBM foreign entities received notices under\nsection 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 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 in the USA with multiple subsidiaries around the\nglobe, including India. IBM foreign entities received notices under\nsection 148/ section 143(2) of the Income

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

The appeals of the assessees are allowed

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 in the USA with multiple subsidiaries around the\nglobe, including India. IBM foreign entities received notices under\nsection 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

8\n(SC)\nThe CIT(A) has noted that the\nAssessee was cognizant about the\nnature of payments received by it but\nchose not to offer the same to tax.\n(Page 17 of the CIT(A) order)\nunder section 133A of the Act. No\nbonafide explanations were provided\nunder Explanation 1 of section 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

8-9 of the CIT(A)'s order)\nAssessee did not offer the FTS\nreceipts to tax under section 139 of\nthe Act\nReceipts were offered to tax only\nafter proceedings under section 201\nof the Act were initiated in case of\nIBM India\nReceipts were offered to tax only\nafter a notice under section 148 of the\nAct

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 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

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 in the USA with multiple subsidiaries around the\nglobe, including India. IBM foreign entities received notices under\nsection 148/ section 143(2) of the Income

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

8\n(SC)\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(1)(c)\nof the Act in respect of the income being\nsurrendered. The only argument made by\nthe Assessee

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 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 in the USA with multiple subsidiaries around the\nglobe, including India. IBM foreign entities received notices under\nsection 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

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 in the USA with multiple subsidiaries around the\nglobe, including India. IBM foreign entities received notices under\nsection 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 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 in the USA with multiple subsidiaries around the\nglobe, including India. IBM foreign entities received notices under\nsection 148/ section 143(2) of the Income

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

8\n(SC)\n\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(1)(c)\nof the Act in respect of the income being\nsurrendered. The only argument made by\nthe