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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

8 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax IBM Israel Limited 2014- 15 271(1)(c) 495/Bang/2024 Not filed In ROI filed u/s 148 IBM Israel Limited 2016- 17 271(1)(c) 496/Bang/2024 Not filed In ROI filed u/s

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

8 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others 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

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

8 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax IBM Israel Limited 2014- 15 271(1)(c) 495/Bang/2024 Not filed In ROI filed u/s 148 IBM Israel Limited 2016- 17 271(1)(c) 496/Bang/2024 Not filed In ROI filed u/s

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

8 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others 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

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

8 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others 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

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

8 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax IBM Israel Limited 2014- 15 271(1)(c) 495/Bang/2024 Not filed In ROI filed u/s 148 IBM Israel Limited 2016- 17 271(1)(c) 496/Bang/2024 Not filed In ROI filed u/s

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

8 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others 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

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

8 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others 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

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

8 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others 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

DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. RASHTROTTHANA PARISHAT, BENGALURU

In the result, the appeal filed by the Revenue is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017=18

U/s 270A of the Act. In the opinion of ld. CIT(A)/NFAC the AO has failed to establish that any mens rea was involved & the assessee willfully misrepresented or suppressed the facts. 9.4 For the purpose of evaluating the correctness of rival submissions addressed we deem it apposite to extract section 270A of the Act herein below: 270A. Penalty

RAGHURAM ENTERPRISES ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

8 of 18 7. By virtue of such Explanation it may be open for the Revenue to levy penalty from such a person even in a case where there is no addition to the income declared by the searched person in the return filed pursuant to search. Nevertheless this Section is confined to searched person and cannot be extended

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

8 of 18 7. By virtue of such Explanation it may be open for the Revenue to levy penalty from such a person even in a case where there is no addition to the income declared by the searched person in the return filed pursuant to search. Nevertheless this Section is confined to searched person and cannot be extended

RAGHURAM ENTERPRISES ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

8 of 18 7. By virtue of such Explanation it may be open for the Revenue to levy penalty from such a person even in a case where there is no addition to the income declared by the searched person in the return filed pursuant to search. Nevertheless this Section is confined to searched person and cannot be extended

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

8 of 18 7. By virtue of such Explanation it may be open for the Revenue to levy penalty from such a person even in a case where there is no addition to the income declared by the searched person in the return filed pursuant to search. Nevertheless this Section is confined to searched person and cannot be extended

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3),, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

8 of 18 7. By virtue of such Explanation it may be open for the Revenue to levy penalty from such a person even in a case where there is no addition to the income declared by the searched person in the return filed pursuant to search. Nevertheless this Section is confined to searched person and cannot be extended

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

8 of 18 7. By virtue of such Explanation it may be open for the Revenue to levy penalty from such a person even in a case where there is no addition to the income declared by the searched person in the return filed pursuant to search. Nevertheless this Section is confined to searched person and cannot be extended