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)\nof the Act in respect of the income being\nsurrendered. The only argument made by\nthe Assessee was that it voluntarily\noffered receipts to tax and therefore,\npenalty cannot be levied.\n\n- In the case of IBM, the matter in respect\nof taxability of secondment expenses\nwhich is a debatable issue if not\nconsidered in favor

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)\nof the Act in respect of the income being\nsurrendered. The only argument made by\nthe Assessee was that it voluntarily\noffered receipts to tax and therefore,\npenalty cannot be levied.\n\nIn the case of IBM, the matter in respect\nof taxability of secondment expenses\nwhich is a debatable issue if not\nconsidered in favor

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)\nof the Act in respect of the income being\nsurrendered. The only argument made by\nthe Assessee was that it voluntarily\noffered receipts to tax and therefore,\npenalty cannot be levied.\nIn the case of IBM, the matter in respect\nof taxability of secondment expenses\nwhich is a debatable issue if not\nconsidered in favor

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

penalty on the\nassessee.\nThe CIT(A) has relied on the ruling of\nthe Supreme Court (“SC") in MAK\nData P. Ltd. vs CIT-II [2013] 38\ntaxmann.com 448 (SC) to support the\nabove contention\nMAK Data (supra) ruling is in the context\nof a case where income was voluntarily\noffered pursuant to a survey proceeding\nunder section 133A

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)\nof the Act in respect of the income being\nsurrendered. The only argument made by\nthe Assessee was that it voluntarily\noffered receipts to tax and therefore,\npenalty cannot be levied.\nIn the case of IBM, the matter in respect\nof taxability of secondment expenses\nwhich is a debatable issue if not\nconsidered in favor

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) Data P. Ltd. vs CIT-II [2013] 38 of the Act in respect of the income being taxmann.com 448 (SC) to support the surrendered. The only argument made by above contention the Assessee was that it voluntarily offered receipts to tax and therefore, (Page 10/11/15/16 of the CIT(A)’s order) penalty cannot be levied

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

The appeals of the assessees are allowed

penalty on the\nassessee.\nThe CIT(A) has relied on the ruling of\nthe Supreme Court (\"SC") in MAK\nData P. Ltd. vs CIT-II [2013] 38\ntaxmann.com 448 (SC) to support the\nabove contention\nMAK Data (supra) ruling is in the context\nof a case where income was voluntarily\noffered pursuant to a survey proceeding\nunder section 133A

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)\nof the Act in respect of the income being\nsurrendered. The only argument made by\nthe Assessee was that it voluntarily\noffered receipts to tax and therefore,\npenalty cannot be levied.\nIn the case of IBM, the matter in respect\nof taxability of secondment expenses\nwhich is a debatable issue if not\nconsidered in favor

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)\nof the Act in respect of the income being\nsurrendered. The only argument made by\nthe Assessee was that it voluntarily\noffered receipts to tax and therefore,\npenalty cannot be levied.\nIn the case of IBM, the matter in respect\nof taxability of secondment expenses\nwhich is a debatable issue if not\nconsidered in favor

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) Data P. Ltd. vs CIT-II [2013] 38 of the Act in respect of the income being taxmann.com 448 (SC) to support the surrendered. The only argument made by above contention the Assessee was that it voluntarily offered receipts to tax and therefore, (Page 10/11/15/16 of the CIT(A)’s order) penalty cannot be levied

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)\nof the Act in respect of the income being\nsurrendered. The only argument made by\nthe Assessee was that it voluntarily\noffered receipts to tax and therefore,\npenalty cannot be levied.\nIn the case of IBM, the matter in respect\nof taxability of secondment expenses\nwhich is a debatable issue if not\nconsidered in favor

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)\nof the Act in respect of the income being\nsurrendered. The only argument made by\nthe Assessee was that it voluntarily\noffered receipts to tax and therefore,\npenalty cannot be levied.\nIn the case of IBM, the matter in respect\nof taxability of secondment expenses\nwhich is a debatable issue if not\nconsidered in favor

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) Data P. Ltd. vs CIT-II [2013] 38 of the Act in respect of the income being taxmann.com 448 (SC) to support the surrendered. The only argument made by above contention the Assessee was that it voluntarily offered receipts to tax and therefore, (Page 10/11/15/16 of the CIT(A)’s order) penalty cannot be levied

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)\nof the Act in respect of the income being\nsurrendered. The only argument made by\nthe Assessee was that it voluntarily\noffered receipts to tax and therefore,\npenalty cannot be levied.\nIn the case of IBM, the matter in respect\nof taxability of secondment expenses\nwhich is a debatable issue if not\nconsidered in favor

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) Data P. Ltd. vs CIT-II [2013] 38 of the Act in respect of the income being taxmann.com 448 (SC) to support the surrendered. The only argument made by above contention the Assessee was that it voluntarily offered receipts to tax and therefore, (Page 10/11/15/16 of the CIT(A)’s order) penalty cannot be levied

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)\nof the Act in respect of the income being\nsurrendered. The only argument made by\nthe Assessee was that it voluntarily\noffered receipts to tax and therefore,\npenalty cannot be levied.\nIn the case of IBM, the matter in respect\nof taxability of secondment expenses\nwhich is a debatable issue if not\nconsidered in favor

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)\nof the Act in respect of the income being\nsurrendered. The only argument made by\nthe Assessee was that it voluntarily\noffered receipts to tax and therefore,\npenalty cannot be levied.\nIn the case of IBM, the matter in respect\nof taxability of secondment expenses\nwhich is a debatable issue if not\nconsidered in favor

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)\nof the Act in respect of the income being\nsurrendered. The only argument made by\nthe Assessee was that it voluntarily\noffered receipts to tax and therefore,\npenalty cannot be levied.\nIn the case of IBM, the matter in respect\nof taxability of secondment expenses\nwhich is a debatable issue if not\nconsidered in favor