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

41 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nCategory E: 270A case where original return under section\n139(1) of the Act has not been filed and receipts were offered to\ntax in the return filed under section 148 of the Act\nObservation of the CIT(A)\nThe

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

41 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nCategory E: 270A case where original return under section\n139(1) of the Act has not been filed and receipts were offered to\ntax in the return filed under section 148 of the Act\nObservation of the CIT(A)\nRebuttal

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 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

41 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nCategory E: 270A case where original return under section\n139(1) of the Act has not been filed and receipts were offered to\ntax in the return filed under section 148 of the Act\nObservation of the CIT(A)\nThe

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 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\n139) and thereby contending that the\nAssessee had not disclosed all the facts\nmaterial to the computation of its total\nincome. Reference drawn to Delhi\nTribunal's ruling in the case of Ajay\nJain vs ITO [2013] 32 taxmann.com\n270 (Delhi ITAT)\n(Page 11/12 of the CIT(A)'s order)\nThe AO and CIT(A) have erred

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

41 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nCategory E: 270A case where original return under section\n139(1) of the Act has not been filed and receipts were offered to\ntax in the return filed under section 148 of the Act\nObservation of the CIT(A)\nThe

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

41 of 56 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed under section 148 of the Act Observation of the CIT(A) Rebuttal to the CIT(A)’s observations - The CIT(A) has rejected the submission of While the assessment

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

41 of 56 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed under section 148 of the Act Observation of the CIT(A) Rebuttal to the CIT(A)’s observations - The CIT(A) has rejected the submission of While the assessment

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

41 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nCategory E: 270A case where original return under section\n139(1) of the Act has not been filed and receipts were offered to\ntax in the return filed under section 148 of the Act\nObservation of the CIT(A)\nThe

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

41 of 56 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed under section 148 of the Act Observation of the CIT(A) Rebuttal to the CIT(A)’s observations - The CIT(A) has rejected the submission of While the assessment

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

41 of 56 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed under section 148 of the Act Observation of the CIT(A) Rebuttal to the CIT(A)’s observations - The CIT(A) has rejected the submission of While the assessment

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 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

K.RAMASWAMY ,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), MYSORE

In the result, both the appeals by the assessee are allowed

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

Section 271(1B) do not apply for the reason that the re-assessment order does not contain any direction for initiation of penalty proceedings. 7.3. The Learned Assessing Officer has failed to appreciate that the expression 'penalty proceedings initiated u/s 271(1)(c), 271B separately' stated in the re-assessment order, cannot be regarded as 'direction for initiation of penalty

SHRI. K. RAMASWAMY,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, MYSORE

In the result, both the appeals by the assessee are allowed

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

Section 271(1B) do not apply for the reason that the re-assessment order does not contain any direction for initiation of penalty proceedings. 7.3. The Learned Assessing Officer has failed to appreciate that the expression 'penalty proceedings initiated u/s 271(1)(c), 271B separately' stated in the re-assessment order, cannot be regarded as 'direction for initiation of penalty

SHRI. K. RAMASWAMY,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE--2(1),, MYSORE

In the result, both the appeals by the assessee are allowed

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

Section 271(1B) do not apply for the reason that the re-assessment order does not contain any direction for initiation of penalty proceedings. 7.3. The Learned Assessing Officer has failed to appreciate that the expression 'penalty proceedings initiated u/s 271(1)(c), 271B separately' stated in the re-assessment order, cannot be regarded as 'direction for initiation of penalty