WESTERN DIGITAL TECHNOLOGIES INC.,UNITED STATES OF AMERICA vs. DEPUTY COMMISSIONER OF INCOME-TAX, (INTERNATIONAL TAXATION), CIRCLE-2(1) , BANGALORE

In the result, the appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

permanent establishment of assessee in India. 2.4 It is submitted that during the year under consideration, the SanDisk LLC, USA was in receipt of reimbursement from SanDisk India towards reimbursement of salary expenses of expats. The Ld.AO was of the opinion that, the marketing support team of SanDisk India creates a PE of assessee and treated the reimbursement of salary

M/S NICE LTD ,ISRAEL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2) INTERNATIONAL TAXATION , BANGALORE

In the result, ITA No.287/Bang/2018 is partly allowed, while ITA

Bench: Shri Chandra Poojari & Smt. Beena Pillai

permanent establishment of the non-resident supplier, there is no obligation on the part of the payee to make deduction under section 195(1). [Para 22] It is well-settled that in the absence of any definition of 'copyright' in the Income-tax Act or the DTAA with the respective Countries, in view of clause 3 of the DTAA, reference

M/S NICE LTD ,ISRAEL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)INTEERNATIONAL TAXATION , BANGALORE

In the result, ITA No.287/Bang/2018 is partly allowed, while ITA

Bench: Shri Chandra Poojari & Smt. Beena Pillai

permanent establishment of the non-resident supplier, there is no obligation on the part of the payee to make deduction under section 195(1). [Para 22] It is well-settled that in the absence of any definition of 'copyright' in the Income-tax Act or the DTAA with the respective Countries, in view of clause 3 of the DTAA, reference

ITO vs. SRI. N.P. BAGWA & OTHERS,

In the result, all these appeals and cross objections are allowed

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

permanent establishment (not being general administrative/executive expenses) and reimbursed to it, are allowable in full and not subject to limits in sec.44C of the IT Act, 1961”. 13. The facts in this case are that two companies formed a consortium for the limited purpose and each party was required to perform its specified portion of the contract separately and each

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

establishes by itself that the ‘make available’ criteria is satisfied and the subject receipts are taxable as FTS. (Page 23 of the CIT(A) order) - - The CIT(A) has contended that mere MAK Data (supra) ruling is in the context acceptance of tax liability will not of a case where income was voluntarily preclude the levy of the penalty

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

establishes by itself that the ‘make available’ criteria is satisfied and the subject receipts are taxable as FTS. (Page 23 of the CIT(A) order) - - The CIT(A) has contended that mere MAK Data (supra) ruling is in the context acceptance of tax liability will not of a case where income was voluntarily preclude the levy of the penalty

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

establishes by itself that the ‘make available’ criteria is satisfied and the subject receipts are taxable as FTS. (Page 23 of the CIT(A) order) - - The CIT(A) has contended that mere MAK Data (supra) ruling is in the context acceptance of tax liability will not of a case where income was voluntarily preclude the levy of the penalty

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

establishes by itself that the ‘make available’ criteria is satisfied and the subject receipts are taxable as FTS. (Page 23 of the CIT(A) order) - - The CIT(A) has contended that mere MAK Data (supra) ruling is in the context acceptance of tax liability will not of a case where income was voluntarily preclude the levy of the penalty

AGRICULTURAL PRODUCE MARKETING COMMITTEE,CHAMARAJANAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJANAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

established that reassessment actions commenced more than three years after the relevant Assessment Year require approval from the Principal Chief Commissioner, not the Principal Commissioner. Thus, sanction provided by the Principal Commissioner for reassessment under Section 148A would not stand. 21. In this context, he submitted that, based on information available on record, approval was obtained from the Principal Commissioner

AGRICULTURAL PRODUCE MARKETING COMMITTEE,CHAMARAJNAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJNAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

established that reassessment actions commenced more than three years after the relevant Assessment Year require approval from the Principal Chief Commissioner, not the Principal Commissioner. Thus, sanction provided by the Principal Commissioner for reassessment under Section 148A would not stand. 21. In this context, he submitted that, based on information available on record, approval was obtained from the Principal Commissioner

AGRICULTURAL PRODUCE MARKETING COMMITEE,CHAMARAJANAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJNAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

established that reassessment actions commenced more than three years after the relevant Assessment Year require approval from the Principal Chief Commissioner, not the Principal Commissioner. Thus, sanction provided by the Principal Commissioner for reassessment under Section 148A would not stand. 21. In this context, he submitted that, based on information available on record, approval was obtained from the Principal Commissioner

AGRICULTURAL PRODUCE MARKETING COMMITTEE,CHAMARAJNAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJNAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

established that reassessment actions commenced more than three years after the relevant Assessment Year require approval from the Principal Chief Commissioner, not the Principal Commissioner. Thus, sanction provided by the Principal Commissioner for reassessment under Section 148A would not stand. 21. In this context, he submitted that, based on information available on record, approval was obtained from the Principal Commissioner

EUROFINS PEENYA RESOURCES PRIVATE LIMITED (FORMERLY KNOWN AS EUROFINS ADVINUS LIMITED) ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1) , BANGALORE

In the result, the appeal for AY 2013-14 is partly allowed

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

permanent establishments of such foreign vendors in India. 4.3. Without prejudice to the above, the learned assessing officer and the CIT(A). NFAC have erred in not adopting the beneficial provisions under the Double Tax Avoidance Agreements. 4.4. The learned AO and the CIT(A). NFAC have erred in not appreciating that payments for annual maintenance contracts shall ITA Nos.1113

M/S. EUROFINS PEENYA RESOURCES PRIVATE LIMITED(FORMERLY KNOW AS EUROFINS ADVINUS LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal for AY 2013-14 is partly allowed

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

permanent establishments of such foreign vendors in India. 4.3. Without prejudice to the above, the learned assessing officer and the CIT(A). NFAC have erred in not adopting the beneficial provisions under the Double Tax Avoidance Agreements. 4.4. The learned AO and the CIT(A). NFAC have erred in not appreciating that payments for annual maintenance contracts shall ITA Nos.1113

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

reassessment proceeding had to be completed. Accordingly, the AO IT(IT)A Nos.191 to 194/Bang/2024 Page 4 of 43 passed the draft assessment order making additions towards royalty income as under:- Asst. Year Amount

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

reassessment proceeding had to be completed. Accordingly, the AO IT(IT)A Nos.191 to 194/Bang/2024 Page 4 of 43 passed the draft assessment order making additions towards royalty income as under:- Asst. Year Amount

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENAGLURU

From or relate to the Services

Bench: Shri George George K. & Shri Laxmi Prasad Sahuit(It)A Nos.191 To 194/Bang/2024

reassessment proceeding had to be completed. Accordingly, the AO passed the draft assessment order making additions towards royalty income as under:- Asst. Year Amount (Rs.) AY 2013-14 11,149,199,289 AY 2014-15 16,448,019,562 AY 2015-16 23,273,984,501 AY 2016-17 35,758,139,868 5. Against the draft assessment order

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

reassessment proceeding u/s. 147 was initiated by the Ld.AO and consequently by and under the order passed under section 143(3) r.w.s. 147 of the Act, disallowance of sales commission paid to MSI was made under section 40(a)(ia) of the Act which was challenged by the assessee before the First Appellate Authority. However, the order was made reversed

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

reassessment proceeding u/s. 147 was initiated by the Ld.AO and consequently by and under the order passed under section 143(3) r.w.s. 147 of the Act, disallowance of sales commission paid to MSI was made under section 40(a)(ia) of the Act which was challenged by the assessee before the First Appellate Authority. However, the order was made reversed