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

section 197, in respect to deductibility of tax on similar receipts - The CIT(A) highlighted that section 195(2) and section 197 of the Act are in the nature of safeguard sections to make sure that taxes are rightfully deducted on payments. - The CIT(A) has thereafter contended that the Assessee has not availed any of the safeguards and basis

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

section 197, in respect to deductibility of tax on similar receipts - The CIT(A) highlighted that section 195(2) and section 197 of the Act are in the nature of safeguard sections to make sure that taxes are rightfully deducted on payments. - The CIT(A) has thereafter contended that the Assessee has not availed any of the safeguards and basis

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

Section 9(i)(vii) and Section 195(1) of the Act, which is reproduced below for the\nfacility of reference:\n9(i)(vii) income by way of fees for technical services13 payable by--\n(a) the Government ; or\n(b) a person who is a resident, except where the fees are payable in respect of\nservices utilised in a business

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

reassessed under section 147 of the Act.\n3.5 Subsequent to the above, the issue on taxability payments to\nseconded employees was revisited in the Hon'ble Delhi HC decision\nin the case of Centrica India Offshore (P.) Ltd. vs CIT [2014] 44\ntaxmann.com 300 (Delhi HC) dated 25 April 2014, wherein the said\nissue was held against the assessee

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 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

reassessed under section 147 of the Act.\n3.5\nSubsequent to the above, the issue on taxability payments to\nseconded employees was revisited in the Hon'ble Delhi HC decision\nin the case of Centrica India Offshore (P.) Ltd. vs CIT [2014] 44\ntaxmann.com 300 (Delhi HC) dated 25 April 2014, wherein the said\nissue was held against the assessee

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

reassessed under section 147 of the Act.\n3.5 Subsequent to the above, the issue on taxability payments to\nseconded employees was revisited in the Hon'ble Delhi HC decision\nin the case of Centrica India Offshore (P.) Ltd. vs CIT [2014] 44\ntaxmann.com 300 (Delhi HC) dated 25 April 2014, wherein the said\nissue was held against the 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

reassessed under section 147 of the Act;\n3.5\nSubsequent to the above, the issue on taxability payments to\nseconded employees was revisited in the Hon'ble Delhi HC decision\nin the case of Centrica India Offshore (P.) Ltd. vs CIT [2014] 44\ntaxmann.com 300 (Delhi HC) dated 25 April 2014, wherein the said\nissue was held against the assessee

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

reassessed under section 147 of the Act.\n3.5 Subsequent to the above, the issue on taxability payments to\nseconded employees was revisited in the Hon'ble Delhi HC decision\nin the case of Centrica India Offshore (P.) Ltd. vs CIT [2014] 44\ntaxmann.com 300 (Delhi HC) dated 25 April 2014, wherein the said\nissue was held against the assessee

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

The appeals of the assessees are allowed

Section 9(i)(vii) and Section 195(1) of the Act, which is reproduced below for the\nfacility of reference:\n9(i)(vii) income by way of fees for technical services13 payable by--\n(a) the Government ; or\n(b) a person who is a resident, except where the fees are payable in respect of\nservices utilised in a business

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

Section 9(i)(vii) and Section 195(1) of the Act, which is reproduced below for the\nfacility of reference:\n9(i)(vii) income by way of fees for technical services13 payable by--\n(a) the Government ; or\n(b) a person who is a resident, except where the fees are payable in respect of\nservices utilised in a business

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

Section 9(i)(vii) and Section 195(1) of the Act, which is reproduced below for the\nfacility of reference:\n9(i)(vii) income by way of fees for technical services13 payable by--\n(a) the Government ; or\n(b) a person who is a resident, except where the fees are payable in respect of\nservices utilised in a business

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

Section 9(i)(vii) and Section 195(1) of the Act, which is reproduced below for the\nfacility of reference:\n9(i)(vii) income by way of fees for technical services13 payable by--\n(a) the Government ; or\n(b) a person who is a resident, except where the fees are payable in respect of\nservices utilised in a business

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

Section 9(i)(vii) and Section 195(1) of the Act, which is reproduced below for the\nfacility of reference:\n9(i)(vii) income by way of fees for technical services13 payable by--\n(a) the Government ; or\n(b) a person who is a resident, except where the fees are payable in respect of\nservices utilised in a business

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

Section 9(i)(vii) and Section 195(1) of the Act, which is reproduced below for the\nfacility of reference:\n9(i)(vii) income by way of fees for technical services13 payable by--\n(a) the Government ; or\n(b) a person who is a resident, except where the fees are payable in respect of\nservices utilised in a business

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

Section 9(i)(vii) and Section 195(1) of the Act, which is reproduced below for the\nfacility of reference:\n9(i)(vii) income by way of fees for technical services13 payable by--\n(a) the Government ; or\n(b) a person who is a resident, except where the fees are payable in respect of\nservices utilised in a business

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

Section 9(i)(vii) and Section 195(1) of the Act, which is reproduced below for the\nfacility of reference:\n9(i)(vii) income by way of fees for technical services13 payable by--\n(a) the Government ; or\n(b) a person who is a resident, except where the fees are payable in respect of\nservices utilised in a business

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

reassessed under section 147 of the Act.\n3.5\nSubsequent to the above, the issue on taxability payments to\nseconded employees was revisited in the Hon'ble Delhi HC decision\nin the case of Centrica India Offshore (P.) Ltd. vs CIT [2014] 44\ntaxmann.com 300 (Delhi HC) dated 25 April 2014, wherein the said\nissue was held against the assessee