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

reassessment proceedings. IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 31 of 56 Observation of the CIT(A) Rebuttal to the CIT(A)’s observations - Reference to Explanation 3 to section not file a return under section 139 of the 271(1)(c) of the Act was upheld Act basis

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

reassessment proceedings. IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 31 of 56 Observation of the CIT(A) Rebuttal to the CIT(A)’s observations - Reference to Explanation 3 to section not file a return under section 139 of the 271(1)(c) of the Act was upheld Act basis

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

The appeals of the assessees are allowed

201 of the\nAct were initiated in case of IBM India\nExplanation 3 refers to the term\n'reasonable cause'. Reliance can be\nplaced on decision of SC in Singapore\nReceipts were offered to tax only after\na notice under section 148 of the Act\nwas issued, initiating the reassessment\nproceedings/\nduring the course of\nreassessment proceedings.\nReference to Explanation

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

201 of the\nAct were initiated in case of IBM India\nReceipts were offered to tax only after\na notice under section 148 of the Act\nwas issued, initiating the reassessment\nproceedings/ during the course of\nreassessment proceedings.\nReference to Explanation 3 to section\n271(1

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), MANGALORE vs. KARNATAKA BANK LIMITED., MANGALORE

In the result, the appeal of the assessee is partly allowed for statistical purposes and the revenue’s appeal is dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2015-16

reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under Section 154, for any assessment year beginning on or before the 1st day of April 2001. 9. From perusal of Section 14A of the Act, it is evident that for the purposes of computing

M/S. KARNATAKA BANK LIMITED,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX. CIRCLE- 2(1), MANGALURU

In the result, the appeal of the assessee is partly allowed for statistical purposes and the revenue’s appeal is dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2015-16

reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under Section 154, for any assessment year beginning on or before the 1st day of April 2001. 9. From perusal of Section 14A of the Act, it is evident that for the purposes of computing

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

201 of the\nAct were initiated in case of IBM India\nReceipts were offered to tax only after\na notice under section 148 of the Act\nwas issued, initiating the reassessment\nproceedings/ during the course of\nreassessment proceedings.\nReference to Explanation 3 to section\n271(1

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

201 of the\nAct were initiated in case of IBM India\nReceipts were offered to tax only after\na notice under section 148 of the Act\nwas issued, initiating the reassessment\nproceedings/ during the course of\nreassessment proceedings.\nReference to Explanation 3 to section\n271(1

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

201 of the\nAct were initiated in case of IBM India\nReceipts were offered to tax only after\na notice under section 148 of the Act\nwas issued, initiating the reassessment\nproceedings/ during the course of\nreassessment proceedings.\nReference to Explanation 3 to section\n271(1

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

201 of the\nAct were initiated in case of IBM India\nReceipts were offered to tax only after\na notice under section 148 of the Act\nwas issued, initiating the reassessment\nproceedings/ during the course of\nreassessment proceedings.\nReference to Explanation 3 to section\n271(1

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 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

201 of the\nAct were initiated in case of IBM India\nReceipts were offered to tax only after\na notice under section 148 of the Act\nwas issued, initiating the reassessment\nproceedings/ during the course of\nreassessment proceedings.\nReference to Explanation 3 to section\n271(1

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

201 of the\nAct were initiated in case of IBM India\n- Receipts were offered to tax only after\na notice under section 148 of the Act\nwas issued, initiating the reassessment\nproceedings/ during the course of\nreassessment proceedings.\n\n- Reference to Explanation 3 to section\n271(1

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

201 of the\nAct were initiated in case of IBM India\nReceipts were offered to tax only after\na notice under section 148 of the Act\nwas issued, initiating the reassessment\nproceedings/ during the course of\nreassessment proceedings.\nReference to Explanation 3 to section\n271(1

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

201 of the\nAct were initiated in case of IBM India\nReceipts were offered to tax only after\na notice under section 148 of the Act\nwas issued, initiating the reassessment\nproceedings/ during the course of\nreassessment proceedings.\nReference to Explanation 3 to section\n271(1

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

201 of the\nExplanation 3 refers to the term\n'reasonable cause'. Reliance can be\nAct were initiated in case of IBM India\nplaced on decision of SC in Singapore\nReceipts were offered to tax only after\nAirlines Ltd. VS Commissioner of\na notice under section 148 of the Act\nIncome Tax [2022] 144 taxmann.com\nwas issued, initiating the reassessment

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

The appeals of the assessees are allowed

201 of the\nAct were initiated in case of IBM India\nReceipts were offered to tax only after\na notice under section 148 of the Act\nwas issued, initiating the reassessment\nproceedings/ during the course of\nreassessment proceedings.\nReference to Explanation 3 to section\n271(1

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

201 of the\nAct were initiated in case of IBM India\nReceipts were offered to tax only after\na notice under section 148 of the Act\nwas issued, initiating the reassessment\nproceedings/ during the course of\nreassessment proceedings.\nReference to Explanation 3 to section\n271(1