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117 results for “reassessment”+ Section 263(1)(i)clear

Sorted by relevance

Delhi379Mumbai341Chennai202Kolkata166Ahmedabad137Bangalore117Hyderabad94Jaipur91Chandigarh89Raipur62Rajkot59Pune53Indore47Nagpur46Cuttack34Jodhpur29Patna28Cochin25Agra24Surat23Amritsar22Allahabad22Lucknow21Guwahati20Visakhapatnam15Dehradun7Ranchi4Panaji4Varanasi2Jabalpur2

Key Topics

Section 153C97Addition to Income64Section 153A59Section 14855Section 26349Section 143(3)43Section 13242Section 14733Section 132(4)29

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

ITA 544/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

263 nor has been reassessed under section 147 of the Act. (Page 17 of the CIT(A) order) Category F: 270A case where original return under section 139(1

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

ITA 499/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

263 nor has been reassessed under section 147 of the Act. (Page 17 of the CIT(A) order) Category F: 270A case where original return under section 139(1

Showing 1–20 of 117 · Page 1 of 6

Disallowance25
Reopening of Assessment19
Reassessment13

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

ITA 497/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

263 nor has been reassessed under section 147 of the Act. (Page 17 of the CIT(A) order) Category F: 270A case where original return under section 139(1

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

ITA 496/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

263 nor has been reassessed under section 147 of the Act. (Page 17 of the CIT(A) order) Category F: 270A case where original return under section 139(1

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

The appeals of the assessees are allowed

ITA 495/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\nInternationale\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nBuromaschinen\n13\nassessment\nGesellschaft m.b.H\n(\"IBM Austria\")\nproceedings\nIBM Del Peru SAC\n2012

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

ITA 489/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nassessment\nGMBH (\"IBM\n13\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\nassessment\n13\nproceedings\nBM Osterreich\nInternationale\nBuromaschinen\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nassessment\nGesellschaft m.b.H\n13\n(\"IBM Austria\")\nproceedings\nIBM Del Peru SAC\n2012

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

ITA 543/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\nInternationale\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nBuromaschinen\n13\nassessment\nGesellschaft m.b.H\nproceedings\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012

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

ITA 490/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\nInternationale\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nBuromaschinen\n13\nassessment\nGesellschaft m.b.H\nproceedings\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012

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

ITA 546/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 May 2024AY 2015-16

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\nInternationale\nBuromaschinen\nGesellschaft m.b.H\n(\"IBM Austria\")\n2012-\n13\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nassessment\nproceedings\n2012-\nIBM Del Peru SAC\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

ITA 501/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nproceedings\nGesellschaft m.b.H\n(\"IBM Austria\")\n\nIBM Del Peru

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

ITA 500/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nproceedings\nGesellschaft m.b.H\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012-\n271(1

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

The appeals of the assessees are allowed

ITA 491/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c) 501/Bang/2024\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c) 489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\nInternationale\nBuromaschinen\nGesellschaft m.b.H\n(\"IBM Austria\")\n2012-\n271(1)(c) 504/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nIBM Del Peru SAC\n2012-\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

ITA 494/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nproceedings\nGesellschaft m.b.H\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012

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

ITA 542/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

reassessment proceedings\n\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH (\"IBM\nGermany\")\n13\nassessment\nproceedings\n\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\n\nBM Osterreich\nInternationale\nBuromaschinen\nGesellschaft m.b.H\n(\"IBM Austria\")\n2012-\n13\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nassessment\nproceedings\n\nIBM Del Peru

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

ITA 498/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH (\"IBM\n13\nGermany\")\nassessment\nNot filed\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\nInternationale\nBuromaschinen\nGesellschaft m.b.H\n(\"IBM Austria\")\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nIBM Del Peru SAC\n2012

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

ITA 545/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nproceedings\nGesellschaft m.b.H\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012

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

ITA 541/BANG/2024[2019-20]Status: DisposedITAT Bangalore20 May 2024AY 2019-20

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\nInternationale\nBuromaschinen\nGesellschaft m.b.H\n(\"IBM Austria\")\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\n2012-\nIBM Del Peru

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

ITA 488/BANG/2024[2018-19]Status: DisposedITAT Bangalore20 May 2024AY 2018-19

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nproceedings\nGesellschaft m.b.H\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012-\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

ITA 492/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nproceedings\nGesellschaft m.b.H\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012-\n271(1

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

ITA 504/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nproceedings\nGesellschaft m.b.H\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012-\n271(1