GLOBE TELESERVICES LIMITED,HONG KONG vs. THE DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE-2(1), BANGALORE, BANGALORE

In the result, both the appeals filed by the assessee for both\nthe years under consideration stands partly allowed

Section 9(1)(vi) of the Income Tax Act, leading to reassessment.", "held": "The Tribunal noted that the payments were

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeal filed by the Revenue is allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuthe Dy. Commissioner Of Vs Shri C. Gangadhara Murthy Income-Tax, No. 322, 3Rd A Corss, 2Nd Block Circle - 6(2)(1) 3Rd Stage, Basaveshwaranagar Bangalore . Bangalore 560079. Pan – Agipg 2668 N (Appellant) (Respondent)

9. According to ld. AR, neither Explanation 2(a) nor Explanation 2(b) is applicable. Explanation 2(c) is also not applicable because section 147/148 relates to income escaping assessment and escaping assessment can only be considered once the power of making assessment under the statute is not available to the Assessing Officer. Therefore, till the time when period

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

9(1)(vi) of the Act. The AO noted that the ITAT, Bangalore has held the payments made to GIL towards Adwords program as royalty vide its order dated 23.10.2017. 4. Based on the above information in the case of GIPL, the AO observed that the assessee-GIL has not filed return of income for the respective assessment years

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

9(1)(vi) of the Act. The AO noted that the ITAT, Bangalore has held the payments made to GIL towards Adwords program as royalty vide its order dated 23.10.2017. 4. Based on the above information in the case of GIPL, the AO observed that the assessee-GIL has not filed return of income for the respective assessment years

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts