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

u/s 144B r.w.s. 147 of the Income-tax Act, 1961 (the Act) by the National Faceless Assessment Centre (ld. AO) was dismissed. Therefore, assessee is aggrieved and has preferred this appeal before us. 3. The assessee has raised the following grounds:- “1. General Ground 1.1. The order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre

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

u/s 144B r.w.s. 147 of the Income-tax Act, 1961 (the Act) by the National Faceless Assessment Centre (ld. AO) was dismissed. Therefore, assessee is aggrieved and has preferred this appeal before us. 3. The assessee has raised the following grounds:- “1. General Ground 1.1. The order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre

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)(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

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 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

147 of the Act.\nHence, in light of the above factual position and judicial\nprecedence, it is submitted that the entire penalty levied in the case\nof the Assessee deserves to be quashed.\n5. On the other hand, 1d. D.R. submitted that assessee has not\noffered the reimbursement of salary cost of the secondment of\nemployees to tax. The same

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-6(1)(1) BANGALORE, KORAMANGALA, BENGALURU vs. SHRI BOMMAI SOMMAPPA BASAVARAJ, BANGALORE

In the result, Appeal of the Revenue is dismissed and CO filed by the assessee is dismissed, as not pressed

Bench: Chandra Poojari & Shri Prakash Chand Yadav

reassessment proceedings are bad in law. 5.6 During the hearing, the assessee sought for copy of the statement recorded on oath u/s 131 of the Act from Sri. Naveen R. Shetty and the information received from the Investigation wing. In the statement Sri. Naveen Shetty denied that he had paid any money to the assessee. It was also stated

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-6(1)(1) BANGALORE, KORAMANGALA, BENGALURU vs. SHRI BOMMAI SOMMAPPA BASAVARAJ, BANGALORE

In the result, Appeal of the Revenue is dismissed and CO filed by the assessee is dismissed, as not pressed

Bench: Chandra Poojari & Shri Prakash Chand Yadav

reassessment proceedings are bad in law. 5.6 During the hearing, the assessee sought for copy of the statement recorded on oath u/s 131 of the Act from Sri. Naveen R. Shetty and the information received from the Investigation wing. In the statement Sri. Naveen Shetty denied that he had paid any money to the assessee. It was also stated

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

147 of the Act.\n\nPage 46 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nObservation of the CIT(A)\nand receipt were offered to tax only after\na notice under section 148 of the Act\nwas issued, initiating the reassessment\nproceedings.\nThe CIT(A) has distinguished the facts

SHRI M. THIMMEGOWDA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, both the appeals by the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

147 and 148, have been removed by the non obstante clause with which sub-section (1) of section 153A opens. The time-limit within which the notice under section 148 can be issued, as provided in section 149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer

SHRI M. THIMMEGOWDA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, both the appeals by the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

147 and 148, have been removed by the non obstante clause with which sub-section (1) of section 153A opens. The time-limit within which the notice under section 148 can be issued, as provided in section 149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer

SHRI. JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri George George K.

established the link between Romulus Assets Limited and Embassy Group. (ix) It came to the notice of the appellant that Mrs. Mahtani was issued summons by the AO to testify personally on oath about the relationship between Romulus Assets Limited and Embassy Group. The appellant officially procured a copy of the statement made on oath by Mrs. Mahtani in this

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri George George K.

established the link between Romulus Assets Limited and Embassy Group. (ix) It came to the notice of the appellant that Mrs. Mahtani was issued summons by the AO to testify personally on oath about the relationship between Romulus Assets Limited and Embassy Group. The appellant officially procured a copy of the statement made on oath by Mrs. Mahtani in this

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri George George K.

established the link between Romulus Assets Limited and Embassy Group. (ix) It came to the notice of the appellant that Mrs. Mahtani was issued summons by the AO to testify personally on oath about the relationship between Romulus Assets Limited and Embassy Group. The appellant officially procured a copy of the statement made on oath by Mrs. Mahtani in this

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri George George K.

established the link between Romulus Assets Limited and Embassy Group. (ix) It came to the notice of the appellant that Mrs. Mahtani was issued summons by the AO to testify personally on oath about the relationship between Romulus Assets Limited and Embassy Group. The appellant officially procured a copy of the statement made on oath by Mrs. Mahtani in this

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri George George K.

established the link between Romulus Assets Limited and Embassy Group. (ix) It came to the notice of the appellant that Mrs. Mahtani was issued summons by the AO to testify personally on oath about the relationship between Romulus Assets Limited and Embassy Group. The appellant officially procured a copy of the statement made on oath by Mrs. Mahtani in this

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri George George K.

established the link between Romulus Assets Limited and Embassy Group. (ix) It came to the notice of the appellant that Mrs. Mahtani was issued summons by the AO to testify personally on oath about the relationship between Romulus Assets Limited and Embassy Group. The appellant officially procured a copy of the statement made on oath by Mrs. Mahtani in this