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 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

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

u/s 148 Category F: 270A case where original return under section 139(1) of the Act has been filed and receipts were offered to tax during the course of the assessment proceedings IBM Australia 2018- 19 270A 488/Bang/2024 Filed During assessment proceedings Secondment receipts offered in the ITR, IBM Australia 2019- 20 270A 541/Bang/2024 Filed AP IT/other receipts offered during

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

u/s 148 Category F: 270A case where original return under section 139(1) of the Act has been filed and receipts were offered to tax during the course of the assessment proceedings IBM Australia 2018- 270A 488/Bang/2024 Filed During 19 assessment proceedings Secondment receipts offered in the ITR, AP IT/other receipts offered during assessment proceedings IBM Australia 2019- 270A 541/Bang/2024

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

u/s 148 Category F: 270A case where original return under section 139(1) of the Act has been filed and receipts were offered to tax during the course of the assessment proceedings IBM Australia 2018- 19 270A 488/Bang/2024 Filed During assessment proceedings Secondment receipts offered in the ITR, IBM Australia 2019- 20 270A 541/Bang/2024 Filed AP IT/other receipts offered during

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

u/s 148 Category F: 270A case where original return under section 139(1) of the Act has been filed and receipts were offered to tax during the course of the assessment proceedings IBM Australia 2018- 270A 488/Bang/2024 Filed During 19 assessment proceedings IBM Australia 2019- 270A 541/Bang/2024 Filed Secondment 20 receipts offered in the ITR, AP IT/other receipts offered during

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

u/s 148 Category F: 270A case where original return under section 139(1) of the Act has been filed and receipts were offered to tax during the course of the assessment proceedings IBM Australia 2018- 270A 488/Bang/2024 Filed During 19 assessment proceedings Secondment receipts offered in the ITR, AP IT/other receipts offered during assessment proceedings IBM Australia 2019- 270A 541/Bang/2024

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

u/s 148 Category F: 270A case where original return under section 139(1) of the Act has been filed and receipts were offered to tax during the course of the assessment proceedings IBM Australia 2018- 270A 488/Bang/2024 Filed During 19 assessment proceedings Secondment receipts offered in the ITR, IBM Australia 2019- 270A 541/Bang/2024 Filed AP IT/other 20 receipts offered during

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

u/s 148 Category F: 270A case where original return under section 139(1) of the Act has been filed and receipts were offered to tax during the course of the assessment proceedings IBM Australia 2018- 270A 488/Bang/2024 Filed During 19 assessment proceedings Secondment receipts offered in the ITR, IBM Australia 2019- 270A 541/Bang/2024 Filed AP IT/other 20 receipts offered during

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

u/s 148 Category F: 270A case where original return under section 139(1) of the Act has been filed and receipts were offered to tax during the course of the assessment proceedings IBM Australia 2018- 270A 488/Bang/2024 Filed During 19 assessment proceedings IBM Australia 2019- 270A 541/Bang/2024 Filed Secondment 20 receipts offered in the ITR, AP IT/other receipts offered during

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

u/s 148 Category F: 270A case where original return under section 139(1) of the Act has been filed and receipts were offered to tax during the course of the assessment proceedings IBM Australia 2018- 270A 488/Bang/2024 Filed During 19 assessment proceedings Secondment receipts offered in the ITR, IBM Australia 2019- 270A 541/Bang/2024 Filed AP IT/other 20 receipts offered during

THAYAPPA BALAKRISHNA,BANGALORE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-1, BENGALURU

In the result, the appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2014-15 Shri Thayappa Balakrishna, No. 987, 11Th Main, The Principal 1St Block, Commissioner Of 3Rd Stage, Income-Tax, Basaveshwaranagar, Bengaluru – 1. Vs. Bangalore – 560 079. Pan: Abdpb4893N Appellant Respondent : Shri Ravi Shankar .S.V, Assessee By Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

u/s. 147 r.w.s. 143(3) of the act, the scope of verification cannot exceed the reasons recorded for reopening the assessment. The Ld.PCIT in the present facts proceeded to enquire on an issue which is not covered under the reasons recorded for reopening the assessment. It would have been different situation if the 263 was initiated against the original assessment

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

195 of the Act as such payments did not constitute royalty u/s 9(1)(vi) of the Act?" [Question of law No.26 in ITA Nos.907 & 909/2008, Question of law No.22 in ITA Nos.904 & 905/2008 and Question of law No.9 in ITA No.363/2009 - (Department's appeal)] "Whether the Appellate Authorities were correct in holding depreciation claimed on software imported

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

195 of the Act as such payments did not constitute royalty u/s 9(1)(vi) of the Act?" [Question of law No.26 in ITA Nos.907 & 909/2008, Question of law No.22 in ITA Nos.904 & 905/2008 and Question of law No.9 in ITA No.363/2009 - (Department's appeal)] "Whether the Appellate Authorities were correct in holding depreciation claimed on software imported

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

195 of the Act as such payments did not constitute royalty u/s 9(1)(vi) of the Act?" [Question of law No.26 in ITA Nos.907 & 909/2008, Question of law No.22 in ITA Nos.904 & 905/2008 and Question of law No.9 in ITA No.363/2009 - (Department's appeal)] "Whether the Appellate Authorities were correct in holding depreciation claimed on software imported

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

195 of the Act as such payments did not constitute royalty u/s 9(1)(vi) of the Act?" [Question of law No.26 in ITA Nos.907 & 909/2008, Question of law No.22 in ITA Nos.904 & 905/2008 and Question of law No.9 in ITA No.363/2009 - (Department's appeal)] "Whether the Appellate Authorities were correct in holding depreciation claimed on software imported

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

195 of the Act as such payments did not constitute royalty u/s 9(1)(vi) of the Act?" [Question of law No.26 in ITA Nos.907 & 909/2008, Question of law No.22 in ITA Nos.904 & 905/2008 and Question of law No.9 in ITA No.363/2009 - (Department's appeal)] "Whether the Appellate Authorities were correct in holding depreciation claimed on software imported

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

195 of the Act as such payments did not constitute royalty u/s 9(1)(vi) of the Act?" [Question of law No.26 in ITA Nos.907 & 909/2008, Question of law No.22 in ITA Nos.904 & 905/2008 and Question of law No.9 in ITA No.363/2009 - (Department's appeal)] "Whether the Appellate Authorities were correct in holding depreciation claimed on software imported