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

u/s 139(1)] stood reaffirmed by the ITAT referral order for constituting the Special Bench to decide the case. 3.9 The very same ITAT judgment of M/s Abbey Business Service (supra) has since been confirmed by the jurisdictional Karnataka HC in the case of DIT Vs Abbey Business Services Private Limited (2020) 122 taxmann.com 174, wherein

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

u/s 139(1)]\nstood reaffirmed by the ITAT referral order for constituting the\nSpecial Bench to decide the case.\n3.9 The very same ITAT judgment of M/s Abbey Business\nService (supra) has since been confirmed by the jurisdictional\nKarnataka HC in the case of DIT Vs Abbey Business Services\nPrivate Limited (2020) 122 taxmann.com 174, wherein the\nHon

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

u/s 139(1)] stood reaffirmed by the ITAT referral order for constituting the Special Bench to decide the case. 3.9 The very same ITAT judgment of M/s Abbey Business Service (supra) has since been confirmed by the jurisdictional Karnataka HC in the case of DIT Vs Abbey Business Services Private Limited (2020) 122 taxmann.com 174, wherein

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

u/s 139(1)]\nstood reaffirmed by the ITAT referral order for constituting the\nSpecial Bench to decide the case.\n3.9\nThe very same ITAT judgment of M/s Abbey Business\nService (supra) has since been confirmed by the jurisdictional\nKarnataka HC in the case of DIT Vs Abbey Business Services\nPrivate Limited (2020) 122 taxmann.com 174, wherein the\nHon

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

u/s 139(1)]\nstood reaffirmed by the ITAT referral order for constituting the\nSpecial Bench to decide the case.\n3.9 The very same ITAT judgment of M/s Abbey Business\nService (supra) has since been confirmed by the jurisdictional\nKarnataka HC in the case of DIT Vs Abbey Business Services\nPrivate Limited (2020) 122 taxmann.com 174, wherein the\nHon

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

u/s 139(1)]\nstood reaffirmed by the ITAT referral order for constituting the\nSpecial Bench to decide the case.\n3.9 The very same ITAT judgment of M/s Abbey Business\nService (supra) has since been confirmed by the jurisdictional\nKarnataka HC in the case of DIT Vs Abbey Business Services\nPrivate Limited (2020) 122 taxmann.com 174, wherein the\nHon

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

The appeals of the assessees are allowed

u/s 139(1)]\nstood reaffirmed by the ITAT referral order for constituting the\nSpecial Bench to decide the case.\n3.9 The very same ITAT judgment of M/s Abbey Business\nService (supra) has since been confirmed by the jurisdictional\nKarnataka HC in the case of DIT Vs Abbey Business Services\nPrivate Limited (2020) 122 taxmann.com 174, wherein the\nHon

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

u/s 139(1)]\nstood reaffirmed by the ITAT referral order for constituting the\nSpecial Bench to decide the case.\n3.9 The very same ITAT judgment of M/s Abbey Business\nService (supra) has since been confirmed by the jurisdictional\nKarnataka HC in the case of DIT Vs Abbey Business Services\nPrivate Limited (2020) 122 taxmann.com 174, wherein the\nHon

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

u/s 139(1)] stood reaffirmed by the ITAT referral order for constituting the Special Bench to decide the case. 3.9 The very same ITAT judgment of M/s Abbey Business Service (supra) has since been confirmed by the jurisdictional Karnataka HC in the case of DIT Vs Abbey Business Services Private Limited (2020) 122 taxmann.com 174, wherein

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

u/s 139(1)] stood reaffirmed by the ITAT referral order for constituting the Special Bench to decide the case. 3.9 The very same ITAT judgment of M/s Abbey Business Service (supra) has since been confirmed by the jurisdictional Karnataka HC in the case of DIT Vs Abbey Business Services Private Limited (2020) 122 taxmann.com 174, wherein

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

u/s 139(1)]\nstood reaffirmed by the ITAT referral order for constituting the\nSpecial Bench to decide the case.\n3.9 The very same ITAT judgment of M/s Abbey Business\nService (supra) has since been confirmed by the jurisdictional\nKarnataka HC in the case of DIT Vs Abbey Business Services\nPrivate Limited (2020) 122 taxmann.com 174, wherein the\nHon

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

u/s 139(1)]\nstood reaffirmed by the ITAT referral order for constituting the\nSpecial Bench to decide the case.\n3.9\nThe very same ITAT judgment of M/s Abbey Business\nService (supra) has since been confirmed by the jurisdictional\nKarnataka HC in the case of DIT Vs Abbey Business Services\nPrivate Limited (2020) 122 taxmann.com 174, wherein the\nHon

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

u/s 139(1)]\nstood reaffirmed by the ITAT referral order for constituting the\nSpecial Bench to decide the case.\n3.9\nThe very same ITAT judgment of M/s Abbey Business\nService (supra) has since been confirmed by the jurisdictional\nKarnataka HC in the case of DIT Vs Abbey Business Services\nPrivate Limited (2020) 122 taxmann.com 174, wherein the\nHon

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

u/s 139(1)]\nstood reaffirmed by the ITAT referral order for constituting the\nSpecial Bench to decide the case.\n3.9 The very same ITAT judgment of M/s Abbey Business\nService (supra) has since been confirmed by the jurisdictional\nKarnataka HC in the case of DIT Vs Abbey Business Services\nPrivate Limited (2020) 122 taxmann.com 174, wherein the\nHon

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

The appeals of the assessees are allowed

u/s 139(1)]\nstood reaffirmed by the ITAT referral order for constituting the\nSpecial Bench to decide the case.\n3.9 The very same ITAT judgment of M/s Abbey Business\nService (supra) has since been confirmed by the jurisdictional\nKarnataka HC in the case of DIT Vs Abbey Business Services\nPrivate Limited (2020) 122 taxmann.com 174, wherein the\nHon

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

u/s 139(1)]\nstood reaffirmed by the ITAT referral order for constituting the\nSpecial Bench to decide the case.\n3.9\nThe very same ITAT judgment of M/s Abbey Business\nService (supra) has since been confirmed by the jurisdictional\nKarnataka HC in the case of DIT Vs Abbey Business Services\nPrivate Limited (2020) 122 taxmann.com 174, wherein the\nHon

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

u/s 139(1)]\nstood reaffirmed by the ITAT referral order for constituting the\nSpecial Bench to decide the case.\n3.9\nThe very same ITAT judgment of M/s Abbey Business\nService (supra) has since been confirmed by the jurisdictional\nKarnataka HC in the case of DIT Vs Abbey Business Services\nPrivate Limited (2020) 122 taxmann.com 174, wherein the\nHon

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

u/s 139(1)]\nstood reaffirmed by the ITAT referral order for constituting the\nSpecial Bench to decide the case.\n3.9 The very same ITAT judgment of M/s Abbey Business\nService (supra) has since been confirmed by the jurisdictional\nKarnataka HC in the case of DIT Vs Abbey Business Services\nPrivate Limited (2020) 122 taxmann.com 174, wherein the\nHon