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

147 taxmann.com 428 (Bangalore-Trib) 3.12 They drew our attention to the table capturing various Courts/ Tribunal decisions on said issue in a chronological order, which is as follows: Sl Caselaw with Citation Favourable/ Forum Date of No._ unfavourable pronouncement 1 DIT vs HCL Infosystems Favourable Delhi HC 6 January 2004 Limited [2005] 144 Taxman 492 – followed by Karnataka

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

147 taxmann.com 428 (Bangalore-Trib) 3.12 They drew our attention to the table capturing various Courts/ Tribunal decisions on said issue in a chronological order, which is as follows: Sl Caselaw with Citation Favourable/ Forum Date of No._ unfavourable pronouncement 1 DIT vs HCL Infosystems Favourable Delhi HC 6 January 2004 Limited [2005] 144 Taxman 492 – followed by Karnataka

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

147 taxmann.com 428 (Bangalore-Trib) 3.12 They drew our attention to the table capturing various Courts/ Tribunal decisions on said issue in a chronological order, which is as follows: Sl Caselaw with Citation Favourable/ Forum Date of No._ unfavourable pronouncement 1 DIT vs HCL Infosystems Favourable Delhi HC 6 January 2004 Limited [2005] 144 Taxman 492 – followed by Karnataka

MYSORE MINERALS LIMITED (NOW KNOWN AS KARNATAKA STATE MINERALS CORPORATION LIMITED),BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BENGALURU

In the result, both the appeals are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment is quashed on jurisdiction of the AO in framing the assessment u/s. 143(3) r.w.s. 147 of the Act in AY 2013-14, this issue is taken up for adjudication on merits in both the years. 17. From the verification of records, the AO noted that assessee has incurred above expenses towards corporate social responsibility as per Companies

MYSORE MINERALS LIMITED (NOW KNOWN AS KARNATAKA STATE MINERALS CORPORATION LIMITED),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BENGALURU

In the result, both the appeals are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment is quashed on jurisdiction of the AO in framing the assessment u/s. 143(3) r.w.s. 147 of the Act in AY 2013-14, this issue is taken up for adjudication on merits in both the years. 17. From the verification of records, the AO noted that assessee has incurred above expenses towards corporate social responsibility as per Companies

SRI. ANNESH,UDUPI vs. INCOME-TAX OFFICER, WARD-1, CHIKMANGALUR

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari

reassessment proceedings. 3.4 The revenue has sought to place reliance upon the decision in the case of Abhishek Jain v. Income-tax officer, Ward-55(1), New Delhi [2018] 405 ITR 1 (Delhi) WRIT PETITION (CIVIL) NO. 11844 OF 2016 JUNE 1, 2018, for the proposition that the jurisdiction cannot be questioned after a month of issuance

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\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492 –\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate

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

The appeals of the assessees are allowed

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate

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\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492 -\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

251 2. DCIT V. CMS Securities Ltd., (2016) 47 ITR (Trib) 378 3. Srikant G. Shah vs. ITO (ITAT)(Mum) (2008) 300 ITR (AT) 324 4. M/s. Maruti Enterprise, Amreli Vs. The ADIT (CPC), Bangalore (2023) ITA No.10/Rjt/2023 dated 20 March, 2024 (ITAT, Rajkot) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

251 2. DCIT V. CMS Securities Ltd., (2016) 47 ITR (Trib) 378 3. Srikant G. Shah vs. ITO (ITAT)(Mum) (2008) 300 ITR (AT) 324 4. M/s. Maruti Enterprise, Amreli Vs. The ADIT (CPC), Bangalore (2023) ITA No.10/Rjt/2023 dated 20 March, 2024 (ITAT, Rajkot) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

251 2. DCIT V. CMS Securities Ltd., (2016) 47 ITR (Trib) 378 3. Srikant G. Shah vs. ITO (ITAT)(Mum) (2008) 300 ITR (AT) 324 4. M/s. Maruti Enterprise, Amreli Vs. The ADIT (CPC), Bangalore (2023) ITA No.10/Rjt/2023 dated 20 March, 2024 (ITAT, Rajkot) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

251 2. DCIT V. CMS Securities Ltd., (2016) 47 ITR (Trib) 378 3. Srikant G. Shah vs. ITO (ITAT)(Mum) (2008) 300 ITR (AT) 324 4. M/s. Maruti Enterprise, Amreli Vs. The ADIT (CPC), Bangalore (2023) ITA No.10/Rjt/2023 dated 20 March, 2024 (ITAT, Rajkot) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1) , BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

251 2. DCIT V. CMS Securities Ltd., (2016) 47 ITR (Trib) 378 3. Srikant G. Shah vs. ITO (ITAT)(Mum) (2008) 300 ITR (AT) 324 4. M/s. Maruti Enterprise, Amreli Vs. The ADIT (CPC), Bangalore (2023) ITA No.10/Rjt/2023 dated 20 March, 2024 (ITAT, Rajkot) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

251 2. DCIT V. CMS Securities Ltd., (2016) 47 ITR (Trib) 378 3. Srikant G. Shah vs. ITO (ITAT)(Mum) (2008) 300 ITR (AT) 324 4. M/s. Maruti Enterprise, Amreli Vs. The ADIT (CPC), Bangalore (2023) ITA No.10/Rjt/2023 dated 20 March, 2024 (ITAT, Rajkot) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

251 2. DCIT V. CMS Securities Ltd., (2016) 47 ITR (Trib) 378 3. Srikant G. Shah vs. ITO (ITAT)(Mum) (2008) 300 ITR (AT) 324 4. M/s. Maruti Enterprise, Amreli Vs. The ADIT (CPC), Bangalore (2023) ITA No.10/Rjt/2023 dated 20 March, 2024 (ITAT, Rajkot) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John

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

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\nDate of\npronouncement\n1\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492 -\nfollowed by Karnataka HC\nin Abbey case\nFavourable\nDelhi

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\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492 -\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate