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 of the Act/ assessment order under section 143(3) of the Act were issued along with show- cause notices for imposing penalty under section 271(1)(c) of the Act for the matters pertaining to AY 2012-13 to AY 2016-17 and under section 270A of the Act for AY 2017-18 to AY 2019-20 respectively

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

147 of the Act/ assessment order under section 143(3) of the Act were issued along with show- cause notices for imposing penalty under section 271(1)(c) of the Act for the matters pertaining to AY 2012-13 to AY 2016-17 and under section 270A of the Act for AY 2017-18 to AY 2019-20 respectively

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 of the Act/ assessment order under section 143(3) of the Act were issued along with show- cause notices for imposing penalty under section 271(1)(c) of the Act for the matters pertaining to AY 2012-13 to AY 2016-17 and under section 270A of the Act for AY 2017-18 to AY 2019-20 respectively

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

reassessment\nproceedings.\nThe CIT(A) has distinguished the facts\nof the case from Karnataka HC's\nruling in Manjunatha Cotton &\nGinning Factory [2013] 35\nTaxmann.com 250 (Karnataka HC)\nThe CIT(A) has concluded that the\nprovisions of 270A(8) need not be\ninvoked and that the case of the\nAssessee is covered under section\n270A

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

reassessment\nproceedings.\nThe CIT(A) has distinguished the facts\nof the case from Karnataka HC's\nruling in Manjunatha Cotton &\nGinning Factory [2013] 35\nTaxmann.com 250 (Karnataka HC)\nThe CIT(A) has concluded that the\nprovisions of 270A(8) need not be\ninvoked and that the case of the\nAssessee is covered under section\n270A(2)(a) / 270A

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

8-9 of the CIT(A)'s order)\nAssessee did not offer the FTS\nreceipts to tax under section 139 of\nthe Act\nReceipts were offered to tax only\nafter proceedings under section 201\nof the Act were initiated in case of\nIBM India\nReceipts were offered to tax only\nafter a notice under section 148 of the\nAct

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

The appeals of the assessees are allowed

reassessment\nproceedings.\nThe CIT(A) has distinguished the facts\nof the case from Karnataka HC's\nruling in Manjunatha Cotton &\nGinning Factory [2013] 35\nTaxmann.com 250 (Karnataka HC)\nThe CIT(A) has concluded that the\nprovisions of 270A(8) need not be\ninvoked and that the case of the\nAssessee is covered under section\n270A(2)(a) / 270A

IBM AUSTRALIA 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

reassessment\nproceedings.\nThe CIT(A) has distinguished the facts\nof the case from Karnataka HC's\nruling in Manjunatha Cotton &\nGinning Factory [2013] 35\nTaxmann.com 250 (Karnataka HC)\nThe CIT(A) has concluded that the\nprovisions of 270A(8) need not be\ninvoked and that the case of the\nAssessee is covered under section\n270A

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

reassessment\nproceedings.\nThe CIT(A) has distinguished the facts\nof the case from Karnataka HC's\nruling in Manjunatha Cotton &\nGinning Factory [2013] 35\nTaxmann.com 250 (Karnataka HC)\nThe CIT(A) has concluded that the\nprovisions of 270A(8) need not be\ninvoked and that the case of the\nAssessee is covered under section\n270A

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

reassessment\nproceedings.\nThe CIT(A) has distinguished the facts\nof the case from Karnataka HC's\nruling in Manjunatha Cotton &\nGinning Factory [2013] 35\nTaxmann.com 250 (Karnataka HC)\nThe CIT(A) has concluded that the\nprovisions of 270A(8) need not be\ninvoked and that the case of the\nAssessee is covered under section\n270A

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

reassessment\nproceedings.\nThe CIT(A) has distinguished the facts\nof the case from Karnataka HC's\nruling in Manjunatha Cotton &\nGinning Factory [2013] 35\nTaxmann.com 250 (Karnataka HC)\n- The CIT(A) has concluded that the\nprovisions of 270A(8) need not be\ninvoked and that the case of the\nAssessee is covered under section\n270A

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 270A of the Act by NFAC arising out of\ndifferent orders of NFAC for the respective above assessment years.\n2. Facts of the case are that IBM is a multinational corporation,\nheadquartered in the USA with multiple subsidiaries around the\nglobe, including India. IBM foreign entities received notices under\nsection 148/ section 143(2) of the Income

IBM AUSTRALIA 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

reassessment\nproceedings.\nThe CIT(A) has distinguished the facts\nof the case from Karnataka HC's\nruling in Manjunatha Cotton &\nGinning Factory [2013] 35\nTaxmann.com 250 (Karnataka HC)\nThe CIT(A) has concluded that the\nprovisions of 270A(8) need not be\ninvoked and that the case of the\nAssessee is covered under section\n270A

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

reassessment\nproceedings.\nThe CIT(A) has distinguished the facts\nof the case from Karnataka HC's\nruling in Manjunatha Cotton &\nGinning Factory [2013] 35\nTaxmann.com 250 (Karnataka HC)\nThe CIT(A) has concluded that the\nprovisions of 270A(8) need not be\ninvoked and that the case of the\nAssessee is covered under section\n270A

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

reassessment\nproceedings.\nThe CIT(A) has distinguished the facts\nof the case from Karnataka HC's\nruling in Manjunatha Cotton &\nGinning Factory [2013] 35\nTaxmann.com 250 (Karnataka HC)\nThe CIT(A) has concluded that the\nprovisions of 270A(8) need not be\ninvoked and that the case of the\nAssessee is covered under section\n270A(2)(a) / 270A

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 270A of the Act by NFAC arising out of\ndifferent orders of NFAC for the respective above assessment years.\n2. Facts of the case are that IBM is a multinational corporation,\nheadquartered in the USA with multiple subsidiaries around the\nglobe, including India. IBM foreign entities received notices under\nsection 148/ section 143(2) of the Income

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

reassessment\nproceedings.\nThe CIT(A) has distinguished the facts\nof the case from Karnataka HC's\nruling in Manjunatha Cotton &\nGinning Factory [2013] 35\nTaxmann.com 250 (Karnataka HC)\nThe CIT(A) has concluded that the\nprovisions of 270A(8) need not be\ninvoked and that the case of the\nAssessee is covered under section\n270A

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 270A of the Act by NFAC arising out of\ndifferent orders of NFAC for the respective above assessment years.\n2. Facts of the case are that IBM is a multinational corporation,\nheadquartered in the USA with multiple subsidiaries around the\nglobe, including India. IBM foreign entities received notices under\nsection 148/ section 143(2) of the Income