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

9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been filed however, secondment related receipts were offered to tax only in the return filed under section 148 of the Act 2017- 544/Bang/2024 Filed but In ROI filed IBM Corporation 270A

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

9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been filed however, secondment related receipts were offered to tax only in the return filed under section 148 of the Act 2017- 544/Bang/2024 Filed but In ROI filed IBM Corporation 270A

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

9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been filed however, secondment related receipts were offered to tax only in the return filed under section 148 of the Act 2017- 544/Bang/2024 Filed but In ROI filed IBM Corporation 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

9 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nEntity\nAY\nSection\nITA No.\nITR\nOffered to\ntax\nCategory D: 270A case where original return under section 139(1) of the Act has been\nfiled however, secondment related receipts were offered to tax only in the return filed\nunder section

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

9 of 56\nEntity\nAY\nSection\nITA No.\nITR\nOffered to\ntax\nCategory D: 270A case where original return under section 139(1) of the Act has been\nfiled however, secondment related receipts were offered to tax only in the return filed\nunder section 148 of the Act\nIBM Corporation\n2017-\n270A\n544/Bang/2024\nFiled but\nIn ROI filed\n18\nnot

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

9 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nEntity\nAY\nSection\nITA No.\nITR\nOffered to\ntax\nCategory D: 270A case where original return under section 139(1) of the Act has been\nfiled however, secondment related receipts were offered to tax only in the return filed\nunder section

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

9 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nEntity\nAY\nSection\nITA No.\nITR\nOffered to\ntax\nCategory D: 270A case where original return under section 139(1) of the Act has been\nfiled however, secondment related receipts were offered to tax only in the return filed\nunder section

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

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

The appeals of the assessees are allowed

9 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nEntity\nAY\nSection\nITA No.\nITR\nOffered to\ntax\nCategory D: 270A case where original return under section 139(1) of the Act has been\nfiled however, secondment related receipts were offered to tax only in the return filed\nunder section

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

9 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nEntity\nAY\nSection\nITA No.\nITR\nOffered to\ntax\nCategory D: 270A case where original return under section 139(1) of the Act has been\nfiled however, secondment related receipts were offered to tax only in the return filed\nunder section

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

The appeals of the assessees are allowed

9 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nEntity\nAY\nSection\nITA No.\nITR\nOffered to\ntax\nCategory D: 270A case where original return under section 139(1) of the Act has been\nfiled however, secondment related receipts were offered to tax only in the return filed\nunder section

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

9 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nEntity\nAY\nSection\nITA No.\nITR\nOffered to\ntax\nCategory D: 270A case where original return under section 139(1) of the Act has been\nfiled however, secondment related receipts were offered to tax only in the return filed\nunder section

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

9 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nEntity\nAY\nSection\nITA No.\nITR\nOffered to\ntax\nCategory D: 270A case where original return under section 139(1) of the Act has been\nfiled however, secondment related receipts were offered to tax only in the return filed\nunder section

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 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

9 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nEntity\nAY\nSection\nITA No.\nITR\nOffered to\ntax\nCategory D: 270A case where original return under section 139(1) of the Act has been\nfiled however, secondment related receipts were offered to tax only in the return filed\nunder section

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

9 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nEntity\nAY\nSection\nITA No.\nITR\nOffered to\ntax\nCategory D: 270A case where original return under section 139(1) of the Act has been\nfiled however, secondment related receipts were offered to tax only in the return filed\nunder section

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

9 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nEntity\nAY\nSection\nITA No.\nITR\nOffered to\ntax\nCategory D: 270A case where original return under section 139(1) of the Act has been\nfiled however, secondment related receipts were offered to tax only in the return filed\nunder section

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 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