ACG Associated Capsule Private Limited v. Commissioner of Income Tax, Central IV, Mumbai

Q: How many judgments cite ACG Associated Capsule Private Limited v. Commissioner of Income Tax, Central IV, Mumbai?

89 judgments on BharatTax cite ACG Associated Capsule Private Limited v. Commissioner of Income Tax, Central IV, Mumbai (3 SCC 321), spanning 2009 to 2026.

Q: Which sections of the Income Tax Act does ACG Associated Capsule Private Limited v. Commissioner of Income Tax, Central IV, Mumbai come up under?

It is most often cited in judgments turning on Section 143(3), Section 250, Section 12, Section 12(4)(b), Section 12(5)(a), Section 14.

3 SCC 321Reported decision2022#1267 most cited

What is ACG Associated Capsule Private Limited v. Commissioner of Income Tax, Central IV, Mumbai authority for?

Profits of a business are computed under the head 'Profits and Gains of Business or Profession' and then reduced by specific receipts mentioned in Explanation (baa) to Section 80HHC. This means that for the purposes of Section 80HHC, only profits computed under the business head are considered, with subsequent adjustments for specified receipts.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2009 to 2026.

Also referred to as

ACG Associated Capsules Private Limited · Section 80HHC · Explanation (baa) · profits of the business · computation of profits · business income · income from other sources

Sections most often in play

Section 143(3)Section 250 Section 12 Section 12(4)(b)Section 12(5)(a)Section 14 Section 142(1)Section 144C

Issues it is cited on

make available clause copyrighted article fees for included services section 90(2)section 9(1)(vi)fees for technical services permanent establishment section 9(1)(vii)section 195 tax treaty section 9(1)non-resident

Judgments citing ACG Associated Capsule Private Limited v. Commissioner of Income Tax, Central IV, Mumbai

Income Tax Officer, Ward - 3(1), Pune vs. Sachin Govind Apte, Pune

Accordingly, Grounds of appeal raised by the Revenue are dismissed

ITA 1720/PUN/2025[2013-14]Status: DisposedITAT Pune03 Feb 2026AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1720/Pun/2025 निर्धारण वषा / Assessment Years: 2013-14 The Income Tax Officer, V Sachin Govind Apte, Ward-3(1), Pune. S. 759-63, Prabhat Road, Erandwana, Pune – 411004. Pan: Aavpa9458P Appellant/ Revenue Respondent /Assessee Assessee By Ms.Vaishnavi Badwe Revenue By Shri Amit Bobde - Cit(Dr) Date Of Hearing 16/12/2025 Date Of Pronouncement 03/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 Dated 15.05.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 30.03.2016. The Revenue Has Raised The Following Grounds Of Appeal : “1. Whether On The Facts & Circumstances Of The Case & In Law The Hon'Ble Cit (A) Was Justified In Deleting The Addition Of Rs.78,72,000/- Made Under Head Stcg & Disallowance Of Deduction U/S 54F Of The It. Act, 1961? 2. Whether On The Facts & Circumstances Of The Case & In Law The Hon‟Ble Cti (A) Was Justified In Deleting The Addition Of Rs.1,20,00,000/- Made On Account Of Deemed Dividend U/S Section 2(22)(E) Of The I.T. Act, 1961?

Section 143(3)Section 2(22)(e)Section 250Section 54F

…ithin the ambit of the provisions of section 2(22)( e) of the Act. This interpretation would alloy the rule of purposive construction with noscitur a sociis, as was done by the Supreme Court in the case of LIC of India v. Retd. LIC Officers Association [2008] 3 SCC 321. The observation in para 24 of the report being apposite are extracted hereinbelow:— "Each word employed in a statute must take colour from the purport and object for which it is used. The principle of purposive interpretation, therefore, should be taken recourse to." 9.7 Thus, the preposition of law laid down by Hon’ble High Courts is that Trade…

Asia Today Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

In the result, Assessee's appeal is allowed

ITA 1403/MUM/2008[2004-2005]Status: DisposedITAT Mumbai24 Dec 2025AY 2004-2005

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2004-05 M/S. Asia Today Limited, Asst. Director Of Income C/O. Zee Entertainment Enterprises Tax (International Ltd., Vs. Taxation)-2(2), 135, Dr. Annie Besant Road, Scindia House, Worli, Mumbai – 400 018 Bellard Estate, Pan: Aabca0249F Mumbai - 400039 (Appellant) (Respondent) Present For: Assessee By : Shri Niraj Sheth, Ld. A.R. Revenue By : Shri Krishna Kumar, Ld. Sr. D.R. Date Of Hearing : 10.10.2025 Date Of Pronouncement : 24.12.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 25.01.2007, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2004-05. 2. The Relevant Facts For Adjudication Of This Appeal Are As Under: The Assessee, Being A Foreign Telecasting Company Incorporated In Mauritius & Having Tax Residency Certificate Of Mauritius , During The Ay Under Consideration Was Engaged In The Production & Acquiring Rights Of Various Television Films Including Feature Films, As A Copy Right Owner/Holder Of Various Hindi Feature Films Produced & Censored In India, As Mentioned In Schedule ‘C’ Annexed With The ‘Agreement Of 2 M/S Asia Today Ltd. Vs Asst. Dit (Int. Taxation)-2(2)

For Appellant: Shri Niraj Sheth, Ld. A.RFor Respondent: Shri Krishna Kumar, Ld. Sr. D.R

Section 250Section 9(1)(vi)

…spect to copyright upon the Indian entities. This aspect, in any case, is liable to be answered in favour of the assessee bearing in mind the decision of the Supreme Court in Engineering Analysis Centre of Excellence (P). Ltd. v. CIT [2021] 432 ITR 471/[2022] 3 SCC 321 and which had clearly held and recognized the distinction between a broadcasting right and a copyright as flowing from Sections 14 and 37 of the Copyright Act, 1957. This quite apart from the undisputed fact that insofar as the present respondent is concerned, even the question of broadcasting rights does not arise since it was in no manner connect…

Gsma Ltd, Usa vs. ACIT Circle Intl Taxation 1(3)(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 2446/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Nov 2025AY 2017-18

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.2446/िद"ी/2024(िन.व. 2017-18) Gsma Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State Of America ...... अपीलाथ"/Appellant Pan: Aaecg-1610-K बनाम Vs. Assistant Commissioner Of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By: Shri P.P Singh, Advocate "ितवादी"ारा/Respondent By: Shri M.S Nethrapal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/08/2025 घोषणा क" ितिथ/ Date Of Pronouncement : 04/11/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 06.04.2021 Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2017-18. 2. The Registry Has Issued Defect Memo Stating That The Appeal Is Time Barred By 1076 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons For Delay In Filing Of Appeal.

For Appellant: Shri P.P Singh, AdvocateFor Respondent: Shri M.S Nethrapal, CIT-DR

Section 143(3)Section 9(1)(vii)

…n between the transfer of a copyright as distinct from a mere right to use copyrighted material was again highlighted by the Supreme Court in Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 19/432 ITR 471/(2022) 3 SCC 321 when it observed- "179. The Revenue, therefore, when referring to "royalties" under the DTAA, makes a distinction between such royalties, no doubt in the context of technical services, and remittances for supply of computer software, which is then treated as business profits, taxable under the relevant DTAA depending upon whether there is a PE thro…

M/S Enea Software Inc., India vs. Deputy Commissioner of Income-Tax, Circle Int. Tax 2(2)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 986/DEL/2025[2022-23]Status: DisposedITAT Delhi31 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] M/S Enea Software Inc. Deputy Commissioner Of (Formerly Known As Openwave Income Tax, Circle Int. Tax Inc.), 1St Floor, Vs 2(2)(2), Civic Centre, Mobility Quattro Iconic Plot No. 273, Minto Road, Udyog Vihar, Phase 2, New Delhi. Gurugram, Haryana-122015 Pan- Aabco7261M Assessee Revenue

Section 142(1)Section 143(2)Section 144C

…oth the transactions are inextricably related and integrated with each other under Article 12 of the India- USA DTAA. 3.4 The Ld. DRP by placing reliance on the decision of the Hon'ble Supreme Court in the case of Centre of Excellence Pvt. Ltd. vs. CIT (2022) 3 SCC 321 and considering the terms of the Software Licence Agreement concluded in para 2.5 of its directions/ order that software licence fee will not constitute royalty income but business income under Article 7 of India-USA DTAA which is not taxable in India in the absence of PE of the assessee. 3.5 As regards the AMC charges, the Ld. DRP held the same to…

Principal Commissioner of Income Tax vs. M/S Blue Yonder Inc

The appeal stands dismissed

ITA/120/2024HC Karnataka08 Oct 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

…rd reads as under: "During the course of submissions, we realised that this petition is covered by the judgment of this Court in Engineering Analysis Centre of Excellence Private Limited vs. Commissioner of Income Tax and Anr. reported in (2022) 3 SCC 321, which has been followed in other cases also. When this fact was brought to the notice of the learned senior counsel appearing for the petitioners, it was pointed out that in similar matters, this Court has issued notice. The submission of learned senior counsel was also that there is a Review Petition pending before this Court and noti…

ACIT, Spl. Range-9, New Delhi vs. Timex Group India Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 7598/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Sept 2025AY 2013-14

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

Section 143(3)Section 40Section 92Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.7526/Del/2019 [Assessment Year: 2013-14] M/s Timex Group India Ltd. 106-107, Ambadeep Building, Kasturba Gandhi Marg, New Delhi-110001 PAN-AAACT0773C Assessee Vs Additional Commissioner of Income Tax, Special Range-9, New Delhi-110002 Revenue ITA No.7598/Del/2019 [Assessment Year: 2013-14] Additional Commissioner of Income Tax, Special Range-9, New Delhi-110002 M/s Timex Group India Ltd. 106-107, Ambadeep Building, Vs Kasturba Gandhi Marg, New Delhi-110…

Timex Group India Ltd., New Delhi vs. Addi. CIT Spl.Range-9, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 7526/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Sept 2025AY 2013-14

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] M/S Timex Group India Ltd. Additional Commissioner Of Income 106-107, Ambadeep Building, Tax, Special Range-9, Kasturba Gandhi Marg, Vs New Delhi-110002 New Delhi-110001 Pan-Aaact0773C Assessee Revenue [Assessment Year: 2013-14] Additional Commissioner Of M/S Timex Group India Ltd. Income Tax, Special Range-9, 106-107, Ambadeep Building, New Delhi-110002 Vs Kasturba Gandhi Marg, New Delhi-110001 Pan-Aaact0773C Revenue Assessee Assessee By Shri Tushar Jarwal, Adv. Shri Aayush Nagpal, Adv. & Shri Vikrant Maheshwari, Adv. Revenue By Shri Rohit Garg, Cit-Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 26.09.2025

Section 143(3)Section 40Section 92Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2013-14] M/s Timex Group India Ltd. Additional Commissioner of Income 106-107, Ambadeep Building, Tax, Special Range-9, Kasturba Gandhi Marg, Vs New Delhi-110002 New Delhi-110001 PAN-AAACT0773C Assessee Revenue [Assessment Year: 2013-14] Additional Commissioner of M/s Timex Group India Ltd. Income Tax, Special Range-9, 106-107, Ambadeep Building, New Delhi-110002 Vs Kasturba Gandhi Marg, New Delhi-110001 PAN-AAACT0773C Revenue Assessee Assesse…

The Pr. Commissioner of Income Tax vs. M/S Samsung R and D Institute India Bangalore Pvt Ltd

ITA/24/2025HC Karnataka28 Jul 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 195Section 260Section 260A

…lly exploit the intellectual property in the software. 5. In view of the above, learned ITAT referred to the decision of the Supreme Court in Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax and another: (2022) 3 SCC 321 and allowed the Assessee's appeal. 6. Concededly, the question whether payments made for software for which the purchaser does not acquire any copyright - 4 - HC-KAR NC: 2025:KHC:28830-DB ITA No. 24 of 2025 can be termed as royalties, is covered in favor of the Assessee by the decision in the case of Engineering Ana…

Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited) vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), New Delhi

ITA/93/2025HC Delhi14 Jul 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr Deepak Chopra and Ms Priya TandonFor Respondent: Mr Sunil Agarwal, SSC with Mr Shivansh B

Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 148ASection 260A

…force in that foreign country, or for the avoidance of double taxation of income under the Income Tax Act and under the corresponding law in force in that country. What is of importance is that once a DTAA applies, the provisions of the Income 3 (2022) 3 SCC 321. Digitally Signed By:GANGA SINGH RAWAT Signing Date:14.07.2025 18:41:49 Signature Not Verified ITA 92/2025 and ITA 93/2025 Page 21 of 49 Tax Act can only apply to the extent that they are more beneficial to the assessee and not otherwi…

Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited) vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1) New Delhi

ITA/92/2025HC Delhi14 Jul 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr Deepak Chopra and Ms Priya TandonFor Respondent: Mr Sunil Agarwal, SSC with Mr Shivansh B

Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 148ASection 260A

The Commissioner of Income Tax - International Taxation -1 vs. Amazon Web Services, Inc

ITA/150/2025HC Delhi29 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSCFor Respondent: Mr. Porus Kaka, Sr. Advocate with Mr. Rohit Jain

Section 144C(13)Section 147Section 148Section 195Section 201Section 260ASection 9

…e Act. This issue, in any case, stands conclusively settled bearing in mind the pertinent observations which were rendered by the Supreme Court in Engg. Analysis Centre of Excellence (P) Ltd. v. CIT [Engg. Analysis Centre of Excellence (P) Ltd. v. CIT, (2022) 3 SCC 321 : (2021) 432 ITR 471] and have been noticed in Relx Inc. case [CIT v. Relx Inc., (2024) 3 HCC (Del) 229 : (2024) 470 ITR 611] and have been reproduced hereinabove. 12. We deem it appropriate to additionally observe that the right of subscription to a cloud-based software cannot possibly be said to be equivalent to the “use” or “right to use” any in…

The Commissioner of Income Tax - International Taxation -1 vs. Amazon Web Services, Inc

ITA - 154 / 2025HC Delhi15 May 2025

…fees for included services in terms of the relevant double taxation avoidance agreement is covered in favour of the Assessee and against the Revenue by the decision of the Supreme Court in Engineering Analysis Centre of Excellence (P) Ltd. v. CIT : (2022) 3 SCC 321. 2. While Mr. Bhatia, the learned counsel for the Revenue, is unable to controvert the same, he requests for some accommodation. Mr. Kaka, the learned senior counsel appearing for the Assessee stoutly objects to the same. 3. Notwithstanding the above, we consider it apposite to reluctantly accede to Mr. Bhatia’s request. 4. List on 22.05.…

The Commissioner of Income Tax - International Taxation -1 vs. Amazon Web Services, Inc

ITA - 150 / 2025HC Delhi15 May 2025

Commissioner of Income Tax (International Tax)-1, New Delhi vs. Goto Technologies Ireland Unlimited Company

ITA/148/2025HC Delhi14 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 143(3)Section 144C(13)Section 260A

…e India Ireland Double Taxation Avoidance Agreement [DTAA]. It is also contended on behalf of the Assessee that the issue stands covered in its favour by the decision of the Supreme Court in Engineering Analysis Centre of Excellence (P) Ltd. v. CIT: (2022) 3 SCC 321. 6. The learned ITAT had noted that the said issue was covered by the earlier decisions in the Assessee‟s case in ITA No. 1514/Del/2022 and ITA No.793/Del/2023 relating to AY 2019-20 and AY 2020-21 respectively. Additionally, the learned ITAT relied upon the order dated 25.09.2023 whereby the aforementioned appeals were disposed of and note…

Commissioner of Income Tax, International Taxation-1, New Delhi vs. Ge Precision Healthcare Llc

ITA/149/2025HC Delhi14 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 143(3)Section 144C(1)Section 144C(13)Section 260ASection 56(1)Section 9(1)(vii)

…solution Panel [DRP]. The Assessee contended that the issue whether such income would be chargeable to tax was covered by the decision of the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. v. Commissioner of Income Tax & Anr.: (2022) 3 SCC 321. Whilst one of the members of the DRP accepted This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/05/2025 at 15:33:12 the Assessee’s view, the other two members of the DRP rejected the said ob…

Commissioner of Income Tax (International Tax)-1, New Delhi vs. Goto Technologies Ireland Unlimited Company

ITA - 148 / 2025HC Delhi14 May 2025

Section 143(3)Section 144C(13)Section 260A

Commissioner of Income Tax, International Taxation-1, New Delhi vs. Ge Precision Healthcare Llc

ITA - 149 / 2025HC Delhi14 May 2025

Section 143(3)Section 144C(1)Section 144C(13)Section 260ASection 56(1)Section 9(1)(vii)

…solution Panel [DRP]. The Assessee contended that the issue whether such income would be chargeable to tax was covered by the decision of the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. v. Commissioner of Income Tax & Anr.: (2022) 3 SCC 321. Whilst one of the members of the DRP accepted This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:03:32 the Assessee’s view, the other two members of the DRP rejected the said ob…

The Commissioner of Income Tax - International Taxation -2 vs. Nokia Corporation (Formerly Known As Nokia Network Oy)

ITA/166/2020HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…posited in the negative and against the appellants. The appeals, in consequence, fail and shall stand dismissed. YASHWANT VARMA, J. RAVINDER DUDEJA, J. FEBRUARY 21, 2025/neha/DR 19 (2022) 3 SCC 321 Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified…

The Commissioner of Income Tax - International Taxation -2 vs. Nokia Corporation (Formerely Known As Nokia Network Oy)

ITA/884/2019HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

The Commissioner of Income Tax - International Taxation -2 vs. Nokia Corporation (Formerely Known As Nokia Network Oy)

ITA/883/2019HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES