Which sections of the Income Tax Act does Engineering Analysis Centre of Excellence (P) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 1961, Section 9(1)(vi), Section 234B, Section 195, Section 90.

Engineering Analysis Centre of Excellence (P) Ltd. v. CIT

Q: How many judgments cite Engineering Analysis Centre of Excellence (P) Ltd. v. CIT?

914 judgments on BharatTax cite Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471), spanning 2012 to 2026.

432 ITR 471Supreme Court of India2021#50 most cited

What is Engineering Analysis Centre of Excellence (P) Ltd. v. CIT authority for?

Payments for the supply or use of computer software, where there is no transfer of copyright but only a right to use the copyrighted product, are generally considered business profits and not 'royalty' or 'fees for technical services' under the Income Tax Act, 1961 or relevant DTAAs. This principle also applies to transponder fees, which are not taxable as royalty.

914

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2012 to 2026.

Also referred to as

Engineering Analysis Centre of Excellence · computer software royalty · section 9(1)(vi) · DTAA · fees for technical services · copyright transfer · copyrighted article · withholding tax · business profits · section 195 · transponder fees · taxability in India

Also reported as

125 Taxmann.com 42281 Taxmann 19

Sections most often in play

Section 143(3)Section 1961 Section 9(1)(vi)Section 234B Section 195 Section 90 Section 144C(13)Section 9(1)(vii)

Read the full judgment

Issues it is cited on

copyrighted article section 14(a)section 9(1)(vi)make available clause computer software section 195(2)section 90(2)royalty income withholding tax foreign tax credit fees for included services tax treaty

Judgments citing Engineering Analysis Centre of Excellence (P) Ltd. v. CIT

Internatinal Air Transport Association (Canada), Mumbai vs. DCIT (It) 2(2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

ITA 7416/MUM/2017[2014-15]Status: DisposedITAT Mumbai08 Jan 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR

Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 7072/Mum/2019 (Assessment Year: 2011-12) I.T.A. No. 7117/Mum/2019 (Assessment Year: 2016-17) International Air Transport Assistant Commissioner of Association (Canada), Income Tax (International Ernst & Young LLP, 6th Floor, Taxation), Circle-2(2)(1), Vs. Room No. 1722, 17th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai-400028. Air India Building, Nariman PAN : AACCI4659N Point, Mumbai-400021. Appellant) : Respondent) I.T.A. No. 7416/Mum/2017 (Assessment Year: 2014-15)…

Shell International Petroeum Company Limited, Mumbai vs. Asst. Commissioner of Income Tax(International Taxation)-4(2)(1), Mumbai

Appeal of the assessee is allowed

ITA 2059/MUM/2016[2011-12]Status: DisposedITAT Mumbai07 Jan 2025AY 2011-12

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna, CIT-DR

Section 143(3)Section 2(24)Section 234ASection 234BSection 271(1)(c)

…that the question of law as raised in the present appeals, is no more res integra in view of the authoritative pronouncement of the Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 19/432 ITR 471 In the said case the Assessing Officer, applying Article 12(3) of the DTAA entered between India and U.S.A. as also the provisions of Section 9(1)(vi) of the IT Act to the transaction between the parties, held that the transaction involved copyright, which attracted the payment of royalty and accordingly, tax was required to be deducted at source…

Vivek Singhal, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 1606/BANG/2024[2017-18]Status: DisposedITAT Bangalore06 Jan 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Navaneeth .N. Kini, CAFor Respondent: Shri Subramanian .S, JCIT-DR

Section 234B

…7/11/2021. 7. It’s a trite law that DTAA overrides the provisions of the Act and the Rules, as held by various High Courts, which has also been approved by Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence (P.) Ltd. reported in (2021) 432 ITR 471. Page 5 of 5 8. We accordingly, hold that FTC cannot be denied to the assessee. Assessee is directed to file the relevant details/evidences in support of its claim. We thus remand this issue back to the Ld.AO to consider the claim of assessee in accordance with law, based on the verification carried out in respect of the supporting documents file…

Rishi Khare, Hyderabad vs. ITO., Ward-12(6), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 827/HYD/2024[2020-21]Status: DisposedITAT Hyderabad30 Dec 2024AY 2020-21

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.827/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2020-21) Rishi Khare Vs. Ito, Ward-12(6) Hyderabad Hyderabad [Pan : Amjpk4465G] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Pankaj Sancheti, Ar रधजस् व द्वधरध/Revenue By:: Shri R.Kumaran, Dr सुिवधई की तधरीख/Date Of Hearing: 18/12/2024 घोर्णध की तधरीख/Date Of 30/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 13.05.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre, Delhi, Pertaining To A.Y.2020-21. 2. At The Outset, It Is Observed That The Appeal Has Been Filed With A Delay Of 45 Days. The Assessee Filed A Petition For Condonation Of Delay & Submitted That The Assessee Was Not Informed Of The Issuance Of The Order Dated 13.05.2024 By The Ld.Cit(A) & He Was Under The Genuine Belief That The Matter

For Appellant: Shri Pankaj Sancheti, ARFor Respondent: : Shri R.Kumaran, DR

Section 139(1)Section 139(5)Section 143(1)Section 90

…/2021. 7. It's a trite law that DTAA overrides the provisions of the Act and the Rules, as held by various High Courts, which has also been approved by Hon'ble Supreme Court in case of Engineering 10 Analysis Centre of Excellence (P.) Ltd. reported in (2021) 432 ITR 471. 8. We accordingly, hold that FTC cannot be denied to the assessee. Assessee is directed to file the relevant details/evidences in support of its claim. We thus remand this issue back to the Ld.AO to consider the claim of assessee in accordance with law, based on the verification carried out in respect of the supporting documents filed by assesse…

Shell Global Solutions International B.V, Mumbai vs. The ACIT, Intl. Taxn.-2, Ahmedabad

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

ITA 1783/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2015-16

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER WITH CO NO.20/Ahd/2022 Assessment Year : 2014-15 AND 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, ACIT, International C/o. BSR Associates & LLP Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road…

Shell Global Solutions International B.V, Mumbai vs. The ACIT, Intl. Taxn.-1, Ahmedabad

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

ITA 2390/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2014-15

Section 143(3)Section 144C

Rahul Anand, Kolkata vs. A.D.I.T., CPC, Bangalore

The appeal of the assessee is allowed

ITA 1497/KOL/2024[2019-2020]Status: DisposedITAT Kolkata06 Dec 2024AY 2019-2020

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2019-20

For Appellant: Shri Rajat Agarwal, ARFor Respondent: Shri Supriya Pal, DR

Section 143(1)Section 154Section 250Section 295(1)Section 90

…17/11/2021. 7. It's a trite law that DTAA overrides the provisions of the Act and the Rules, as held by various High Courts, which has also been approved by Hon'ble Supreme Court in case of Engineering Analysis Centre of Excellence (P) Ltd reported im (2021) 432 ITR 471. We accordingly, hold that FTC cannot be denied to the assessee. Assessee is directed to file the relevant details/evidences in support of its claim. We thus remand this issue back to the Ld.AO to consider the claim of assessee in accordance with law, based on the verification carried out in respect of the supporting documents filed by assessee.…

Surrendra Kumar Goenka, Howrah vs. ADIT, CPC, Bengaluru / I.T.O., Ward 61(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1831/KOL/2024[2020-2021]Status: DisposedITAT Kolkata05 Dec 2024AY 2020-2021

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 139Section 139(1)Section 143(1)Section 234ASection 5Section 90

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1831/Kol/2024 Assessment Year: 2020-21 Surendra Kumar Goenka Vs. ADIT, CPC, Bengaluru/ ITO, Ward-61(3), Kolkata (PAN: ADVPG 5243 Q) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 20.11.2024 क" "त"थ Date of Pronouncement/ 05.12.2024 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Ajit Kr. Jain, A. R "नधा"रती क" ओर से For the…

Debanjan Chatterjee, Kolkata vs. D.D.I.T., CPC, Bengaluru, Bengalore

In the result, the appeal of the assessee is allowed

ITA 1959/KOL/2024[2021-2022]Status: DisposedITAT Kolkata02 Dec 2024AY 2021-2022

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 1959/Kol/2024 Assessment Year: 2021-2022 Debanjan Chatterjee,……..…………….…………Appellant C-3/14, East Enclave Cooperative Society, Rajarhat, Kolkata-700156 [Pan:Aezpc7707H] -Vs.- Deputy Director Of Income Tax,………………Respondent Cpc, Bengluru, Bangalore-560500 Appearances By: Shri Nilesh Kariya, A.R., Appeared On Behalf Of The Assessee Shri Sanjay Paul, Addl. Cit,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 28, 2024 Date Of Pronouncing The Order: December 02, 2024 O R D E R

Section 139Section 139(4)Section 143(1)Section 154Section 90

…17/11/2021. 7. It's a trite law that DTAA overrides the provisions of the Act and the Rules, as held by various High Courts, which has also been approved by Hon'ble Supreme Court in case of Engineering Analysis Centre of Excellence (P) Ltd reported in (2021) 432 ITR 471. 8. We accordingly, hold that FTC cannot be denied to the assessee. Assessee is directed to file the relevant details/evidences in support of its claim. We thus remand this issue back to the Ld.AO to consider the claim of assessee in accordance with law, based on the verification carried out in respect of the supporting documents filed by assesse…

Kalidoss Natarajan, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 1976/BANG/2024[2019-20]Status: DisposedITAT Bangalore28 Nov 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Shri Balaji V, C.AFor Respondent: Shri V Parithivel, JCIT (DR)

Section 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Kalidoss Natarajan, Vs. The Dy. Commissioner of 202, Parimala Orchid B Block, Income Tax, Circle – 3(3)(1), Hv Reddy Layout, Brookfield, Bangalore. Bangalore. PAN – AGGPN 1724 J APPELLANT RESPONDENT Assessee by : Shri Balaji V, C.A Revenue by : Shri V Parithivel, JCIT (DR) Date of hearing : 25.11.2024 Date of Pronouncement : 28.11.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This appeal is filed by the assessee challenging the order da…

Newgen Imaging Systems Pvt. Ltd., Chennai vs. DCIT, International Taxation-2(2), Chennai

In the result the grounds of appeal raised by the assesse is allowed

ITA 1626/CHNY/2024[2010-11]Status: DisposedITAT Chennai27 Nov 2024AY 2010-11

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1626/Chny/2024 निर्धारण वर्ा /Assessment Years: 2010-11 Newgen Imaging Systems Private Deputy Commissioner Of Income Limited, International Taxation-2(2), No.268, Royapettah High Road, Chennai. Royapettah, Madras, Tamil Nadu-600014. [Pan: Aaacn2041B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri G. Shiva Kumar, Advocate अपीलार्थी की ओर से/ Assessee By : Shri Keerthi Narayanan, Jcit प्रत्यर्थी की ओर से /Revenue By सुनवाई की तारीख/Date Of Hearing : 02.09.2024 घोषणा की तारीख /Date Of Pronouncement : 27.11.2024

For Appellant: Shri Keerthi Narayanan, JCIT

Section 201(1)Section 250Section 40Section 9(1)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वर्की, न्याययर्क सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1626/Chny/2024 निर्धारण वर्ा /Assessment Years: 2010-11 Newgen Imaging Systems Private Deputy Commissioner of Income Limited, International Taxation-2(2), No.268, Royapettah High Road, Chennai. Royapettah, Madras, Tamil Nadu-600014. [PAN: AAACN2041B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri G. Shiva Kumar, Advocate अपीलार…

Jaspal Singh Bindra, Mumbai vs. Deputy Commissioner of Income Tax, CPC, Bangalore

The appeal are allowed and the Ld

ITA 1826/KOL/2024[2022-2023]Status: DisposedITAT Kolkata19 Nov 2024AY 2022-2023

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2022-23

For Appellant: NoneFor Respondent: Shri Pradip Kumar Biswas, DR

Section 139Section 139(1)Section 143(1)Section 250Section 90

…17/11/2021. 7. It's a trite law that DTAA overrides the provisions of the Act and the Rules, as held by various High Courts, which has also been approved by Hon'ble Supreme Court in case of Engineering Analysis Centre of Excellence (P) Ltd reported im (2021) 432 ITR 471. 8. We accordingly, hold that FTC cannot be denied to the assessee. Assessee is directed to file the relevant details/evidences in support of its claim. We thus remand this issue back to the Ld.AO to consider the claim of assessee in accordance with law, based on the verification carried out in respect of the supporting documents filed by assesse…

Neetu Agarwal, Kolkata vs. Income Tax Officer, Kolkata

The appeal of the assessee is allowed

ITA 1898/KOL/2024[2021-22]Status: DisposedITAT Kolkata18 Nov 2024AY 2021-22

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.1898/Kol/2024 Assessment Year: 2021-22 Neetu Agarwal………………………………………………………….…..……Appellant Flat 6C, Block 2, Shree Ramnagar Residential Complex, Vip Road, Tegharia, W.B – 700052. [Pan: Actpa2426P] Vs. Ito, Kolkata……………..............…..….…..….........……........……...…..…..Respondent Appearances By: Shri Puja Agarwal, A.R, Appeared On Behalf Of The Appellant. Shri Pradip Biswas, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 30, 2024 Date Of Pronouncing The Order : November 18, 2024 Order Per Sonjoy Sarma: The Present Appeal Is Filed By The Assessee Against The Order Dated 11.07.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee Is A Resident Individual, Who Filed Her Return Of Income On 29.12.2021 For The Financial Year 2020-21 Relevant To Assessment Year 2021-22 Reporting A Total Income Of Rs.25,58,440/-. The Assessee Discharged Her Tax Liability By Way Of Tax Deducted At Source Amounting To Rs.2,80,028/-, Self-Assessment Tax Of Rs.22,740/- & Foreign Tax Credit (‘Ftc’) Of Rs.2,25,936/-. The Assessee Also Filed Form.67 Which Was Filed On 25.01.2022. An Intimation U/S 143(1) Of The Act Was Issued On 28.10.2022 In Which The Ftc Was Not Provided To The Assessee. This Disallowance Resulted In Tax Demand Of Rs.2,79,130/-.

Section 139(1)Section 143(1)Section 154Section 250Section 90

…7/11/2021. 7. It’s a trite law that DTAA overrides the provisions of the Act and the Rules, as held by various High Courts, which has also been approved by Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence (P.) Ltd. reported in (2021) 432 ITR 471. I.T.A. No.1898/Kol/2024 Assessment Year: 2021-22 Neetu Agarwal 8. We accordingly, hold that FTC cannot be denied to the assessee. Assessee is directed to file the relevant details/evidences in support of its claim. We thus remand this issue back to the Ld.AO to consider the claim of assessee in accordance with law, based on the verification carr…

Hireright Llc, United States of America vs. Deputy Assisstant Comissioner of Income Tax International Tax Gurugram, Gurugram

In the result, the appeal of the assessee in ITA No

ITA 1915/DEL/2024[2018-19]Status: DisposedITAT Delhi14 Nov 2024AY 2018-19

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Kishore Kunal, AdvFor Respondent: Ms. C. Chandra Kanta, CIT-DR

Section 13Section 14Section 9(1)(vi)

…not be regarded as 'Royalties' under the provisions of Article 13 of the India-UK DTAA. Support may be drawn by the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs. CIT (2021) 125 taxmann.com 42 (S C)/432 ITR 471 (SC) . 13. Further the assessee does not provide access to any database to its clients but only access to reports requisition by the client in electronic form. Provision of online access of the report to its client is limited to providing access to the specific report providing relevant facts for the concerned candidates capture d during the cou…

Digcert Inc, Usa vs. ACIT, Income Tax Officer, Circle Int. Taxation 1(2)(2), New Delhi

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

ITA 3626/DEL/2023[2021-22]Status: DisposedITAT Delhi14 Nov 2024AY 2021-22

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshdigicert Inc. Vs. Acit, 2600, West Executive Pkwy, Income Tax Officer, Suite 500 Lehi, Utah, Foreign, Circle International United States Taxation-1(2)(2), New Delhi (Appellant) (Respondent) Pan:Aaecd9837H Assessee By : Ms. Tanmayee Rajkumar, Adv Revenue By: Shri Vijay B. Basanta, Cit(Dr) Shri Amit Katoch, Sr. Dr Date Of Hearing 25/10/2024 Date Of Pronouncement 14/11/2024

For Appellant: Ms. Tanmayee Rajkumar, AdvFor Respondent: Shri Vijay B. Basanta, CIT(DR)

Section 143(3)Section 144C(1)Section 144C(13)Section 9(1)(vii)

…e software. 13. In view of the aforesaid factual observations which remain uncontroverted, we find that the reliance placed by the assessee on the decision of Hon‟ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt Ltd. reported in 432 ITR 471 (SC) is well founded wherein the transaction of the assessee is specifically covered under the second category of software sale stated in the said decision and such sale of software as end-user model or a reseller model granting non-exclusive restrictive license model would not be covered in the definition of royalty as per DTAA and accordingly n…

Commissioner of Income Tax International Taxation-1, New Delhi vs. Ncr Global Solutions Limited

ITA/551/2024HC Delhi13 Nov 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

Section 260A

…ised by the assessee are covered by the decisions of the Hon’ble Supreme Court in the case of DIT v. Morgan Stanely & Co. : (2007) 292 ITR 416 (SC) as well as the decision in the case of Engineering Analysis Centre of Excellence (P.) Ltd. v. CCIT : [2021] 432 ITR 471 (SC). A similar issue was also been decided by this Court in its earlier decision in Adobe System Incorporated v. DIT : (2016) 7 ITR-OL 364. 6. In view of the above, no substantial question of law arises in the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning t…

Commissioner of Income Tax International Taxation-1, New Delhi vs. Ncr Global Solutions Limited

ITA - 551 / 2024HC Delhi13 Nov 2024

Section 260A

Dassault SystÈMes Soildworks Corporaion, Chennai vs. ACIT (International Taxation)_2(1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 4534/MUM/2023[2021-22]Status: DisposedITAT Mumbai08 Nov 2024AY 2021-22

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

For Appellant: Shri Akshay Kumar, A/RFor Respondent: Shri Vivek Perampurna, D/R

Section 143(3)Section 234BSection 9(1)(vi)

…revenue in assessee’s own case for earlier AYs 2003-04 to 2019-20. It is the say of the ld. Counsel that the impugned quarrel is now well-settled by the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Limited v. CIT [2021] 432 ITR 471 (SC). Per contra, the ld. D/R could not bring any decision in favour of the revenue and strongly relied upon the findings of the lower authorities. 4. We have given a thoughtful consideration to the orders of the authorities below. 5. Briefly stated the facts of the case are that the assessee filed its return of income on 14/03/2022 declaring tot…

Cadmatic Oy, Mumbai vs. ACIT International Circle, 2 (1) (1), Mumbai

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1799/MUM/2022[2019-20]Status: DisposedITAT Mumbai07 Nov 2024AY 2019-20

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

For Appellant: Shri Suresh Joshi, A/RFor Respondent: Shri Arun Kumar, Sr. D/R

Section 143(3)Section 195

…,608/- in the hands of the appellant and the same may be deleted. 4. The AO failed to appreciate that the appellant's claim is supported by the decision of Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd vs. CIT [2021] 432 ITR 471 (SC) wherein it has been held that the amounts. paid by resident Indian Company to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software is not the payment of royalty for the use of copyright in the computer software, and that the same does not give rise to any income taxable in India…

Ram Avadhanulu Jonnavithula, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 1645/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Oct 2024AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Navneeth N. Kini, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Ram Avadhanulu Jonnavithula, Vs. The Deputy Commissioner No.001, La Hacienda, of Income Tax, 2, Papanna Street, St. Marks Road, Circle 3(3)(1), Bangalore – 560 001. Bangalore. PAN: AFVPJ 0653G APPELLANT RESPONDENT Appellant by : Shri Navneeth N. Kini, CA Respondent by : Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.10.2024 Date of Pronouncement : 23.10.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This ap…