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

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 367,181 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 1961Section 9(1)(vi)Section 234BSection 195Section 90Section 144C(13)Section 9(1)(vii)
Read the full judgment

Issues it is cited on

copyrighted articlesection 14(a)section 9(1)(vi)make available clausecomputer softwaresection 195(2)section 90(2)royalty incomewithholding taxforeign tax creditfees for included servicestax treaty

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

Vamsi Krishna Ayyalasomayajula, Telangana vs. Income Tax Officer, Ward-5(3)(4), Bangalore

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

ITA 1469/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: Smt. Vaidehi G., CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 139(4)Section 143(1)Section 6(1)Section 90(2)

…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 Vamshi Krishna Ayyalasomayajula, Vs. The Income Tax Officer, MIG 357, Vaikuntam, Mayuri Nagar Ward 5(3)(4), Main Road, Huda Colony, Bangalore. Huda Complex, Mayurinagar, Miyapur, Hyderabad – 500 049. Telangana. PAN: AFRPV 9913M APPELLANT RESPONDENT Appellant by : Smt. Vaidehi G., CA Respondent by : Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.10.2024 Date of Pronouncement : 22.10.2024 O R D E R Per Laxmi Prasad Sah…

Samsung R & D Institute India Bangalore Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range- 6, Bangalore

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 625/BANG/2020[2015-16]Status: DisposedITAT Bangalore22 Oct 2024AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S.It(Tp)A No. 625/Bang/2020 (Assessment Year: 2015-16)

For Appellant: Shri T. Suryanarayana, Sr. AdvFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 28Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member IT(TP)A No. 625/Bang/2020 (Assessment Year: 2015-16) Samsung R&D Institute India - JCIT, Special Range - 6 Bangalore Pvt. Ltd. 80 ft. Road, BMTC Building 2870, Phoenix Building Koramangala Bagmane Constellation Bangalore 560005 Business Park, Outer Ring vs. Road, Doddanekundi Circle Marathahalli Post Bangalore 560037 PAN – AAICS6290F (Appellant) (Respondent) IT(TP)A No. 641/Bang/2020 (Assessment Year: 2015-16) JCIT, Special Range - 6 Samsung R&D Institute In…

Attachmate Corporation, Usa vs. ACIT, Circle 1(1)(1), International Taxation, New Delhi

In the result, the appeals are partly allowed

ITA 782/DEL/2023[2020-21]Status: DisposedITAT Delhi17 Oct 2024AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Shri S Rifaur Rahman

Section 143(3)Section 144C(13)

…ia – USA DTAA. While coming to such conclusion, the Coordinate 7 | P a g e ITA No.2296 & 2297/Del/2022 & 782/Del/2023 Bench relied upon the ratio laid down by the Hon’ble Supreme court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT, 432 ITR 471 (SC). The view taken in assessment year 2014- 15, was reiterated by the Tribunal while deciding assessee’s appeals for assessment year 2015-16, 2016-17 and in the latest order passed for assessment year 2017-18 in ITA No. 06/Del/2021, dated 29.09.2022. 12. Thus, from the aforesaid facts, it is evident that the issue arising for consideration in t…

Ramesh Babu Jasti, Gandipet vs. ITO., Ward-12(6), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 761/HYD/2024[AY 2021-22]Status: DisposedITAT Hyderabad07 Oct 2024

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.760 & 761/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Shri Ramesh Babu Jasti Vs. Income Tax Officer Gandipet Ward – 12(6) Pan:Amepj2611C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.Abhiroop Bhargav, Ca राज" व "ारा/Revenue By:: Shri Vamsi Krishna, Dr सुनवाई की तारीख/Date Of Hearing: 07/10/2024 घोषणा की तारीख/Pronouncement: 07/10/2024 आदेश/Order

For Appellant: Shri K.Abhiroop Bhargav, CAFor Respondent: : Shri Vamsi Krishna, DR
Section 139Section 139(1)Section 139(4)Section 143(1)Section 154Section 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. 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…

Ramesh Babu Jasti, Gandipet vs. ITO., Ward-12(6), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 760/HYD/2024[AY 2020-21]Status: DisposedITAT Hyderabad07 Oct 2024

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.760 & 761/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Shri Ramesh Babu Jasti Vs. Income Tax Officer Gandipet Ward – 12(6) Pan:Amepj2611C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.Abhiroop Bhargav, Ca राज" व "ारा/Revenue By:: Shri Vamsi Krishna, Dr सुनवाई की तारीख/Date Of Hearing: 07/10/2024 घोषणा की तारीख/Pronouncement: 07/10/2024 आदेश/Order

For Appellant: Shri K.Abhiroop Bhargav, CAFor Respondent: : Shri Vamsi Krishna, DR
Section 139Section 139(1)Section 139(4)Section 143(1)Section 154Section 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. 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…

The Pr Commissioner of Income Tax vs. M/S Xchanging Solutions Ltd

The appeal is disposed of with liberty as prayed for by the learned

ITA/187/2023HC Karnataka30 Sept 2024

Bench: S.G.PANDIT,C.M. POONACHA

Section 260Section 40

…case, the Tribunal is right in setting aside the disallowance u/s 40(a)(i) amounting to Rs. 50,20,109/- by relying on the decision of the Hon'ble Apex Court decision in the case of M/s. Engineering Analysis Centre of Excellence Pvt. Ltd. Vs CIT (432 ITR 471) (SC), when the said decision was not accepted by the department and review petition is pending for adjudication before the Supreme Court?” 3. Learned counsel for the assessee submits that the tax effect in this appeal is less than Rs.2 Crores and therefore, the appeal should not be entertained at the instance of the revenue in view of…

Basavalinga Sadasivaiah Ajaikumar, Mysore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

In the result, the appeal is allowed

ITA 1470/BANG/2024[2019-20]Status: HeardITAT Bangalore19 Sept 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2019-20

For Appellant: Shri Sandeep Huilgol, AdvocateFor Respondent: Shri Subramanian S, JCIT (DR)
Section 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Years : 2019-20 Basavalinga Sadasivaiah Ajaikumar, Vs. The Asst. Director of Income 850, Park House, Tax, CPC Bengaluru. Mirza Road, Nazarbad, Mysore. The Dy. Commissioner of Income Tax, PAN – ACZPA 6190 L Circle – 1(1)(1), Bengaluru. . APPELLANT RESPONDENT Assessee by : Shri Sandeep Huilgol, Advocate Revenue by : Shri Subramanian S, JCIT (DR) Date of hearing : 09.09.2024 Date of Pronouncement : 19.09.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:…

DCIT, Intl. Taxn., Circel1(2), Bangalore vs. Blue Yonder Inc., U.S.A

In the result, appeals filed by the Revenue are dismissed

ITA 1326/BANG/2024[2018-19]Status: DisposedITAT Bangalore19 Sept 2024AY 2018-19

Bench: Shri George George K & Shri Waseem Ahmedit(It)A Nos.1302, 1326/Bang/2024 Assessment Years : 2012-13, 2018-19 The Deputy Commissioner Of Income Tax, Vs. M/S. Blue Yonder Inc., International Taxation, 15059 N, Suite 400 Scottsdale, Circle -1(2), Arizona, Foreign, Bengaluru. United States. Pan : Aaccj 3581 C Appellant Respondent C.O.No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Assessment Years : 2012-13 M/S. Blue Yonder Inc., Vs. The Assistant Commissioner Of Income Tax, United States. Circle -1(2), Pan : Aaccj 3581 C Bengaluru. Cross Objector Respondent Appellant By : Shri. T. Suryanarayana, Advocate & Smt. Tanmayee Rajkumar, Advocate Respondent By : Smt. R. Ilavarasi, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 19.09.2024 Date Of Pronouncement : 19.09.2024 O R D E R Per Bench : These Appeals At The Instance Of The Revenue Are Directed Against Two Orders Of Cit(A) Both Dated 09.05.2024 Passed Under Section 250 Of The Act. The Relevant Assessment Years Are 2012-13 & 2018-19. It(It)A Nos.1302, 1326/Bang/2024 C.O. No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Page 2 Of 13

For Appellant: Shri. T. Suryanarayana, Advocate and Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Smt. R. Ilavarasi, CIT(DR)(ITAT), Bengaluru
Section 250

…dia (P.) Ltd v. DCIT (reported in [2022] 141 taxmann.com 564 (Bangalore - Trib.)) – Paras 15-20. 5. On the other hand, the ld. D.R. submitted that the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT reported in 432 ITR 471 (SC) considered the agreements related to the parties who were the party to the cases before the Hon’ble Supreme Court and the Hon’ble Supreme Court has no occasion to examine the IT(IT)A Nos.1302, 1326/Bang/2024 C.O. No.34/Bang/2024 (in IT(IT)A No.1302/Bang/2024) Page 10 of 13 agreement entered by the present assessee with the various parties.…

DCIT, Intl Taxn, Circle-1(2), Bng, Bengaluru vs. Blue Yonder Inc., U.S.A

In the result, appeals filed by the Revenue are dismissed

ITA 1302/BANG/2024[2012-13]Status: DisposedITAT Bangalore19 Sept 2024AY 2012-13

Bench: Shri George George K & Shri Waseem Ahmedit(It)A Nos.1302, 1326/Bang/2024 Assessment Years : 2012-13, 2018-19 The Deputy Commissioner Of Income Tax, Vs. M/S. Blue Yonder Inc., International Taxation, 15059 N, Suite 400 Scottsdale, Circle -1(2), Arizona, Foreign, Bengaluru. United States. Pan : Aaccj 3581 C Appellant Respondent C.O.No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Assessment Years : 2012-13 M/S. Blue Yonder Inc., Vs. The Assistant Commissioner Of Income Tax, United States. Circle -1(2), Pan : Aaccj 3581 C Bengaluru. Cross Objector Respondent Appellant By : Shri. T. Suryanarayana, Advocate & Smt. Tanmayee Rajkumar, Advocate Respondent By : Smt. R. Ilavarasi, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 19.09.2024 Date Of Pronouncement : 19.09.2024 O R D E R Per Bench : These Appeals At The Instance Of The Revenue Are Directed Against Two Orders Of Cit(A) Both Dated 09.05.2024 Passed Under Section 250 Of The Act. The Relevant Assessment Years Are 2012-13 & 2018-19. It(It)A Nos.1302, 1326/Bang/2024 C.O. No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Page 2 Of 13

For Appellant: Shri. T. Suryanarayana, Advocate and Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Smt. R. Ilavarasi, CIT(DR)(ITAT), Bengaluru
Section 250

…dia (P.) Ltd v. DCIT (reported in [2022] 141 taxmann.com 564 (Bangalore - Trib.)) – Paras 15-20. 5. On the other hand, the ld. D.R. submitted that the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT reported in 432 ITR 471 (SC) considered the agreements related to the parties who were the party to the cases before the Hon’ble Supreme Court and the Hon’ble Supreme Court has no occasion to examine the IT(IT)A Nos.1302, 1326/Bang/2024 C.O. No.34/Bang/2024 (in IT(IT)A No.1302/Bang/2024) Page 10 of 13 agreement entered by the present assessee with the various parties.…

Neetu Agarwal, Kolkata vs. Income Tax Officer - Ward 7(1), Kolkata

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

ITA 67/KOL/2024[2020-21]Status: DisposedITAT Kolkata13 Sept 2024AY 2020-21

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Puja Agarwal, C.AFor Respondent: Abhishek Kumar, JCIT, Sr. DR
Section 143(1)Section 154Section 234BSection 250Section 90

…Y: 2020-21 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…

DCIT, Intl. Taxn., Circle 1(2), Bangalore vs. Blue Yonder Inc., Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1414/BANG/2024[2015-16]Status: DisposedITAT Bangalore12 Sept 2024AY 2015-16

Bench: Shri George George K. & Shri Waseem Ahmed

For Appellant: Shri T. Suryanarayana, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 14Section 143(3)Section 250

…filed appeals before the First Appellate Authority. The CIT(Appeals) by following the judicial pronouncements in the following cases decided the issue in favour of the assessee:- (i) Engineering Analysis Centre of Excellence P. Ltd. v. CIT reported in [2021] 432 ITR 471 (SC). (ii) Hon’ble High Court of Karnataka judgment dated 29.5.2023 in ITA No.977 of 2017 in assessee’s own case for AYs 2008-09 & 2010-11. (iii) Order of the ITAT in assessee’s own case for AY 2014-15 in IT(IT)A No.2696/Bang/2017, order dated 12.8.2021, etc. 5. Aggrieved by the orders passed by the CIT(Appeals) for AYs 2015-16 to 2017-18, the re…

DCIT, Circle 1(2) (Intl. Taxn.), Blr, Bangalore vs. Blue Yonder Inc, Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1413/BANG/2024[2017-18]Status: DisposedITAT Bangalore12 Sept 2024AY 2017-18

Bench: Shri George George K. & Shri Waseem Ahmed

For Appellant: Shri T. Suryanarayana, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 14Section 143(3)Section 250

…filed appeals before the First Appellate Authority. The CIT(Appeals) by following the judicial pronouncements in the following cases decided the issue in favour of the assessee:- (i) Engineering Analysis Centre of Excellence P. Ltd. v. CIT reported in [2021] 432 ITR 471 (SC). (ii) Hon’ble High Court of Karnataka judgment dated 29.5.2023 in ITA No.977 of 2017 in assessee’s own case for AYs 2008-09 & 2010-11. (iii) Order of the ITAT in assessee’s own case for AY 2014-15 in IT(IT)A No.2696/Bang/2017, order dated 12.8.2021, etc. 5. Aggrieved by the orders passed by the CIT(Appeals) for AYs 2015-16 to 2017-18, the re…

DCIT, Circle 1(2), (Intl. Taxn.), Bangalore vs. Blue Yonder Inc., Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1412/BANG/2024[2016-17]Status: DisposedITAT Bangalore12 Sept 2024AY 2016-17

Bench: Shri George George K. & Shri Waseem Ahmed

For Appellant: Shri T. Suryanarayana, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 14Section 143(3)Section 250

…filed appeals before the First Appellate Authority. The CIT(Appeals) by following the judicial pronouncements in the following cases decided the issue in favour of the assessee:- (i) Engineering Analysis Centre of Excellence P. Ltd. v. CIT reported in [2021] 432 ITR 471 (SC). (ii) Hon’ble High Court of Karnataka judgment dated 29.5.2023 in ITA No.977 of 2017 in assessee’s own case for AYs 2008-09 & 2010-11. (iii) Order of the ITAT in assessee’s own case for AY 2014-15 in IT(IT)A No.2696/Bang/2017, order dated 12.8.2021, etc. 5. Aggrieved by the orders passed by the CIT(Appeals) for AYs 2015-16 to 2017-18, the re…

Turner Broadcasting System Asia Pacific, Inc., United States of America vs. Assistant Commissioner of Income Tax Circle- 3(1)(1), New Delhi

In the result, Appeal in ITA No

ITA 3717/DEL/2023[2021-22]Status: DisposedITAT Delhi09 Sept 2024AY 2021-22

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 2432/Del/2023 (A.Y 2020-21)

For Appellant: Sh. Manuj Sabharwal, Adv & ShFor Respondent: Sh. Vijay B Vasanta, CIT DR
Section 143(3)Section 9(1)(vi)

…pyrighted product cannot be construed as a license to enjoy any of the enumerated rights in the Copyright Act. 1957 which has also been upheld by the Hon'ble Supreme Court of India (SC) in the case of Engineering Analysis Centre of Excellence (P.) Ltd. [2021] 432 ITR 471 (SC). 3. Grounds relating to taxability of advertisement revenues. 3.1. That on the facts and circumstances of the case and in law, the Ld. AO has erred in alleging that TBSAP has a Dependent Agent Permanent Establishment ('DAPE') in India in the form of WMIPL and has grossly erred in holding that a sum of INR 12,75,00,000 (being 15% of the net…

Turner Broadcasting System Asia Pacific, Inc., United States of America vs. Deputy Commissioner of Income Tax, New Delhi

In the result, Appeal in ITA No

ITA 2432/DEL/2023[2020-21]Status: DisposedITAT Delhi09 Sept 2024AY 2020-21

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 2432/Del/2023 (A.Y 2020-21)

For Appellant: Sh. Manuj Sabharwal, Adv & ShFor Respondent: Sh. Vijay B Vasanta, CIT DR
Section 143(3)Section 9(1)(vi)

…pyrighted product cannot be construed as a license to enjoy any of the enumerated rights in the Copyright Act. 1957 which has also been upheld by the Hon'ble Supreme Court of India (SC) in the case of Engineering Analysis Centre of Excellence (P.) Ltd. [2021] 432 ITR 471 (SC). 3. Grounds relating to taxability of advertisement revenues. 3.1. That on the facts and circumstances of the case and in law, the Ld. AO has erred in alleging that TBSAP has a Dependent Agent Permanent Establishment ('DAPE') in India in the form of WMIPL and has grossly erred in holding that a sum of INR 12,75,00,000 (being 15% of the net…

Micro Focus Software Inc., Usa vs. The Deputy Commissioner of Income-Tax, Circle 3(2)(2), International Taxation, Mumbai

In the result, the appeal is allowed

ITA 4768/MUM/2023[2021-22]Status: DisposedITAT Mumbai06 Sept 2024AY 2021-22

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrimicro Focus Software Inc. V/S. Dcit,(International Tax) बनाम (Formerly Known As Novell Circle 3(2)(2), Inc.) 16Th Floor, Air India Laurel, Block D, 65/2, Building, Nariman Point, Bagmane Tech Park, C. V. Mumbai-400021 Raman Nagar, Byrasandra, Bangalore, Karnataka, India- 560093 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcn5034F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Ketan VedFor Respondent: Shri Anil Sant
Section 143(3)Section 144C(5)Section 234ASection 270A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Micro Focus Software Inc. v/s. DCIT,(International Tax) बनाम (formerly known as Novell Circle 3(2)(2), Inc.) 16th Floor, Air India Laurel, block D, 65/2, Building, Nariman Point, Bagmane Tech Park, C. V. Mumbai-400021 Raman Nagar, Byrasandra, Bangalore, Karnataka, India- 560093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCN5034F Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Ketan Ved Respondent by : Shri Anil Sant Date of Hearing 11.06.2024 Date of Pronouncem…

Shell Information Technologies International Bv, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-4(2)(1), Mumba

In the result, the assessee’s appeal is partly allowed

ITA 4711/MUM/2023[2021-22]Status: DisposedITAT Mumbai06 Sept 2024AY 2021-22

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrishell Information V/S. Dcit (International Tax)- Technology International बनाम 4(2)(1), Bv 17Th Floor, Room No. 1708, C/O. Bsr & Co. Llp, Air India Building, 2Nd Floor, Lodha Excelus, Nariman Point, Apollo Mills Compound, Mumbai-400021 N.M. Joshi Marg, Mahalakshmi, Mumbai-400011 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaics9091A Appellant/अपीलाथी .. Respondent/प्रतिवादी

For Appellant: Shri Madhur AgarwalFor Respondent: Smt. Shaileja Rai
Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 2(24)Section 234ASection 234BSection 234C

…se of the Appellant for preceding assessment years. 13. Further, we note that for the Assessment Year 2019-2020, the DRP had, following the judgment of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT: 2021] 432 ITR 471 (SC), directed the Assessing Officer not to treat Software Access Fee as 'royalties'. Since according to the Assessing Officer the IT Support10. It is admitted position that there is no change in facts and circumstances during the Assessment Year 2020-2021. The contracts in terms of which IT Support Service Fee was received by the Appellant as we…

M/S. Sasken Communication vs. The Income Tax Officer

Appeal is allowed; question of law is

ITA/268/2013HC Karnataka02 Sept 2024

Bench: S.G.PANDIT,C.M. POONACHA

Section 201Section 260

…learned counsel appearing for the appellant would submit that the above stated question of law is answered by the Hon'ble Apex Court in the case of ENGINEERING ANALYSIS CENTRE OF EXCELLENCE (P.) LTD. v. COMMISSIONER OF INCOME-TAX reported in (2021) 432 ITR 471 (SC) and the said question is answered in favour of the Assessee. In view of the same, learned counsel prays for allowing the appeal. - 3 - NC: 2024:KHC:35618-DB ITA No. 268 of 2013 4. Learned counsel Sri. Ravi Raj.Y.V., along with learned counsel Sri. Dilip.M., for the respondent-Revenue is not in a position to disput…

Lloyd'S Register Asia (India Branch Office), Mumbai vs. DCIT (International Taxation)-3(1)(2), Mumbai

In the result, all these appeals filed by the assessee are allowed for statistical

ITA 878/MUM/2024[2011-12]Status: DisposedITAT Mumbai29 Aug 2024AY 2011-12

Bench: Ms. Kavitha Rajagopal, Jm & Ms. Renu Jauhri, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Anil Sant-Addl.CIT DR
Section 250

…Act. For ascertaining chargeability to tax reference to the relevant DTAA is essential. This point of distinction has been accepted by the Hon'ble Apex Court in Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 19/432 ITR 471 thereof while dealing with the obligation to deduct tax at source on software related payments. Hence, in the given facts and circumstances we hold that the assessee's services were managerial in nature and not technical services. Hence, the assessee is not liable to deduct TDS on the same. The disallowance proposed by DRP and made by AO is delet…

Deputy Commissioner of Income Tax(It)-3(1)(2), Mumbai vs. Lloyds Register of Shipping, Mumbai

In the result, all these appeals filed by the assessee are allowed for statistical

ITA 1777/MUM/2024[2021-22]Status: DisposedITAT Mumbai29 Aug 2024AY 2021-22

Bench: Ms. Kavitha Rajagopal, Jm & Ms. Renu Jauhri, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Anil Sant-Addl.CIT DR
Section 250

…Act. For ascertaining chargeability to tax reference to the relevant DTAA is essential. This point of distinction has been accepted by the Hon'ble Apex Court in Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 19/432 ITR 471 thereof while dealing with the obligation to deduct tax at source on software related payments. Hence, in the given facts and circumstances we hold that the assessee's services were managerial in nature and not technical services. Hence, the assessee is not liable to deduct TDS on the same. The disallowance proposed by DRP and made by AO is delet…