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

Kddi Corporation, Japan vs. Deputy Commissioner of Income-Tax (International Taxation), Circle 2(1), Bangalore, Karnataka, Japan

ITA 102/BANG/2024[2015-16]Status: DisposedITAT Bangalore15 Apr 2024AY 2015-16

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…S.P. Nos. 7 to 9/Bang/2024 & IT(IT)A Nos. 100 to 102/Bang/2024 Page 1 of 32 IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.P. Nos. 7 to 9/Bang/2024 (in IT(IT)A Nos. 100 to 102/Bang/2024) & IT(IT)A Nos. 100 to 102/Bang/2024 Assessment Years : 2013-14 to 2015-16 M/s. KDDI Corporation, Japan 2-3-2, NishiShinjuku, Shinjuku-Ku, Tokyo, Japan 1638003 PAN: AAICK5961D APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Arjit Prasad, Sr. Adv…

Kddi Corporation, Japan vs. Deputy Commissioner of Income-Tax (International Taxation), Circle 2(1), Bangalore, Karnataka

ITA 101/BANG/2024[2014-15]Status: DisposedITAT Bangalore15 Apr 2024AY 2014-15

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…Page 1 of 32 S.P. Nos. 7 to 9/Bang/2024 & IT(IT)A Nos. 100 to 102/Bang/2024 IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.P. Nos. 7 to 9/Bang/2024 (in IT(IT)A Nos. 100 to 102/Bang/2024) & IT(IT)A Nos. 100 to 102/Bang/2024 Assessment Years : 2013-14 to 2015-16 M/s. KDDI Corporation, Japan 2-3-2, NishiShinjuku, Shinjuku-Ku, Tokyo, Japan 1638003 PAN: AAICK5961D APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Arjit Prasad, Sr. Adv…

Kddi Corporation, Japan vs. Deputy Commissioner of Income-Tax (International Taxation), Circle 2(1), Bangalore, Karnataka

ITA 100/BANG/2024[2013-14]Status: DisposedITAT Bangalore15 Apr 2024AY 2013-14

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…Page 1 of 32 S.P. Nos. 7 to 9/Bang/2024 & IT(IT)A Nos. 100 to 102/Bang/2024 IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.P. Nos. 7 to 9/Bang/2024 (in IT(IT)A Nos. 100 to 102/Bang/2024) & IT(IT)A Nos. 100 to 102/Bang/2024 Assessment Years : 2013-14 to 2015-16 M/s. KDDI Corporation, Japan 2-3-2, NishiShinjuku, Shinjuku-Ku, Tokyo, Japan 1638003 PAN: AAICK5961D APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Arjit Prasad, Sr. Adv…

The Commissioner of Income Tax -International Taxation-3 vs. Turner Broadcasting Asia Pacific Inc

ITA/282/2022HC Delhi28 Mar 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 9(1)(vi)

…., as to whether the revenue received on account of advertising and distribution rights should be treated as royalty, is inter alia, covered by the judgment rendered by the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC). 4. Mr Chopra has also emphasized the fact, that after the Mutual Agreement Procedure (MAP) was entered into between the Governments of India and United States via their respective the competent authorities in April-June 2007, 10% of advertising and subscription revenue received during relevant previous years was taken to be net prof…

Microsoft Regional Sales Pte. Ltd., Singapore vs. ACIT, Circle 2(2)(1), International Taxation, Delhi

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

ITA 3412/DEL/2023[2021-22]Status: DisposedITAT Delhi21 Mar 2024AY 2021-22

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.3412/Del/2023 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Microsoft Regional Sales Pte. Ltd., Acit, C/O Nirmal Malpani, Ernst & Vs. Circle-2(2)(1), Young Llp, 3Rd & 6Th Floor, International Taxation, Worldmark 1, Igi Airport E-2 Block, Civic Centre, Hospitality District, Aerocity, New Delhi. New Delhi. Pan No. Aadcm1638A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144C(5)Section 234ASection 270A

…I.T.A.No.3412/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.3412/Del/2023 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Microsoft Regional Sales Pte. Ltd., ACIT, C/o Nirmal Malpani, Ernst & Vs. Circle-2(2)(1), Young LLP, 3rd & 6th Floor, International Taxation, Worldmark 1, IGI Airport E-2 Block, Civic Centre, Hospitality District, Aerocity, New Delhi. New Delhi. PAN No. AADCM1638A अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Nageshwar Rao, Parth & Ms. Mehar Verma, Advs. Reven…

Assistant Commissioner of Income Tax, Circle 2(2)(2), International Taxation, New Delhi vs. Ovid Technologies Inc, Gurgoan

In the result, both the appeals of the assessee in ITA

ITA 2626/DEL/2023[2020-21]Status: DisposedITAT Delhi21 Mar 2024AY 2020-21

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A Nos.2622 & 2626/Del/2023 िनधा"रणवष"/Assessment Years: 2021-22 & 2020-21 बनाम Acit Ovid Technologies Inc., Circle 2(2)(2), Vs. N-143, Ground Floor, International Taxation, Luxotica Today, Room No. 411, 4Th Floor, Sector-51, Gurgaon, E-2 Block, Pratyakshkar Bhawan, Haryana. Dr. S.P. Mukherjee, Civic Center, New Delhi. Pan No. Aabco3041P अपीलाथ" Appellant ""यथ"/Respondent

Section 9(1)(vi)Section 92

…own case by the Tribunal in ITA No.5171/Del/2018, 4302/Del/2019 for the assessment years 2013-14 & 2014-15, wherein the Tribunal following the decision of the Hon’ble Supreme Court in the case of Engineering Analysis Center of Excellence Pvt. Ltd. Vs. CIT (432 ITR 471) deleted the addition made by the Assessing Officer. Copy of the order is placed on record. 3. Ld. DR supported the orders of the AO. 4. Heard rival contentions, perused the orders of the authorities below. Perusal of the order of the Tribunal shows that identical issue came up for consideration in assessment years 2013-14 and 2014-15 in res…

Assistant Commissioner of Income Tax, Circle 2(2)(2), International Taxation, New Delhi vs. Ovid Technologies Inc., Gurgaon

In the result, both the appeals of the assessee in ITA

ITA 2622/DEL/2023[2021-22]Status: DisposedITAT Delhi21 Mar 2024AY 2021-22

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A Nos.2622 & 2626/Del/2023 िनधा"रणवष"/Assessment Years: 2021-22 & 2020-21 बनाम Acit Ovid Technologies Inc., Circle 2(2)(2), Vs. N-143, Ground Floor, International Taxation, Luxotica Today, Room No. 411, 4Th Floor, Sector-51, Gurgaon, E-2 Block, Pratyakshkar Bhawan, Haryana. Dr. S.P. Mukherjee, Civic Center, New Delhi. Pan No. Aabco3041P अपीलाथ" Appellant ""यथ"/Respondent

Section 9(1)(vi)Section 92

…own case by the Tribunal in ITA No.5171/Del/2018, 4302/Del/2019 for the assessment years 2013-14 & 2014-15, wherein the Tribunal following the decision of the Hon’ble Supreme Court in the case of Engineering Analysis Center of Excellence Pvt. Ltd. Vs. CIT (432 ITR 471) deleted the addition made by the Assessing Officer. Copy of the order is placed on record. 3. Ld. DR supported the orders of the AO. 4. Heard rival contentions, perused the orders of the authorities below. Perusal of the order of the Tribunal shows that identical issue came up for consideration in assessment years 2013-14 and 2014-15 in res…

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

ITA 110/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

Shell International B.V., Mumbai vs. The ACIT, Int.Taxa.-2, Ahmedabad

ITA 563/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

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

ITA 1658/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The ACIT, Intl. Taxn.-2, Ahmedabad

ITA 1657/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

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

ITA 2389/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

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

ITA 2388/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 2789/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 2788/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2009-10

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 176/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 175/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

Uma Maheshwar Rao Vendavelli, Bangalore vs. Deputy Commissioner of Income Tax, Circle-5 (3)(2), Bangalore

In the result, the appeal is allowed

ITA 34/BANG/2024[2020-21]Status: HeardITAT Bangalore07 Mar 2024AY 2020-21

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

For Appellant: Sri.Monish Sawkar, AdvocateFor Respondent: Sri.Subramanian.S, Addl.CIT-DR
Section 139(1)Section 139(5)Section 143(1)Section 154Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, Vice-President & Shri Laxmi Prasad Sahu, Accountant Member ITA No.34/Bang/2024 : Asst.Year 2020-2021 Uma Maheshwar Rao Vedavelli The Assistant Director of Flat 101 A Block, Income-tax, CPC v. Sai Mitra Meadows. Bangalore. 1st A Cross Kaggadasapura C.V.Raman Nagar Post Bangalore – 560 093. PAN : ACGPV2295Q. (Appellant) (Respondent) Appellant by : Sri.Monish Sawkar, Advocate Respondent by : Sri.Subramanian.S, Addl.CIT-DR Date of Pronouncement : 07.03.2024 Date of Hearing : 07.03.2024 O R D E R Per George George K, Vi…

Appdynamics International Limited, Noida vs. ACIT Intl Taxation Circle 1(1)(1), New Delhi

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

ITA 2413/DEL/2023[2020-21]Status: DisposedITAT Delhi29 Feb 2024AY 2020-21

Bench: Shri Saktijit Dey- & Shri Pradip Kumar Kedia-

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…tribution/end use of customers which has not resulted in any transfer of any rights against such software. The assessee referred to the judgment delivered by the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT, 432 ITR 471 (SC) to submit that supply of mere copy of software for distribution/use by customer did not result in transfer of any rights in the copyright and consideration received for supply of copyrighted article / software did not fall within the definition of royalty in terms of the relevant tax treaty. On the basis of judgment in the case of Engineerin…

Nagubabu Kuchibhotla, Hyderabad vs. Income Tax Officer, Ward-12(1), Hyderabad

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

ITA 28/HYD/2024[2020-21]Status: DisposedITAT Hyderabad27 Feb 2024AY 2020-21

Bench: Hon'Ble Justice (Retd.) C.V. Bhadang & Shri R.K. Panda, Vice-आ.अपी.सं /Ita No.28/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2020-21) Shri Nagubabu Vs. Income Tax Officer Kuchibhotla Ward-12(1) Hyderabad Hyderabad Pan:Ahlpk3559L (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Adv. P Prabhakara Murthy राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 15/02/2024 घोषणा की तारीख/Pronouncement: 27/02/2024 Order Per R.K. Panda, Vice-. This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.02.2023 Of The Learned Cit (A)-Nfac, Delhi, Relating To A.Y.2020-21. 2. Although A Number Of Grounds Have Been Raised By The Assessee, However, These All Relate To The Order Of The Learned Cit(A)Nfac In Upholding The Disallowance Of Rs.4,40,939/- Being Foreign Tax Credit Claimed By The Assessee By Way Of Tax Relief U/S 90 Of The I.T. Act, 1961. Page 1 Of 7

For Appellant: Adv. P Prabhakara MurthyFor Respondent: : Shri Shakeer Ahmed, DR
Section 139(1)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…