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 367,181 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 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

The Commissioner of Income Tax - International Taxation -2 vs. Hireright Ltd

ITA - 138 / 2024HC Delhi26 Feb 2024

…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 (SC)/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 captured during the co…

Bmc Software Asia Pacific Pte Ltd, Singapore vs. Assistant Commissioner of Income Tax (International Tax) Circle-1, Pune

In the result, appeal of the assessee is allowed

ITA 1285/PUN/2023[2021-22]Status: DisposedITAT Pune23 Feb 2024AY 2021-22

Bench: Shri Partha Sarathi Chaudhury & Shri G.D. Padmahshalibmc Software Asia Pacific Pte Vs Acit (Int. Taxation), Ltd., 600, Singapore, Circle-1, Pune. 20-01/10 Parkview Square, Foreign, Singapore. Pan: Aaecb 0642 A Appellant Respondent Assessee By : Shri Farrokh V. Irani, Adv. Revenue By : Shri Pankaj Kumar, Dr Date Of Hearing : 21/02/2024 Date Of Pronouncement : 23/02/2024

For Appellant: Shri Farrokh V. Irani, AdvFor Respondent: Shri Pankaj Kumar, DR

Section 274

…r the A.Ys. 2010-11, 2016-17 and 2017-18. The DRP held that income from sale of software licenses was not chargeable to tax in the light of the judgment of Hon‟ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT [2021] 432 ITR 472 (SC). As regards the income from IT support services, the DRP distinguished the earlier orders of the Tribunal by noting that the Tribunal dealt with both the items of revenue as Royalty without separately noting that the second item was in the nature of fees for technical services. A remand report was called for from the AO, who held that the IT…

Saic Motor Overseas Intelligent Mobility Technology Co . Ltd., Shanghai vs. Assistant Commissioner of Income Tax, International Taxation, Hsiidc Building

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

ITA 2194/DEL/2023[2020-21]Status: DisposedITAT Delhi23 Feb 2024AY 2020-21

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2020-21

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 115ASection 143(3)Section 144CSection 144C(13)Section 234ASection 234BSection 270ASection 9(1)(vi)

…ing Officer (“AO”) that: i) the assessee has not transferred the copyright in the software to MG India and the case of the assessee is covered by decision of the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT 432 ITR 471; ii) the assessee has transferred non-exclusive, non-transferrable and restricted rights for software and no copyright has been transferred; and iii) the assessee has not given any know-how to MG India from which MG India could reproduce the same for perpetual use. Therefore, information transferred is not for extended or perpetual use and the sa…

Vipul Parimal Thakore, Mumbai vs. ADIT, CPC, Bengaluru

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

ITA 3595/MUM/2023[2020-21]Status: DisposedITAT Mumbai19 Feb 2024AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyal

For Appellant: Shri.Anuj Krisnadwala.ARFor Respondent: Smt.Usha Gaikwad.Sr. DR

Section 139(4)Section 143(1)Section 234ASection 90

…17/11/2021. 7. It’s a tribe 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/evidence 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…

Mr John Arunkumar Diaz, Mumbai vs. DCIT 19 (1), Mumbai

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

ITA 3647/MUM/2023[2018-19]Status: DisposedITAT Mumbai15 Feb 2024AY 2018-19

Bench: Pavan Kumar Gadale & Shri Gagan Goyaljohn Arunkumar Diaz Vs. Dcit-19(1), 8A, Saahil, Room No. 203, 2 Nd Floor, 14 Altamount Road, Matrumandir, Tardeo, Mumbai-400026 Mumbai-400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aecpd6518C Appellant .. Respondent

For Appellant: Shri.Mahesh Rajora.ARFor Respondent: Smt.Usha Gaikwad.Sr.DR

Section 139(1)Section 44ASection 90

Power and Energy Consultants India Private Limited, Delhi vs. ITO, Ward-19(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 3420/DEL/2023[2021-22]Status: DisposedITAT Delhi15 Feb 2024AY 2021-22

Bench: Shri Amit Shukla & Shri M. Balaganeshpower & Energy Consultants Vs. Ito, India Pvt. Ltd, Ward-19(1), House No. U-136, Vikas Marg, Delhi Shakarpur, New Delhi-110092 (Appellant) (Respondent) Pan: Aaacg3625J Assessee By : Shri Harish Chaudhary, Ca Shri Mohit Chaudhary, Ca Ms. Neetu Jain, Ca Revenue By: Shri Vivek Vardhan, Sr. Dr Date Of Hearing 13/02/2024 Date Of Pronouncement 15/02/2024

For Appellant: Shri Harish Chaudhary, CaFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 139(1)Section 143(1)Section 154Section 90Section 90ASection 91

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Power and Energy Consultants Vs. ITO, India Pvt. Ltd, Ward-19(1), House No. U-136, Vikas Marg, Delhi Shakarpur, New Delhi-110092 (Appellant) (Respondent) PAN: AAACG3625J Assessee by : Shri Harish Chaudhary, Ca Shri Mohit Chaudhary, CA Ms. Neetu Jain, CA Revenue by: Shri Vivek Vardhan, Sr. DR Date of Hearing 13/02/2024 Date of pronouncement 15/02/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3420/Del/2023 for AY 2021-22, arises out of the order of the Natio…

The Commissioner of Income Tax - International Taxation -3 vs. Salesforce.Com Singapore Pte. Ltd

ITA/144/2023HC Delhi14 Feb 2024

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

Section 9Section 9(1)(vi)

…ITA 144/2023 and other connected matters Page 1 of 22 $~25 to 31 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 144/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel. Versus SALESFORCE.COM SINGAPORE PTE. LTD. ..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Vishal Kalra, Adv. 26 + ITA 145/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel. Versus…

Nira vs. Inh Kishoresinh Gehlot, Indiavs.CPC, Bangalore (Present Jurisdiction -Income Tax Officer, Ward 5(3)(2), Ahmedabad), Gujarat

In the result, the appeal is allowed

ITA 1068/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad08 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 1068/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2018-19) Niravsinh Kishoresinh Cpc बनाम/ Gehlot Bangalore Vs. Shivam Vasant Chowk, Present Jurisdiction - Dharmaj, Petlad Dist Income Tax Officer Anand, Anand, Gujarat Ward 5(3)(2), Ahmedabad 388430 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajtpg6241P (Appellant) .. (Respondent) Shri Balaji V., Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Sushil Kumar Katiar, Sr. Dr 01/02/2024 Date Of Hearing Date Of Pronouncement 08/02/2024 O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Instance Of The Appellant Is Directed Against The Order Dated 26.10.2023 Passed By The Commissioner Of Income Tax (Appeals) -3, Chennai (‘Cit(A)’) Arising Out Of The Intimation Order Dated 20.03.2020 Passed By The Assessing Officer, Under Section 143(1) Of The Act For Assessment Year 2018-19. 2. We Have Heard The Rival Submissions Made By The Respective Parties & We Have Also Perused The Relevant Materials Available On Record.

For Respondent: Shri Sushil Kumar Katiar, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1068/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2018-19) Niravsinh Kishoresinh CPC बनाम/ Gehlot Bangalore Vs. Shivam Vasant Chowk, Present Jurisdiction - Dharmaj, Petlad Dist Income Tax Officer Anand, Anand, Gujarat Ward 5(3)(2), Ahmedabad 388430 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AJTPG6241P (Appellant) .. (Respondent) Shri Balaji V., AR अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by : Shri Sushil Kumar Katiar, Sr. DR 01/02/2024 Da…

Deputy Commissioner of Income Tax International Taxation Circle 2 2, Bmtc Building Koramangala vs. The Oasis Centre Llc, Dubai Uae

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

ITA 959/BANG/2023[2016-17]Status: DisposedITAT Bangalore08 Feb 2024AY 2016-17

Bench: Shri George George K & Shri Chandra Poojariit(It)A No.959/Bang/2023 Assessment Year : 2016-17 Dcit (International Taxation), Vs. M/S. The Oasis Centre Llc, Circle – 2(2), Land Mark Group West Wing Building Bengaluru. No.3, Off Hal Airport Main Road, Yamlur – 560 037, Bangalore. Pan : Aafct 2481 C Appellant Respondent Assessee By : Shri. K. R. Vasudevan, Advocate Revenue By : Ms. Neera Malhotra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 07.02.2024 Date Of Pronouncement : 08.02.2024

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 250Section 9(1)(vi)

…quipment." 3. With utmost humility and respect the undersigned wishes to state that the case of the appellant is NOT COVERED by the decision of Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited Vs CIT & Anr. (2021) 432 ITR 471 (SC) as the business transaction of the appellant DOES NOT fall in any of the 4 categories of cases on which the Hon'ble Supreme Court has rendered its decision in the case of Engineering Analysis Centre of Excellence Private Limited (supra). 4. Accordingly, as the Ld.CIT(A) failed appreciating the fact that the Apex court had analyzed Master ser…

The Commissioner of Income Tax - International Taxation -3 vs. Relx Inc

ITA/630/2023HC Delhi07 Feb 2024

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

Section 144CSection 9(1)Section 9(1)(vii)

…observations were made:- ―4. Having heard learned counsel for the appellant, this court finds that the issue raised in the present appeals is no longer res integra as the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT [2021] 432 ITR 471 (SC) ; [2021] SCC OnLine SC 159 has held has under (page 488 of 432 ITR): "The appeals before us may be grouped into four categories : (i) The first category deals with cases in which computer software is purchased directly by an end-user, resident in India, from a foreign, non-resident supplier or manufacturer. (ii) The second category o…

DCIT-International Taxation, Circle-1(2), Bengaluru vs. Synamedia India Private Limited, Bangalore

In the result, all the four appeals filed by the revenue are dismissed

ITA 1046/BANG/2023[2016-17]Status: DisposedITAT Bangalore25 Jan 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ketan Ved, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 133ASection 201Section 250

…peal before CIT(A). The ld. CIT(A) has considered the earlier order of the Tribunal in assessee’s own case in AYs 2016- 17 & 2017-18 and also the judgement of Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. reported in 432 ITR 471 and allowed the appeal of the assessee. Against this revenue is in appeal before us by way of common grounds in all these appeals as follows: 1. “Whether on the facts and in the circumstances of the case and in law, the CIT(A) is right in quashing the order of the assessing officer relying on the order of the 1TAT which in turn has relied upon t…

DCIT, International Taxation, Circle-1(2), Bengaluru vs. Synamedia India Private Limited, Bengaluru

In the result, all the four appeals filed by the revenue are dismissed

ITA 1025/BANG/2023[2017-18]Status: DisposedITAT Bangalore25 Jan 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ketan Ved, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 133ASection 201Section 250

DCIT, International Taxation, Circle-1(2), Bengaluru vs. Synamedia India Private Limited, Bengaluru

ITA 1024/BANG/2023[2015-16]Status: DisposedITAT Bangalore25 Jan 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.1023 To 1025 & 1046/Bang/2023

For Appellant: Shri Ketan Ved, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 133ASection 201Section 250

…peal before CIT(A). The 1d. CIT(A) has considered the earlier order of the Tribunal in assessee's own case in AYs 2016- 17 & 2017-18 and also the judgement of Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. reported in 432 ITR 471 and allowed the appeal of the assessee. Against this revenue is in appeal before us by way of common grounds in all these appeals as follows: 1. “Whether on the facts and in the circumstances of the case and in law, the CIT(A) is right in quashing the order of the assessing officer relying on the order of the ITAT which in turn has relied upon th…

DCIT, International Taxation, Circle-1(2), Bengaluru vs. Synamedia India Private Limited, Bangalore

ITA 1023/BANG/2023[2014-15]Status: DisposedITAT Bangalore25 Jan 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.1023 To 1025 & 1046/Bang/2023

Section 133ASection 201Section 250

DCIT Intl. Tax 1(2)(2), New Delhi vs. Dassault Systemes Biovia K.K., Japan

ITA 1253/DEL/2023[2017-18]Status: DisposedITAT Delhi23 Jan 2024AY 2017-18

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharma

For Appellant: Shri Vishal Kalra, Shri S.S. TomarFor Respondent: Shri Sanjay Kumar, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: D : NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1252 & 1253/Del/2023 Assessment Years: 2016-17 & 2017-18 DCIT, Vs Dassault Systems Biovia K.K., Circle 1(2)(2), 2-1-1 Think Park Tower, International Taxation, Osaki Shingawa-KU, New Delhi. Tokyo, Japan. PAN: AAJCA0225D (Appellant) (Respondent) Assessee by : Shri Vishal Kalra, Shri S.S. Tomar, Shri Ankit Sahni & Shri Yishu Goel, Advocates. Revenue by : Shri Sanjay Kumar, Sr. DR Date of Hearing : 11.01.2024 Date of Pronouncement : 23.01.2024 ORDER PER AN…

DCIT, Circle 1(2)(2), International Taxation, New Delhi vs. Dassault Systems Biovia K.K., Japan

ITA 1252/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Jan 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharma

For Appellant: Shri Vishal Kalra, Shri S.S. TomarFor Respondent: Shri Sanjay Kumar, Sr. DR

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

Hireright Llc, Usa vs. Deputy Commissioner of Income Tax, International Taxation, Gurgaon

ITA 3413/DEL/2023[Hireright LLC ]Status: DisposedITAT Delhi19 Jan 2024

Bench: Shri Saktijit Dey & Dr. B. R. R. Kumar

For Appellant: Sh. Kishore Kunal, AdvFor Respondent: Sh. P. Praveen Siddharth, CIT-DR

Section 10(50)Section 115ASection 2(24)Section 234ASection 234BSection 5Section 9

…nnot 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 (SC)/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 18 SA No. 446/Del/2023 Hireright LLC. 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 concern…

Ge Precision Healthcare Llc, Usa vs. The Assistant Commissioner of Income Tax, Circle 1(3)(1), Minto Road, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2623/DEL/2023[AY 2021-22]Status: DisposedITAT Delhi17 Jan 2024

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ravi Sharma, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR

Section 143(3)Section 144C(13)Section 234ASection 234BSection 234FSection 270ASection 56Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 2623/Del/2023 : Asstt. Year: 2021-22 GE Precision Healthcare LLC, Vs ACIT, 3000 N, Grandview Blvd, Waukesha, Circle 1(3)(1), Wisconsin, USA 53188 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAHCG6915E Assessee by : Sh. Ravi Sharma, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 18.10.2023 Date of Pronouncement: 17.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated 22.08.…

Tagit Pte Ltd, Singapore vs. DCIT, Circle-3(1)(1), International Taxation, New Delhi

In the result, appeal of the assessee is allowed

ITA 1945/DEL/2022[2019-20]Status: DisposedITAT Delhi17 Jan 2024AY 2019-20

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar[Assessment Year: 2019-20]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER [Assessment Year: 2019-20] Tagit Pte Ltd., vs Deputy Commissioner of No.15, Changi Business Income-tax, Park Crescent, #05-03 Corporate Circle-3(1), Haite Building, Delhi Singapore-486006 PAN-AAFCT9942E Appellant Respondent Appellant by Sh. Tapas Misra, Adv. Respondent by Sh. Vizay B. Vasanta, CIT-DR Date of Hearing 26.10.2023 Date of Pronouncement .01.2024 ORDER PER SAKTIJIT DEY, VP, The present appeal, at the instance of the assessee, assails the final assessm…

Dialog Axiata Plc, Mumbai vs. The Dy Commissioner of Income Tax, International Taxation-2(1)(1), Mumbai

ITA 2643/MUM/2022[2012-13]Status: DisposedITAT Mumbai15 Jan 2024AY 2012-13

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

Section 144CSection 147Section 191Section 195Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No.2643/Mum/2022 (Assessment Year: 2012-13) Dialog Axiata PLC Vs. Dy. CIT, International Taxation- C/o. Mr. Rohit Verma, Ernst & 2(1)(1), Young, Golf View Coporate Mumbai Tower B, Golf Course Road, Sector 42, Gurugram, Gurgaon, Haryana 122 002 PAN/GIR No. AAHCD 7691 L (Assessee) (Respondent) Assessee by Shri Hiten Chande Respondent by Shri Anil Sant Date of Hearing 19.10.2023 Date of Pronouncement 15.01.2024 ORDER Per Kavitha Rajagopal, J М: The captioned appeal has been filed by the assessee,…