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

Telefonica Uk Ltd., Mumbai vs. DCIT (Int Tax), Range-4(1)(2), Mumbai

In the result, on this ground, appeal of the assessee is treated as allowed

ITA 772/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Us On Merits Is With Regard To Ground No.11-19 Which Releates To Cellular Roaming Charges & Treating The Amount Of Rs.7,45,72,450/- Taxable Under 9(1)(Vi) Of The Act & Also As Per India-Uk Dtaa Under Article 13(3). At The Outset, Ld. Counsel For The Assessee Submitted That This Issue Stands Covered In The Case Of M/S. Telefonica Depreciation Espana Sa Vs. Cit In Ita No.2657/Bang/2019, 180/Bang/2022& 817/Bang/2022 For The A.Yrs. 2010-11 To 2012-13. 3. The Brief Facts Are That Assessee, I.E., Telefonica Uk Ltd Is A Company Incorporated Under The Laws Of United Kingdom Of Great Britain & Northern Ireland (Uk) & Is A Tax Resident Of Uk. The Assessee Is A Non-Resident Telecommunication Service Provider, Primarily Engaged In The Business Of Providing Mobile & Broadband Services Along With Various Other Ancillary Services Such As Text, Media Messaging, Games, Music, Video & Data Connections In The United Kingdom.

Section 144Section 148

…in the Hon‟ble High Court have relied upon the judgment of Hon‟ble Delhi High Court in the case of New Skies Satellite on identical question. Later on, Hon‟ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs. CIT reported in 432 ITR 471 dealing with similar question. The ITAT, Bangalore Bench in the case of group concern had also dealt with the Explanation 5 & 6 to M/s.Telefonica UK Ltd Section 9(1)(vi) and held that this definition cannot be read in to the DTAA which were in the nature and scope and held that it does not fall within the definition of Royalty as contained in Art…

Telefonica Uk Ltd., Mumbai vs. DCIT (Int Tax), Range-4(1)(2), Mumbai

In the result, on this ground, appeal of the assessee is treated as allowed

ITA 771/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Us On Merits Is With Regard To Ground No.11-19 Which Releates To Cellular Roaming Charges & Treating The Amount Of Rs.7,45,72,450/- Taxable Under 9(1)(Vi) Of The Act & Also As Per India-Uk Dtaa Under Article 13(3). At The Outset, Ld. Counsel For The Assessee Submitted That This Issue Stands Covered In The Case Of M/S. Telefonica Depreciation Espana Sa Vs. Cit In Ita No.2657/Bang/2019, 180/Bang/2022& 817/Bang/2022 For The A.Yrs. 2010-11 To 2012-13. 3. The Brief Facts Are That Assessee, I.E., Telefonica Uk Ltd Is A Company Incorporated Under The Laws Of United Kingdom Of Great Britain & Northern Ireland (Uk) & Is A Tax Resident Of Uk. The Assessee Is A Non-Resident Telecommunication Service Provider, Primarily Engaged In The Business Of Providing Mobile & Broadband Services Along With Various Other Ancillary Services Such As Text, Media Messaging, Games, Music, Video & Data Connections In The United Kingdom.

Section 144Section 148

…in the Hon‟ble High Court have relied upon the judgment of Hon‟ble Delhi High Court in the case of New Skies Satellite on identical question. Later on, Hon‟ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs. CIT reported in 432 ITR 471 dealing with similar question. The ITAT, Bangalore Bench in the case of group concern had also dealt with the Explanation 5 & 6 to M/s.Telefonica UK Ltd Section 9(1)(vi) and held that this definition cannot be read in to the DTAA which were in the nature and scope and held that it does not fall within the definition of Royalty as contained in Art…

Gaurav Singh, Satna vs. ITO-Ward Satna, Satna

In the result, the appeal is allowed

ITA 90/JAB/2023[2021-22]Status: DisposedITAT Jabalpur20 Sept 2023AY 2021-22

Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q

For Appellant: Shri.Sapan Usrethe,Advocate. ARFor Respondent: Shri. Shiv Kumar. Sr.DR
Section 143(1)Section 143(3)Section 90Section 91

…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…

Lionbridge Technologies Llc (Formerly Known As Lionbridge Technologies, Inc.), Usa vs. ACIT Circle International Tax. 2(2)(1), New Delhi

In the result, the appeal is allowed

ITA 1905/DEL/2023[2020-21]Status: DisposedITAT Delhi20 Sept 2023AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2020-21 . Lionbridge Technologies Llc Vs. Acit, (Formerly Known As Lionbridge Circle International Tax - Technologies, Inc.), 2(2)(1), 890, Winter Street – Suite 225, New Delhi Waltham, Ma – 02451, Usa Pan :Aaecl2198K (Appellant) (Respondent)

Section 143(3)Section 144C(13)

…s not taxable as royalty income under the treaty provisions. In support of his contention, learned counsel relied upon the decision of the 5 | P a g e AY: 2020-21 Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (432 ITR 471) . 8. Learned Departmental Representative strongly relied upon the observations of the Assessing Officer and learned DRP. 9. We have considered rival submissions and perused the materials on record. Undisputedly, the assessee has purchased certain software licences from third party vendors, such as, Microsoft, Adobe etc. and distributed them…

Cae Simulation Training P.Ltd, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes subject to the direction contained in para 9 above

ITA 2573/DEL/2022[2017-18]Status: DisposedITAT Delhi18 Sept 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: S/Sh. Rohit Jain, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(3)Section 195Section 250Section 40Section 9Section 9(1)(vi)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2017-18 CAE Simulation Training P. Ltd. Vs. DCIT, 3rd Floor, Circle 4(2), Dr. Gopal Das Bhawan, 28, New Delhi. Barakhamba Road, New Delhi – 110 001 PAN AAECC7113K (Appellant) (Respondent) Assessee by: S/Sh. Rohit Jain, Advocate, Anshul Sachhar & Ms. Somya Jain, CA Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 17.07.2023 Date of 18 09.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order…

ACIT(Ltu-1), Mumbai vs. M/S. Tcs Ltd, Mumbai

ITA 5904/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…ions. We find that while rendering this decision and also for the decision of A.Y.2010-11 in ITA No.974/Mum/2018 dated 18/08/2020, the decision of the Hon‟ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd., vs. CIT reported in 432 ITR 471 was not rendered. Now, we find that the issue in dispute before us has been fully settled by the aforesaid decision of the Hon‟ble Apex Court in favour of the assessee by holding as under:- “By virtue of section 90 of the Income-tax Act, 1961, once a Double Taxation Avoidance Agreement applies, the provisions of the Act can only apply to the exte…

Tata Consultancy Serrvices Limited, Mumbai vs. DCIT-1, Mumbai

ITA 5199/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…ions. We find that while rendering this decision and also for the decision of A.Y.2010-11 in ITA No.974/Mum/2018 dated 18/08/2020, the decision of the Hon‟ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd., vs. CIT reported in 432 ITR 471 was not rendered. Now, we find that the issue in dispute before us has been fully settled by the aforesaid decision of the Hon‟ble Apex Court in favour of the assessee by holding as under:- “By virtue of section 90 of the Income-tax Act, 1961, once a Double Taxation Avoidance Agreement applies, the provisions of the Act can only apply to the exte…

Veritas Storage (Singapure) Pte Ltd, Singapure vs. DCIT Circle-3(1)(1)International Taxation, New Delhi

In the result, both the appeals filed by the assessee are allowed

ITA 2021/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Sept 2023AY 2019-20

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI CHALLA NAGENDRA PRASAD (Judicial Member)

For Appellant: Shri Tarun Gulati, Sr. AdvocateFor Respondent: Shri Abhishek Sharma, CIT DR
Section 144CSection 144C(10)

…ed the Learned AO to verify the claim of the Appellant in relation to income from hardware appliances and software licenses in light of the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. vs. CIT [2021] 432 ITR 471 (SC) and allow relief accordingly. However, the Learned AO, ignoring the submission dated 15.06.22 filed pursuant to the DRP directions, passed the Impugned Order without any such further verification arid did not grant relief as directed by the learned DRP. Ground 2 - The Learned AO has erred in characterizing the entire revenue as Fees from Te…

Veritas Storage (Singapure) Pte Ltd, Singapure vs. DCIT, Circle -3(1)(1) Internatioal Taxation, New Delhi

In the result, both the appeals filed by the assessee are allowed

ITA 2020/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Sept 2023AY 2018-19

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI CHALLA NAGENDRA PRASAD (Judicial Member)

For Appellant: Shri Tarun Gulati, Sr. AdvocateFor Respondent: Shri Abhishek Sharma, CIT DR
Section 144CSection 144C(10)

…ed the Learned AO to verify the claim of the Appellant in relation to income from hardware appliances and software licenses in light of the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. vs. CIT [2021] 432 ITR 471 (SC) and allow relief accordingly. However, the Learned AO, ignoring the submission dated 15.06.22 filed pursuant to the DRP directions, passed the Impugned Order without any such further verification arid did not grant relief as directed by the learned DRP. Ground 2 - The Learned AO has erred in characterizing the entire revenue as Fees from Te…

Hireright Ltd, Uk vs. ACIT, Circle 2(1)(1), International Taxation, New Delhi

In the result, the appeals of the assessee for both the AYs 2019-20

ITA 373/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Sept 2023AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2020-21 & Asstt. Year: 2019-20

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 234ASection 234DSection 270A

…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 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 11 & ITA No. 1884/Del/2022 concerned candida…

Hireright Limited, London vs. ACIT, Circle 2(1)(1), Int. Tax, New Delhi

In the result, the appeals of the assessee for both the AYs 2019-20

ITA 1884/DEL/2022[2019-20]Status: DisposedITAT Delhi06 Sept 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2020-21 & Asstt. Year: 2019-20

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 234ASection 234DSection 270A

…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 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 11 & ITA No. 1884/Del/2022 concerned candida…

Va Tech Wabag Limited, Chennai vs. ACIT, Chennai

Appeal is allowed for statistical purposes

ITA 807/CHNY/2016[2011-12]Status: DisposedITAT Chennai31 Aug 2023AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Dr. S. Palanikumar, CIT
Section 143(3)Section 144C(5)Section 92B

…आयकर अपीलीय अिधकरण,‘डी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.:953/CHNY/2015 िनधा"रण वष"/Assessment Year: 2010-11 & C.O No.50/CHNY/2016 [in I.T.A. No.953/CHNY/2015] VA Tech Wabag Ltd., The DCIT / ACIT, “Wabag House”, No.17, 200 feet Central Circle – 3(2), vs. Chennai. Thoraipakkam-Pallavaram Main Road, Sunnambu Kolathur, Chennai – 600 117. [PAN: AABCV 0225G] (अपीलाथ"/Appellant) (""यथ"/Respondent/ Cross Object…

DCIT, Chennai vs. V.A. Tech Wabag Limited, Chennai

Appeal is allowed for statistical purposes

ITA 953/CHNY/2015[2010-11]Status: DisposedITAT Chennai31 Aug 2023AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Dr. S. Palanikumar, CIT
Section 143(3)Section 144C(5)Section 92B

…आयकर अपीलीय अिधकरण,‘डी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.:953/CHNY/2015 िनधा"रण वष"/Assessment Year: 2010-11 & C.O No.50/CHNY/2016 [in I.T.A. No.953/CHNY/2015] VA Tech Wabag Ltd., The DCIT / ACIT, “Wabag House”, No.17, 200 feet Central Circle – 3(2), vs. Chennai. Thoraipakkam-Pallavaram Main Road, Sunnambu Kolathur, Chennai – 600 117. [PAN: AABCV 0225G] (अपीलाथ"/Appellant) (""यथ"/Respondent/ Cross Object…

M/S. Telecom Italia Sparkle Singapore Pte. Limited, Singapore vs. The Deputy Commissioner of Income Tax, International Taxation- Circle 2(1), Bangalore

In the result, all the three appeals filed by assessee stands partly allowed

ITA 580/BANG/2020[2010-11]Status: DisposedITAT Bangalore31 Aug 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 To 2010-11 M/S. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner Of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. Pan: Aagct6780P Appellant Respondent & It(It)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/S. Ti Sparkle The Deputy Singapore Pte. Ltd., Commissioner Of 23-01, Suntec Tower Income Tax, Four, (International 6 Temasek Boulevard, Taxation), Singapore – 038986 Circle – 2(2), Vs. Pan: Aagct6780P Bangalore. Appellant Respondent

For Appellant: Shri Nitesh Joshi, CAFor Respondent: Shri Nischal .B, Addl. CIT (DR)
Section 148Section 195Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 to 2010-11 M/s. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. PAN: AAGCT6780P APPELLANT RESPONDENT & IT(IT)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/s. TI Sparkle The Deputy Singapore Pte. Ltd., Commissioner of 23-01, Suntec Tower Income Tax, Four,…

M/S. Telecom Italia Sparkle Singapore Pte. Limited, Singapore vs. The Deputy Commissioner of Income Tax, International Taxation- Circle 2(1), Bangalore

In the result, all the three appeals filed by assessee stands partly allowed

ITA 579/BANG/2020[2009-10]Status: DisposedITAT Bangalore31 Aug 2023AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 To 2010-11 M/S. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner Of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. Pan: Aagct6780P Appellant Respondent & It(It)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/S. Ti Sparkle The Deputy Singapore Pte. Ltd., Commissioner Of 23-01, Suntec Tower Income Tax, Four, (International 6 Temasek Boulevard, Taxation), Singapore – 038986 Circle – 2(2), Vs. Pan: Aagct6780P Bangalore. Appellant Respondent

For Appellant: Shri Nitesh Joshi, CAFor Respondent: Shri Nischal .B, Addl. CIT (DR)
Section 148Section 195Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 to 2010-11 M/s. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. PAN: AAGCT6780P APPELLANT RESPONDENT & IT(IT)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/s. TI Sparkle The Deputy Singapore Pte. Ltd., Commissioner of 23-01, Suntec Tower Income Tax, Four,…

ACIT, Circle-3(1)(1), Int. Taxation, New Delhi vs. Raytheon Company, Gurgaon

In the result, all the appeals of the Revenue for the

ITA 441/DEL/2023[2007-08]Status: DisposedITAT Delhi31 Aug 2023AY 2007-08

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

…n deleted by the Ld.CIT(Appeals). However, the assessee to by peace approached the authorities for settling the issues under MAP and also subsequently the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited Vs. CIT 432 ITR 471 held that supply of software and document is not royalty. The Ld. Counsel further referring to MAP proceedings submits that it is only on assumption and by deeming fiction it was held that the assessee has a PE in India and the Assessing Officer has not established that there exists PE in India for assessee. Therefore, the Ld. Counsel for M/…

DCIT, Circle 3(1)(1), International Taxation, New Delhi vs. Raytheon Company, United State

In the result, all the appeals of the Revenue for the

ITA 1392/DEL/2023[2016-17]Status: DisposedITAT Delhi31 Aug 2023AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

…n deleted by the Ld.CIT(Appeals). However, the assessee to by peace approached the authorities for settling the issues under MAP and also subsequently the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited Vs. CIT 432 ITR 471 held that supply of software and document is not royalty. The Ld. Counsel further referring to MAP proceedings submits that it is only on assumption and by deeming fiction it was held that the assessee has a PE in India and the Assessing Officer has not established that there exists PE in India for assessee. Therefore, the Ld. Counsel for M/…

DCIT, Circle 3(1)(1), International Taxation, New Delhi vs. Raytheon Company, United State

In the result, all the appeals of the Revenue for the

ITA 1391/DEL/2023[2015-16]Status: DisposedITAT Delhi31 Aug 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

…n deleted by the Ld.CIT(Appeals). However, the assessee to by peace approached the authorities for settling the issues under MAP and also subsequently the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited Vs. CIT 432 ITR 471 held that supply of software and document is not royalty. The Ld. Counsel further referring to MAP proceedings submits that it is only on assumption and by deeming fiction it was held that the assessee has a PE in India and the Assessing Officer has not established that there exists PE in India for assessee. Therefore, the Ld. Counsel for M/…

DCIT, Circle-3(1)(1), Int. Taxation, New Delhi vs. Raytheon Company, United States

In the result, all the appeals of the Revenue for the

ITA 1390/DEL/2023[2014-15]Status: DisposedITAT Delhi31 Aug 2023AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

…n deleted by the Ld.CIT(Appeals). However, the assessee to by peace approached the authorities for settling the issues under MAP and also subsequently the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited Vs. CIT 432 ITR 471 held that supply of software and document is not royalty. The Ld. Counsel further referring to MAP proceedings submits that it is only on assumption and by deeming fiction it was held that the assessee has a PE in India and the Assessing Officer has not established that there exists PE in India for assessee. Therefore, the Ld. Counsel for M/…

DCIT, Circle-3(1)(1), Int. Taxation, New Delhi vs. Raytheon Company, United States

In the result, all the appeals of the Revenue for the

ITA 1389/DEL/2023[2011-12]Status: DisposedITAT Delhi31 Aug 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

…n deleted by the Ld.CIT(Appeals). However, the assessee to by peace approached the authorities for settling the issues under MAP and also subsequently the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited Vs. CIT 432 ITR 471 held that supply of software and document is not royalty. The Ld. Counsel further referring to MAP proceedings submits that it is only on assumption and by deeming fiction it was held that the assessee has a PE in India and the Assessing Officer has not established that there exists PE in India for assessee. Therefore, the Ld. Counsel for M/…