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 (432 ITR 471)

Q: 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.

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.

Amazon Web Services, Inc., Usa vs. ACIT Circle International Tax 1(1)(1), New Delhi

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

ITA 523/DEL/2023[2016-17]Status: FixedITAT Delhi01 Aug 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 144CSection 147Section 151Section 201Section 9(1)(vi)

…Treaty. (Also refer. DIT vs Ericsson AB 343 ITR 470 (Del HC) & DIT vs Nokia Network OY: 358 ITR 259 (Del HC) The said principle of law has also been affirmed by the Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited vs CIT: 432 ITR 471 (SC)) In view of the above, it is submitted that the unilateral amendment made by the Legislature vide Finance Act, 2012 in section 9(1)(vi) of the Act with retrospective effect shall have no bearing on the definition of “royalties" provided under Article 12 of the India-US DTAA In so far as the contention of the Ld. DR on India's position on Art…

Amazon Web Services, Inc., Usa vs. ACIT, Circle-1(1)(1), New Delhi

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

ITA 522/DEL/2023[2014-15]Status: FixedITAT Delhi01 Aug 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 144CSection 147Section 151Section 201Section 9(1)(vi)

…Treaty. (Also refer. DIT vs Ericsson AB 343 ITR 470 (Del HC) & DIT vs Nokia Network OY: 358 ITR 259 (Del HC) The said principle of law has also been affirmed by the Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited vs CIT: 432 ITR 471 (SC)) In view of the above, it is submitted that the unilateral amendment made by the Legislature vide Finance Act, 2012 in section 9(1)(vi) of the Act with retrospective effect shall have no bearing on the definition of “royalties" provided under Article 12 of the India-US DTAA In so far as the contention of the Ld. DR on India's position on Art…

ACIT, International Taxation, Circle-1(1)(1), New Delhi vs. Avnet Asia Pte Ltd, New Delhi

In the result, all the appeals are dismissed

ITA 1287/DEL/2022[2015-16]Status: DisposedITAT Delhi25 Jul 2023AY 2015-16

Bench: Shri G.S. Pannu & Shri Saktijit Dey, Vice-

For Appellant: Sh. Tapas Misra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT/DR

Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 1282, 1285, 1287 & 1284/Del/2022 Assessment Years: 2013-14, 2014-15, 2015-16 & 2017-18 ACIT, Circle 1(1)(1), Versus Avnet Asia Pte Ltd., International Taxation, 151, Lorang Chuan, New Delhi. #06-03, New Tech Pari, Singapore. PAN: AAICA7012R (Appellant) (Respondent) Assessee by : Sh. Tapas Misra, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT/DR Date of hearing : 25.07.2023 Date of pronouncement: 25.07.2023 ORDER Captioned appeals by the Revenue, in respect of the same ass…

Ac, International Taxation, Circle-1(1)(1), New Delhi vs. Avnet Asia Pte Ltd, New Delhi

In the result, all the appeals are dismissed

ITA 1285/DEL/2022[2014-15]Status: DisposedITAT Delhi25 Jul 2023AY 2014-15

Bench: Shri G.S. Pannu & Shri Saktijit Dey, Vice-

For Appellant: Sh. Tapas Misra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT/DR

Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 1282, 1285, 1287 & 1284/Del/2022 Assessment Years: 2013-14, 2014-15, 2015-16 & 2017-18 ACIT, Circle 1(1)(1), Versus Avnet Asia Pte Ltd., International Taxation, 151, Lorang Chuan, New Delhi. #06-03, New Tech Pari, Singapore. PAN: AAICA7012R (Appellant) (Respondent) Assessee by : Sh. Tapas Misra, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT/DR Date of hearing : 25.07.2023 Date of pronouncement: 25.07.2023 ORDER Captioned appeals by the Revenue, in respect of the same ass…

ACIT, International Taxation, Circle-1(1)(1), New Delhi vs. Avnet Asia Pte Ltd, New Delhi

In the result, all the appeals are dismissed

ITA 1284/DEL/2022[2017-18]Status: DisposedITAT Delhi25 Jul 2023AY 2017-18

Bench: Shri G.S. Pannu & Shri Saktijit Dey, Vice-

For Appellant: Sh. Tapas Misra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT/DR

Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 1282, 1285, 1287 & 1284/Del/2022 Assessment Years: 2013-14, 2014-15, 2015-16 & 2017-18 ACIT, Circle 1(1)(1), Versus Avnet Asia Pte Ltd., International Taxation, 151, Lorang Chuan, New Delhi. #06-03, New Tech Pari, Singapore. PAN: AAICA7012R (Appellant) (Respondent) Assessee by : Sh. Tapas Misra, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT/DR Date of hearing : 25.07.2023 Date of pronouncement: 25.07.2023 ORDER Captioned appeals by the Revenue, in respect of the same ass…

ACIT, International Taxation, Circle-1(1)(1), New Delhi vs. Avnet Asia Pte Ltd, Singapore

In the result, all the appeals are dismissed

ITA 1282/DEL/2022[2013-14]Status: DisposedITAT Delhi25 Jul 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Saktijit Dey, Vice-

For Appellant: Sh. Tapas Misra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT/DR

Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 1282, 1285, 1287 & 1284/Del/2022 Assessment Years: 2013-14, 2014-15, 2015-16 & 2017-18 ACIT, Circle 1(1)(1), Versus Avnet Asia Pte Ltd., International Taxation, 151, Lorang Chuan, New Delhi. #06-03, New Tech Pari, Singapore. PAN: AAICA7012R (Appellant) (Respondent) Assessee by : Sh. Tapas Misra, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT/DR Date of hearing : 25.07.2023 Date of pronouncement: 25.07.2023 ORDER Captioned appeals by the Revenue, in respect of the same ass…

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

In the result, both the appeals of the assessee are allowed

ITA 1655/DEL/2022[2019-20]Status: DisposedITAT Delhi17 Jul 2023AY 2019-20

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

For Appellant: Sh. S. K. Agarwal, CAFor Respondent: Sh. Vizay Vasanta, CIT DR

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

…nalysis Centre of Excellence Private Limited. Para 10 and 11 of Delhi ITAT's ruling have been reproduced below: “10. This controversy is now well settled by the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited in 432 ITR 471. 11. Respectfully following the findings of the coordinate Bench, in the light of the decision of Hon'ble Jurisdictional High Court Telstra Singapore Pte. Ltd. of Delhi (supra) and the Hon'ble Supreme Court (supra) we direct the AO to delete the impugned additions from both the assessment years.” 9. Further, the Delhi ITAT in assessee's own case…

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

In the result, both the appeals of the assessee are allowed

ITA 1654/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Jul 2023AY 2018-19

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

For Appellant: Sh. S. K. Agarwal, CAFor Respondent: Sh. Vizay Vasanta, CIT DR

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

…nalysis Centre of Excellence Private Limited. Para 10 and 11 of Delhi ITAT's ruling have been reproduced below: “10. This controversy is now well settled by the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited in 432 ITR 471. 11. Respectfully following the findings of the coordinate Bench, in the light of the decision of Hon'ble Jurisdictional High Court Telstra Singapore Pte. Ltd. of Delhi (supra) and the Hon'ble Supreme Court (supra) we direct the AO to delete the impugned additions from both the assessment years.” 9. Further, the Delhi ITAT in assessee's own case…

Ambibuzz Technologies LLP, Mumbai vs. ITO, CPC, Bengaluru

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

ITA 1084/MUM/2023[2020-21]Status: DisposedITAT Mumbai14 Jul 2023AY 2020-21

For Appellant: Shri Rajesh SanghviFor Respondent: Shri Dharmvir D Yadav (Sr. DR)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.1084/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2020-21) Ambibuzz Technologies बिधम/ Income Tax CPC, LLP Bengaluru. Vs. Office No. 1410/1411, 14th Floor, One Lodha Place Senapati Bapat Marg, Opp Lodha Supremus, Lower Parel, Mumbai-400013.. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : ABOFA3714G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Rajesh Sanghvi Revenue by: Shri Dharmvir D Yadav (Sr. DR) सुनवाई की तारीख / Date of Hearing: 26/06/2023 घोषणा की तारीख /Date of Pronouncement: 1…

The Commissioner of Income Tax - International Taxation -3 vs. Springer Nature Customer Services Centre Gmbh (Earlier Known As Springer Customers Centre Gmbh)

ITA/306/2023HC Delhi12 Jul 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 143(1)Section 143(2)Section 143(3)Section 144C(3)(a)Section 9(1)(vi)

…the respondent/assessee, that the subscription fee could not be treated as royalty. Insofar as this aspect was concerned, the Tribunal followed the decision of the Supreme Court rendered in Engineering Analysis Center of Excellence (P.) Ltd. v CIT, [2021] 432 ITR 471 (SC). 7. It is against this backdrop that the appellant/revenue has preferred the instant appeal. Submissions of Counsel Digitally Signed By:TARUN RANA Signing Date:12.07.2023 18:08:11 Signature Not Verified ITA No.306/2023…

DCIT (It) -4(2) (2), Mumbai vs. Sun Life Assurance Company of Canada, Canada

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

ITA 1929/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Jun 2023AY 2015-16

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17)

For Appellant: Soumendu Kumar DasFor Respondent: P.J. Pardiwala &

Section 143(2)Section 245Q(1)

…P a g e | 1 ITA Nos. 1928 & 1929/Mum/2022 DCIT (IT) 4(2)(2) Vs. Sun Life Assurance Company of Cananda IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17) Deputy Commissioner of Vs. Sun Life Assurance Company Income Tax (IT)-4(2)(2) of Canada, Room No. 1604, 16 th Floor, 150 King Street West, Air India Building, Ontario Toronto Nariman Point, M5H1J9 Canada Mumbai – 400 021 C/o Ernst & Young LLP, Golf View Corporate Tower-B, Sector Road, Gurugram- 122002 Haryana…

DCIT (It) -4(2) (2), Mumbai vs. Sun Life Assurance Company of Canada, Canada

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

ITA 1928/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Jun 2023AY 2016-17

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17)

For Appellant: Soumendu Kumar DasFor Respondent: P.J. Pardiwala &

Section 143(2)Section 245Q(1)

…P a g e | 1 ITA Nos. 1928 & 1929/Mum/2022 DCIT (IT) 4(2)(2) Vs. Sun Life Assurance Company of Cananda IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17) Deputy Commissioner of Vs. Sun Life Assurance Company Income Tax (IT)-4(2)(2) of Canada, Room No. 1604, 16 th Floor, 150 King Street West, Air India Building, Ontario Toronto Nariman Point, M5H1J9 Canada Mumbai – 400 021 C/o Ernst & Young LLP, Golf View Corporate Tower-B, Sector Road, Gurugram- 122002 Haryana…

Utstarcom Inc., Gurgaon vs. ADIT, New Delhi

In the result, appeal is dismissed

ITA 187/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Jun 2023AY 2005-06

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2004-05 Ut Starcom Inc., Vs. Acit, India Branch Office, Gurgaon Circle, 805, Signature Towers-B, Gurgaon South City-1, Gurgaon, Haryana Pan :Aaacu5017A (Appellant) (Respondent) With Assessment Year: 2005-06 Ut Starcom Inc., Vs. Adit, (Formerly Operating Through A Circle-3(1), Branch Office In India), International Taxation, 10Th Floor, Signature Towers- New Delhi B, South City-1, Gurgaon, Haryana Pan :Aaacu5017A (Appellant) (Respondent) With Assessment Year: 2004-05 Ddit, Vs. Ut Starcom Inc., Circle-3(1) & 3(2) India Branch Office, International Taxation, 805, Signature Towers-B, New Delhi South City-1, Gurgaon, Haryana Pan :Aaacu5017A (Appellant) (Respondent)

Section 115ASection 9(1)(vi)

…he definition of royalty under Article 12 of India – USA DTAA. In any case of the matter, in our view, the issue is no more res integra in view of the decision of Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (432 ITR 471), wherein, the Hon’ble Supreme court has divided software transactions into following four categories: “4. 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 and end-user, resident in India, from a foreign, non-resident supplier or manufacturer. ii…

Ut Starcom Inc., Gurgaon vs. ACIT, Gurgaon

In the result, appeal is dismissed

ITA 998/DEL/2009[2004-05]Status: DisposedITAT Delhi30 Jun 2023AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2004-05 Ut Starcom Inc., Vs. Acit, India Branch Office, Gurgaon Circle, 805, Signature Towers-B, Gurgaon South City-1, Gurgaon, Haryana Pan :Aaacu5017A (Appellant) (Respondent) With Assessment Year: 2005-06 Ut Starcom Inc., Vs. Adit, (Formerly Operating Through A Circle-3(1), Branch Office In India), International Taxation, 10Th Floor, Signature Towers- New Delhi B, South City-1, Gurgaon, Haryana Pan :Aaacu5017A (Appellant) (Respondent) With Assessment Year: 2004-05 Ddit, Vs. Ut Starcom Inc., Circle-3(1) & 3(2) India Branch Office, International Taxation, 805, Signature Towers-B, New Delhi South City-1, Gurgaon, Haryana Pan :Aaacu5017A (Appellant) (Respondent)

Section 115ASection 9(1)(vi)

…he definition of royalty under Article 12 of India – USA DTAA. In any case of the matter, in our view, the issue is no more res integra in view of the decision of Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (432 ITR 471), wherein, the Hon’ble Supreme court has divided software transactions into following four categories: “4. 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 and end-user, resident in India, from a foreign, non-resident supplier or manufacturer. ii…

DDIT, New Delhi vs. M/S. Ut Starcom Inc., Gurgaon

In the result, appeal is dismissed

ITA 1858/DEL/2009[2004-05]Status: DisposedITAT Delhi30 Jun 2023AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2004-05 Ut Starcom Inc., Vs. Acit, India Branch Office, Gurgaon Circle, 805, Signature Towers-B, Gurgaon South City-1, Gurgaon, Haryana Pan :Aaacu5017A (Appellant) (Respondent) With Assessment Year: 2005-06 Ut Starcom Inc., Vs. Adit, (Formerly Operating Through A Circle-3(1), Branch Office In India), International Taxation, 10Th Floor, Signature Towers- New Delhi B, South City-1, Gurgaon, Haryana Pan :Aaacu5017A (Appellant) (Respondent) With Assessment Year: 2004-05 Ddit, Vs. Ut Starcom Inc., Circle-3(1) & 3(2) India Branch Office, International Taxation, 805, Signature Towers-B, New Delhi South City-1, Gurgaon, Haryana Pan :Aaacu5017A (Appellant) (Respondent)

Section 115ASection 9(1)(vi)

…he definition of royalty under Article 12 of India – USA DTAA. In any case of the matter, in our view, the issue is no more res integra in view of the decision of Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (432 ITR 471), wherein, the Hon’ble Supreme court has divided software transactions into following four categories: “4. 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 and end-user, resident in India, from a foreign, non-resident supplier or manufacturer. ii…

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

Appeal is partly allowed in above terms

ITA 148/PUN/2023[2020-21]Status: DisposedITAT Pune27 Jun 2023AY 2020-21

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Mr. Farrokh V IraniFor Respondent: Shri Ganesh Bare, CIT

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 2Section 270ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.148/PUN./2023 Assessment Year 2020-2021 BMC Software Asia Pacific The ACIT (International Tax), Circle-1, Room Pte Ltd., 600, Singapore, vs. No.314, 3rd Floor, B.O. 20-01/10 Parview Square, Bhavan, Plot No.1, Sector No.17, Pune Satara Road, Foreign, Singapore. Parvati, Pune – 411 009. PAN AAECB0642A Maharashtra. (Appellant) (Respondent) For Assessee : Mr. Farrokh V Irani For Revenue : Shri Ganesh Bare, CIT Date of Hearing : 26.06.2023 Date of Pronounce…

Bae Systems Information and Electronic Systems Integration Inc., Usa vs. Int. Taxation ADIT Circle-1(1)(2), Delhi

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

ITA 598/DEL/2022[2019-20]Status: DisposedITAT Delhi23 Jun 2023AY 2019-20

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Rishab Malhotra, ARFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 199

…l ground of appeal: “8. That on the facts and circumstances of the case and in law, the receipts from sale of software are not taxable in India in view of the decision of the Hon'ble Supreme Court in Engineering Analysis Centre of Excellence Pvt Ltd Vs. CIT 432 ITR 471 [SC]. 8.1 That on the facts and circumstances of the case and in law, the ld. CIT(A)/Assessing Officer ought to have allowed the refund of tax deducted/paid on receipts from sale of software.” 4. The underlying facts in the first ground are that the assessee is a company, incorporated in United States of America and is engaged in the sale of s…

Mentor Graphics Ireland Ltd., New Delhi vs. ACIT, Circle- 2(2)(1), International Taxation, New Delhi

The appeal of the assessee is allowed

ITA 527/DEL/2021[2017-18]Status: DisposedITAT Delhi21 Jun 2023AY 2017-18

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasadassessment Year: 2017-18 Mentor Graphics Ireland Acit Ltd. Vs Circle-2 (2) (1) Plot No.7A/2, Sec-142, International Taxation Noida, U.P. New Delhi Pan No.Aagcm6365H (Appellant) (Respondent)

Section 143Section 143(3)Section 9(1)(vi)Section 90

…respective country, it is clear that the payment made by the assessee to the non- resident supplier would amount to royalty. 4. This quarrel has now been settled by the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. 432 ITR 471 wherein the Hon’ble Supreme Court has grouped the bunch of appeals into four categories as under :- 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 of cases deals with resident Indian companies…

Micro Focus Software Inc. (Formerly Known As Novell Inc.), Mumbai vs. The Dy CIT (Intl. Taxation)-Circle-3(2)(2), Mumbai

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

ITA 891/MUM/2023[2020-21]Status: DisposedITAT Mumbai14 Jun 2023AY 2020-21

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Ketan VedFor Respondent: Shri Soumendu Kumar Dash

Section 143(3)Section 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.891/Mum./2023 (Assessment Year : 2020–21) Micro Focus Software Inc. (Formerly known as Novell Inc.) C/o Delloitte Haskins & Sells LLP Tower no.3, 28th Floor, One International ……………. Appellant Centre, Senapati Bapat Marg Elphinstone Road (W), Mumbai 400 013 PAN – AABCN5034F v/s Dy. Commissioner of Income Tax ……………. Respondent International Taxation, Circle–3(2)(2) Mumbai Assessee by : Shri Ketan Ved Revenue by : Shri Soumendu Kumar Dash Date of Hearing – 08/…

Deputy Commissioner of Income Tax, (International Taxation) Circle-1(2), Bangalore vs. Ibm India Private Limited, Bangalore

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

ITA 318/BANG/2023[2017-18]Status: DisposedITAT Bangalore08 Jun 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 201(1)

…g before the Hon’ble Supreme Court. 4. By this application u/s 158A(5) of the I.T.Act, it is submitted that the Hon’ble Supreme Court vide its judgment dated 2nd March, 2021 in the case of Engineering Analysis Centre of Excellence Private Limited reported in 432 ITR 471 had overruled the judgment of the Hon’ble Karnataka High Court and decided the issue in favour of the assessee. Therefore, it was submitted that as per section 158A(5) of the I.T.Act, the ITAT is required to amend the order passed by it in IT(IT)A Nos.369/Bang/2016 & 370/Bang/2016 in conformity with the judgment passed by the Hon’ble Apex Court.…

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

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

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

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

Amazon Web Services, Inc., Usa vs. ACIT Circle International Tax 1(1)(1), New Delhi

Amazon Web Services, Inc., Usa vs. ACIT, Circle-1(1)(1), New Delhi

ACIT, International Taxation, Circle-1(1)(1), New Delhi vs. Avnet Asia Pte Ltd, New Delhi

Ac, International Taxation, Circle-1(1)(1), New Delhi vs. Avnet Asia Pte Ltd, New Delhi

ACIT, International Taxation, Circle-1(1)(1), New Delhi vs. Avnet Asia Pte Ltd, New Delhi

ACIT, International Taxation, Circle-1(1)(1), New Delhi vs. Avnet Asia Pte Ltd, Singapore

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

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

Ambibuzz Technologies LLP, Mumbai vs. ITO, CPC, Bengaluru

The Commissioner of Income Tax - International Taxation -3 vs. Springer Nature Customer Services Centre Gmbh (Earlier Known As Springer Customers Centre Gmbh)

DCIT (It) -4(2) (2), Mumbai vs. Sun Life Assurance Company of Canada, Canada

DCIT (It) -4(2) (2), Mumbai vs. Sun Life Assurance Company of Canada, Canada

Utstarcom Inc., Gurgaon vs. ADIT, New Delhi

Ut Starcom Inc., Gurgaon vs. ACIT, Gurgaon

DDIT, New Delhi vs. M/S. Ut Starcom Inc., Gurgaon

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

Bae Systems Information and Electronic Systems Integration Inc., Usa vs. Int. Taxation ADIT Circle-1(1)(2), Delhi

Mentor Graphics Ireland Ltd., New Delhi vs. ACIT, Circle- 2(2)(1), International Taxation, New Delhi

Micro Focus Software Inc. (Formerly Known As Novell Inc.), Mumbai vs. The Dy CIT (Intl. Taxation)-Circle-3(2)(2), Mumbai

Deputy Commissioner of Income Tax, (International Taxation) Circle-1(2), Bangalore vs. Ibm India Private Limited, Bangalore