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 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

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 317/BANG/2023[2016-17]Status: DisposedITAT Bangalore08 Jun 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

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

…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.…

Addl. CIT, Special Range- 4, New Delhi vs. Hindustan Coca-Cola Beverages Pvt. Ltd., New Delhi

In the result, appeal is partly allowed for statistical

ITA 1125/DEL/2018[2005-06]Status: DisposedITAT Delhi07 Jun 2023AY 2005-06

Bench: Shri Saktijit Dey & Shri M. Balaganesh

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

…authority remains uncontroverted before us. 47. In any case of the matter, the issue now stands squarely settled in favour of the assessee by the decision of the Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (432 ITR 471). 22 | P a g e ITA Nos.1124 & 1125/Del/2018; C.O. Nos.79 & 80/Del/2019; ITA Nos.3448 & 3449/Del/2015; ITA Nos. 4588 & 4589/Del/2015 48. In view of the aforesaid, we uphold the decision of learned Commissioner (Appeals) on the issue. Ground raised is dismissed. 49. In the result, appeal is partly allowed for statistical purposes. 50. To sum…

Addl. CIT, Special Range- 4, New Delhi vs. Hindustan Coca-Cola Beverages Pvt. Ltd., New Delhi

In the result, appeal is partly allowed for statistical

ITA 1124/DEL/2018[2004-05]Status: DisposedITAT Delhi07 Jun 2023AY 2004-05

Bench: Shri Saktijit Dey & Shri M. Balaganesh

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

…authority remains uncontroverted before us. 47. In any case of the matter, the issue now stands squarely settled in favour of the assessee by the decision of the Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (432 ITR 471). 22 | P a g e ITA Nos.1124 & 1125/Del/2018; C.O. Nos.79 & 80/Del/2019; ITA Nos.3448 & 3449/Del/2015; ITA Nos. 4588 & 4589/Del/2015 48. In view of the aforesaid, we uphold the decision of learned Commissioner (Appeals) on the issue. Ground raised is dismissed. 49. In the result, appeal is partly allowed for statistical purposes. 50. To sum…

DCIT, New Delhi vs. M/S Hindustan Coca Cola Beverages Pvt. Ltd., New Delhi

In the result, appeal is partly allowed for statistical

ITA 4589/DEL/2015[2009-10]Status: DisposedITAT Delhi07 Jun 2023AY 2009-10

Bench: Shri Saktijit Dey & Shri M. Balaganesh

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

…authority remains uncontroverted before us. 47. In any case of the matter, the issue now stands squarely settled in favour of the assessee by the decision of the Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (432 ITR 471). 22 | P a g e ITA Nos.1124 & 1125/Del/2018; C.O. Nos.79 & 80/Del/2019; ITA Nos.3448 & 3449/Del/2015; ITA Nos. 4588 & 4589/Del/2015 48. In view of the aforesaid, we uphold the decision of learned Commissioner (Appeals) on the issue. Ground raised is dismissed. 49. In the result, appeal is partly allowed for statistical purposes. 50. To sum…

DCIT, New Delhi vs. M/S Hindustan Coca Cola Beverages Pvt. Ltd., New Delhi

In the result, appeal is partly allowed for statistical

ITA 4588/DEL/2015[2008-09]Status: DisposedITAT Delhi07 Jun 2023AY 2008-09

Bench: Shri Saktijit Dey & Shri M. Balaganesh

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

…authority remains uncontroverted before us. 47. In any case of the matter, the issue now stands squarely settled in favour of the assessee by the decision of the Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (432 ITR 471). 22 | P a g e ITA Nos.1124 & 1125/Del/2018; C.O. Nos.79 & 80/Del/2019; ITA Nos.3448 & 3449/Del/2015; ITA Nos. 4588 & 4589/Del/2015 48. In view of the aforesaid, we uphold the decision of learned Commissioner (Appeals) on the issue. Ground raised is dismissed. 49. In the result, appeal is partly allowed for statistical purposes. 50. To sum…

Hindustan Coca-Cola Beverages Pvt. Ltd., Gurgaon vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, appeal is partly allowed for statistical

ITA 3449/DEL/2015[2009-10]Status: DisposedITAT Delhi07 Jun 2023AY 2009-10

Bench: Shri Saktijit Dey & Shri M. Balaganesh

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

…authority remains uncontroverted before us. 47. In any case of the matter, the issue now stands squarely settled in favour of the assessee by the decision of the Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (432 ITR 471). 22 | P a g e ITA Nos.1124 & 1125/Del/2018; C.O. Nos.79 & 80/Del/2019; ITA Nos.3448 & 3449/Del/2015; ITA Nos. 4588 & 4589/Del/2015 48. In view of the aforesaid, we uphold the decision of learned Commissioner (Appeals) on the issue. Ground raised is dismissed. 49. In the result, appeal is partly allowed for statistical purposes. 50. To sum…

Hindustan Coca-Cola Beverages Pvt. Ltd., Gurgaon vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, appeal is partly allowed for statistical

ITA 3448/DEL/2015[2008-09]Status: DisposedITAT Delhi07 Jun 2023AY 2008-09

Bench: Shri Saktijit Dey & Shri M. Balaganesh

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

…authority remains uncontroverted before us. 47. In any case of the matter, the issue now stands squarely settled in favour of the assessee by the decision of the Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (432 ITR 471). 22 | P a g e ITA Nos.1124 & 1125/Del/2018; C.O. Nos.79 & 80/Del/2019; ITA Nos.3448 & 3449/Del/2015; ITA Nos. 4588 & 4589/Del/2015 48. In view of the aforesaid, we uphold the decision of learned Commissioner (Appeals) on the issue. Ground raised is dismissed. 49. In the result, appeal is partly allowed for statistical purposes. 50. To sum…

Kazya Watanabe, Bangalore vs. Assistant Director of Income Tax, (CPC), Bangalore

In the result, the appeal is allowed

ITA 312/BANG/2023[2021-2022]Status: HeardITAT Bangalore06 Jun 2023AY 2021-2022

Bench: Shri Chandra Poojari & Shri George George Kassessment Year : 2021-22 Mr. Kazuya Watanabe, The Assistant Director Of Income Tax, Plot No.21, Toyota Kirloskar Auto Parts Centralized Processing Centre, Private Limited, Vs. Bengaluru. Bidadi Industrial Area, Ramanagara, Bengaluru – 562 109. Pan : Adfpw 5263 M Appellant Respondent Assessee By : Shri. Sarwan Kumar, Ca Revenue By : Shri. Sankar Ganesh, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 06.06.2023 Date Of Pronouncement : 06.06.2023

For Appellant: Shri. Sarwan Kumar, CAFor Respondent: Shri. Sankar Ganesh, Addl. CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER Assessment Year : 2021-22 Mr. Kazuya Watanabe, The Assistant Director of Income Tax, Plot No.21, Toyota Kirloskar Auto Parts Centralized Processing Centre, Private Limited, Vs. Bengaluru. Bidadi Industrial Area, Ramanagara, Bengaluru – 562 109. PAN : ADFPW 5263 M APPELLANT RESPONDENT Assessee by : Shri. Sarwan Kumar, CA Revenue by : Shri. Sankar Ganesh, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.06.2023 Date of Pronouncement : 06.06.2023 O R D E R Per Geor…

The Commissioner of Income Tax - International Taxation -3 vs. The Chancellor, Masters and Scholars of the University of Cambridge

ITA - 319 / 2023HC Delhi31 May 2023

…[in short, “FTS”], has not been examined. 8. We may note that the Tribunal has ruled against the revenue by relying upon the judgment of Supreme Court titled Engineering Analysis Centre of Excellence Pvt. Ltd. vs The Commissioner Of Income Tax, (2021) 432 ITR 471. 9. As far as the other aspect regarding FTS is concerned, since the grounds preferred by the revenue before the Tribunal are not set out in the impugned order, Mr Bhatia will file the record of the case, that was placed before the Tribunal, prior to the next of hearing. 10. However, to hasten the progress of the appeal, we are inclined…

The Commissioner of Income Tax - International Taxation -3 vs. The Chancellor, Masters and Scholars of the University of Cambridge D

ITA - 318 / 2023HC Delhi31 May 2023

…[in short, “FTS”], has not been examined. 8. We may note that the Tribunal has ruled against the revenue by relying upon the judgment of Supreme Court titled Engineering Analysis Centre of Excellence Pvt. Ltd. vs The Commissioner Of Income Tax, (2021) 432 ITR 471. 9. As far as the other aspect regarding FTS is concerned, since the grounds preferred by the revenue before the Tribunal are not set out in the impugned order, Mr Bhatia will file the record of the case, that was placed before the Tribunal, prior to the next of hearing. 10. However, to hasten the progress of the appeal, we are inclined…

Pakala Shailendra Prasad, Gachibowli vs. ITO, Ward-4(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 210/HYD/2023[2021-22]Status: DisposedITAT Hyderabad31 May 2023AY 2021-22

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2021-22 Shri Pakala Shailendra Vs. Income Tax Officer Prasad, Gachibowli, Ward 4(1) Hyderabad Hyderabad Pan:Arrpp7336G (Appellant) (Respondent) Assessee By: Shri Ravi Bharadawaj, Ca Revenue By: Shri Kumar Aditya, Dr Date Of Hearing: 30/05/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 16/12/2022 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2021-22. 2. There Is A Delay Of 57 Days In Filing Of This Appeal By The Assessee For Which The Assessee Has Filed A Condonation Application Along With An Affidavit Explaining The Reasons For Such Delay. It Has Been Explained Therein That The Order Of The Cit (A)/Nfac Was Received On 16.12.2022 & The Assessee Filed The Appeal Before The Tribunal Through Online In Prescribed Form No.36 Along With All Required Enclosures On 15/02/2023 Which Is Within Time. However, The Physical Copies Of Acknowledgment Page 1 Of 5

For Appellant: Shri Ravi Bharadawaj, CAFor Respondent: Shri Kumar Aditya, DR

Section 139(1)Section 143(1)

…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 Page 4 of 5 ITA 210 of 2023 Pakala S…

Sis Live, New Delhi vs. ACIT, Circle-3(1)(2), International Taxation, New Delhi

In the result, the appeal is partly allowed

ITA 2146/DEL/2022[2019-20]Status: DisposedITAT Delhi30 May 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2018-19 & Assessment Year: 2019-20 Sis Live, Vs. Assistant Commissioner Of 4Th Floor, Statesman House Income Tax, Building, Barakhamba Road, Circle-3(1)(2), International Connaught Place, Taxation, New Delhi New Delhi Pan :Abrfs4787L (Appellant) (Respondent)

Section 143(3)Section 144CSection 144C(13)Section 9

…ngoing. Therefore, it cannot be said that the PE has ceased to existence. Referring to the decision of the Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. 9 | P a g e ITA Nos.2145 & 2146/Del/2022 AY: 2018-19 & 2019-20 Ltd. (432 ITR 471), learned counsel submitted, OECD guidelines will have persuasive value. Further, he submitted, the business is deemed to continue till all the assets in relation to the business are realized and liabilities are discharged. He submitted, the business cannot be said to be completed until all contractual obligations are performed. In this contex…

Sis Live, New Delhi vs. ACIT Circle-3(1)(2), International Taxation, New Delhi

In the result, the appeal is partly allowed

ITA 2145/DEL/2022[2018-19]Status: DisposedITAT Delhi30 May 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2018-19 & Assessment Year: 2019-20 Sis Live, Vs. Assistant Commissioner Of 4Th Floor, Statesman House Income Tax, Building, Barakhamba Road, Circle-3(1)(2), International Connaught Place, Taxation, New Delhi New Delhi Pan :Abrfs4787L (Appellant) (Respondent)

Section 143(3)Section 144CSection 144C(13)Section 9

…ngoing. Therefore, it cannot be said that the PE has ceased to existence. Referring to the decision of the Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. 9 | P a g e ITA Nos.2145 & 2146/Del/2022 AY: 2018-19 & 2019-20 Ltd. (432 ITR 471), learned counsel submitted, OECD guidelines will have persuasive value. Further, he submitted, the business is deemed to continue till all the assets in relation to the business are realized and liabilities are discharged. He submitted, the business cannot be said to be completed until all contractual obligations are performed. In this contex…

The Commissioner of Income Tax vs. M/S Infosys Ltd

ITA/341/2017HC Karnataka22 May 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 195(2)Section 260Section 260ASection 9Section 9(2)

…- 1 - ITA No. 341 of 2017 C/W ITA No. 327 of 2017 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF MAY, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO.341 OF 2017 C/W INCOME TAX APPEAL NO.327 OF 2017 IN I.T.A No.341 OF 2017 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095 2. THE DEPUTY DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION CIRCLE-1(1), 7TH FLOOR, BMTC BUILDING 80 FEET ROAD KORMAN…

Govinda Rajulu Dhondu, Hyderabad vs. ACIT, Circle-12(1), Hyderabad

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

ITA 113/HYD/2023[2019-20]Status: DisposedITAT Hyderabad11 May 2023AY 2019-20

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2019-20

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri V. Mahidhar, Sr. DR

Section 139Section 139(1)Section 143(1)Section 154Section 295(2)(ha)Section 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 Page 6 of 9 ITA 113 of 2023 Govinda Rajulu Dhondu Hyd…

Deputy Commissioner of Income Tax (Intenational Taxation) Circle-1(2), Bangalore vs. M/S Ibm Singapore Pte Limited, Bangalore

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

ITA 178/BANG/2023[2016-17]Status: DisposedITAT Bangalore03 May 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.177 & 178/Bang/2023 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner Of M/S. Ibm Singapore Pvt. Ltd. Income-Tax No.12, Subramanya Arcade Intl. Taxn., Circle-1(2) Bannerghatta Main Road Vs. Bengaluru Bangalore 560 029 Pan No : Aacci2917B Appellant Respondent Appellant By : Ms. Neera Malhotra, D.R. Respondent By : Shri Sharath Rao, A.R. Date Of Hearing : 03.05.2023 Date Of Pronouncement : 03.05.2023 O R D E R Per Beena Pillai: These Appeals By Revenue Are Directed Against Different Orders Of Cit(A) For The Assessment Years 2015-16 & 2016-17 Both Are Dated 11.1.2023. The Issues In Both The Appeals Are Common In Nature. Hence, These Are Clubbed Together, Heard Together & Disposed Of In A Common Order For The Sake Of Convenience.

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

Section 14Section 9Section 9(1)(vi)

…IT(IT)A Nos.177 & 178/Bang/2023 M/s. IBM Singapore Pte. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.177 & 178/Bang/2023 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner of M/s. IBM Singapore Pvt. Ltd. Income-tax No.12, Subramanya Arcade Intl. Taxn., Circle-1(2) Bannerghatta Main Road Vs. Bengaluru Bangalore 560 029 PAN NO : AACCI2917B APPELLANT RESPONDENT Appellant by : Ms. Neera Malhotra, D.R. Respondent by : Shri Sharath Rao, A.R. Date of Hearing : 03.05.2023 Date of Pronou…

Deputy Commissioner of Income Tax (Intenational Taxation) Circle-1(2), Bangalore vs. M/S Ibm Singapore Pte Limited, Bangalore

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

ITA 177/BANG/2023[2015-16]Status: DisposedITAT Bangalore03 May 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.177 & 178/Bang/2023 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner Of M/S. Ibm Singapore Pvt. Ltd. Income-Tax No.12, Subramanya Arcade Intl. Taxn., Circle-1(2) Bannerghatta Main Road Vs. Bengaluru Bangalore 560 029 Pan No : Aacci2917B Appellant Respondent Appellant By : Ms. Neera Malhotra, D.R. Respondent By : Shri Sharath Rao, A.R. Date Of Hearing : 03.05.2023 Date Of Pronouncement : 03.05.2023 O R D E R Per Beena Pillai: These Appeals By Revenue Are Directed Against Different Orders Of Cit(A) For The Assessment Years 2015-16 & 2016-17 Both Are Dated 11.1.2023. The Issues In Both The Appeals Are Common In Nature. Hence, These Are Clubbed Together, Heard Together & Disposed Of In A Common Order For The Sake Of Convenience.

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

Section 14Section 9Section 9(1)(vi)

…IT(IT)A Nos.177 & 178/Bang/2023 M/s. IBM Singapore Pte. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.177 & 178/Bang/2023 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner of M/s. IBM Singapore Pvt. Ltd. Income-tax No.12, Subramanya Arcade Intl. Taxn., Circle-1(2) Bannerghatta Main Road Vs. Bengaluru Bangalore 560 029 PAN NO : AACCI2917B APPELLANT RESPONDENT Appellant by : Ms. Neera Malhotra, D.R. Respondent by : Shri Sharath Rao, A.R. Date of Hearing : 03.05.2023 Date of Pronou…

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

In the result, appeal filed by the assessee is allowed

ITA 2425/MUM/2022[2018-19]Status: DisposedITAT Mumbai02 May 2023AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 2424 & 2425/MUM/2022 (A.Y: 2019-20 & 2018-19) Micro Focus Software Inc., v. DCIT – Circle – 3(2)(2) {Formerly known as Novell Inc.} international Tax 1800 South Novell Place Provo 16th Floor, Air India Building Uttah 84606, United States of America Nariman Point Mumbai – 400 021 PAN: AABCN5034F (Appellant) (Respondent) Assessee Represented by : Shri Ketan Ved & Shri Abdul Kadir Jawadwala Department Represented by : Shri Kunal Haver Date of He…

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

In the result, appeal filed by the assessee is allowed

ITA 2424/MUM/2022[2019-20]Status: DisposedITAT Mumbai02 May 2023AY 2019-20

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 2424 & 2425/MUM/2022 (A.Y: 2019-20 & 2018-19) Micro Focus Software Inc., v. DCIT – Circle – 3(2)(2) {Formerly known as Novell Inc.} international Tax 1800 South Novell Place Provo 16th Floor, Air India Building Uttah 84606, United States of America Nariman Point Mumbai – 400 021 PAN: AABCN5034F (Appellant) (Respondent) Assessee Represented by : Shri Ketan Ved & Shri Abdul Kadir Jawadwala Department Represented by : Shri Kunal Haver Date of He…

Sonia Sharma, Noida vs. ITO Ward 5(3)(4), Noida

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

ITA 316/DEL/2023[2020-21]Status: DisposedITAT Delhi27 Apr 2023AY 2020-21

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2020-21] Sonia Sharma, Vs Ito, A-132, Sector-40, Noida, Gautam Ward-5(3)(4), Budh Nagar, Uttar Pradesh-201301. Noida. Pan-Bosps3283Q Appellant Respondent Appellant By Shri Manoj Kumar, Ca & Ms. Sonia Sharma (Assessee In Person) Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 25.04.2023 Date Of Pronouncement 27.04.2023

Section 143(1)Section 154Section 250Section 90Section 901

…. 9) That the 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. 10) That the CIT(A) framed order u/s 250 in para no. 5.6 says, "On the above issue, decision of Hon'ble Supreme court in the case of PCIT-III, Bengaluru vs Wipro Ltd. in CIVIL APPEAL NO. 1449 OF 2022 (Arising out of SLP(Civil) No. 7620/2021) order dated 11/07/2022 held as under:- "14. In view of the above discussion and for the reasons stated ab…