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

DCIT (It)-4(1)(1), Mumbai vs. M/S Reliance Jio Infocomm Ltd, Mumbai

In the result, the appeal of the Revenue stands dismissed

ITA 2866/MUM/2022[2019-20]Status: DisposedITAT Mumbai26 Apr 2023AY 2019-20

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2866/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) Dcit(It)-4(1)(1) बिधम/ M/S. Reliance Jio Room No. 1712, 17Th Floor, Infocomm Ltd Vs. Air India Building, Nariman 3Rd Floor, Maker Point, Mumbai-400021. Chamber-Iv, 222, Nariman Point, Mumbai- 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabci6363G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nimesh Vora/Ms. Moksha Moksha Mehta Revenue By: None सुनवाई की तारीख / Date Of Hearing: 24/02/2023 घोषणा की तारीख /Date Of Pronouncement: 26/04/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue Against The Order Of The Ld. Cit(A)/Nfac, Mumbai Dated 08.09.2022 For The Ay 2019-20. 2. The Grounds Of Appeal Of The Revenue Are As Under: - A. “Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Holding That Tax Was Not Required To Be Deducted At Source On The Payment Made By The Assessee To Reliance Jio Infocomm Uk (Rjiuk) For Availing Bandwidth Services As It Did Not Amount To Income Of The Payee By Way Of Royalty U/S 9(1)(Vi) Of The It Act, 1961 Read With Article 13 Of The India-Uk Dtaa. B. “Whether On The Facts & Circumstances Of The Case & In Law, The Ld, Cit(A) Has Erred In Holding That Tax Was Not Required To Be Deducted At Source On The Payment Made By The Assessee To Reliance Jio Infocomm Uk (Rjiuk) For Availing Bandwidth Services As It Did Not Amount To Income Of The Payee

For Appellant: Shri Nimesh Vora/Ms. MokshaFor Respondent: None
Section 195Section 248Section 9Section 9(1)(vi)

…ght to our notice that this particular issue as to whether unilateral amendment in the Act can be read into a tax treaty has been finally laid to rest by the Hon’ble Supreme Court in the case of M/s. Engineering Analysis Centre of Excellence (P) Ltd. Vs. CIT (125 Taxmann.com 42). In the decided case, the Hon’ble Supreme Court has held that unless there is amendment to the treaty, domestic provisions to the extent less favourable to the tax payer cannot be read into the treaty while deciding issue of taxability as Royalty. Relying on the findings returned by the Hon’ble Delhi High Court in the case of New Skies (s…

Commissioner of Income Tax (International Taxation)-2 vs. Micro Focus Ltd

ITA - 239 / 2023HC Delhi24 Apr 2023

Bench: Us The Order Passed By The Court Concerning The Respondent/Assessee For Ay 2015-16. The Order In Ita 94/2023, Passed With Respect To Ay 2015-16 By The Court Is Dated 16.02.2023. 4. The Issue In The Ay Under Consideration In The Above-Captioned Appeal & In The Appeal I.E., Ita 94/2023, Preferred By The Appellant/Revenue With Regard To Ay 2015-16 Is, Concededly, The Same.

…as royalty under the provisions of Indo-UK Double Taxation Avoidance Agreement (DTAA)? 6. Even according to Mr Sanjay Kumar, the issue is covered by the decision of the Supreme Court rendered in Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT 432 ITR 471 (SC). 6.1 We may note that the appellant/revenue, apparently, has filed a review petition against the said decision. 7. Accordingly, the appeal is closed as no substantial question of law arises for our consideration, albeit, with the caveat that in case the appellant/revenue was to succeed in the review petition, parties will abide by…

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1953/DEL/2022[2018-19]Status: FixedITAT Delhi20 Apr 2023AY 2018-19

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…ing to the decision in the case of CIT vs. Clive Insurance Co. Ltd., 113 ITR 636 (SC), he submits that mere collection of tax does not determine as to who has the liability to pay tax. In the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT,432 ITR 471 the Hon’ble Apex Court while dealing with dispute related to taxation of royalty, referred to and relied upon the OECD Commentary on the OECD Model Tax Convention. The ld. Counsel for the assessee submits that where section 115-O of the Act provides for levy of tax on dividend declared/distributed/paid at a rate higher than the rate of tax on div…

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1952/DEL/2022[2017-18]Status: FixedITAT Delhi20 Apr 2023AY 2017-18

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…ing to the decision in the case of CIT vs. Clive Insurance Co. Ltd., 113 ITR 636 (SC), he submits that mere collection of tax does not determine as to who has the liability to pay tax. In the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT,432 ITR 471 the Hon’ble Apex Court while dealing with dispute related to taxation of royalty, referred to and relied upon the OECD Commentary on the OECD Model Tax Convention. The ld. Counsel for the assessee submits that where section 115-O of the Act provides for levy of tax on dividend declared/distributed/paid at a rate higher than the rate of tax on div…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 521/DEL/2021[2016-17]Status: FixedITAT Delhi20 Apr 2023AY 2016-17

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…ing to the decision in the case of CIT vs. Clive Insurance Co. Ltd., 113 ITR 636 (SC), he submits that mere collection of tax does not determine as to who has the liability to pay tax. In the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT,432 ITR 471 the Hon’ble Apex Court while dealing with dispute related to taxation of royalty, referred to and relied upon the OECD Commentary on the OECD Model Tax Convention. The ld. Counsel for the assessee submits that where section 115-O of the Act provides for levy of tax on dividend declared/distributed/paid at a rate higher than the rate of tax on div…

Maruti Suzuki India Limited, New Delhi vs. ACIT, Spl. Range-6, New Delhi

ITA 8968/DEL/2019[2015-16]Status: HeardITAT Delhi20 Apr 2023AY 2015-16

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…ing to the decision in the case of CIT vs. Clive Insurance Co. Ltd., 113 ITR 636 (SC), he submits that mere collection of tax does not determine as to who has the liability to pay tax. In the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT,432 ITR 471 the Hon’ble Apex Court while dealing with dispute related to taxation of royalty, referred to and relied upon the OECD Commentary on the OECD Model Tax Convention. The ld. Counsel for the assessee submits that where section 115-O of the Act provides for levy of tax on dividend declared/distributed/paid at a rate higher than the rate of tax on div…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 8009/DEL/2018[2014-15]Status: HeardITAT Delhi20 Apr 2023AY 2014-15

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…ing to the decision in the case of CIT vs. Clive Insurance Co. Ltd., 113 ITR 636 (SC), he submits that mere collection of tax does not determine as to who has the liability to pay tax. In the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT,432 ITR 471 the Hon’ble Apex Court while dealing with dispute related to taxation of royalty, referred to and relied upon the OECD Commentary on the OECD Model Tax Convention. The ld. Counsel for the assessee submits that where section 115-O of the Act provides for levy of tax on dividend declared/distributed/paid at a rate higher than the rate of tax on div…

Ajay Kumar Mishra, Gurgaon vs. DCIT, Circle-1(1), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 1835/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Apr 2023AY 2018-19

Bench: Shri Kul Bharat & Shri M Balaganesh[Assessment Year : 2018-19] Ajay Kumar Mishra, Vs Dcit, B-12, The Icon, Dlf City, Circle-1(1), Phase-5, Gurgaon, Gurgaon. Haryana-122009. Pan-Aowpm7493R Appellant Respondent Appellant By Shri D.K.Pandey, Ca & Shri Manish Pandey, Ca Respondent By Shri Kanv Bali, Sr. Dr Date Of Hearing 11.04.2023 Date Of Pronouncement 17.04.2023

Section 143(3)Section 144BSection 234ASection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M BALAGANESH, ACCOUNTANT MEMBER [Assessment Year : 2018-19] Ajay Kumar Mishra, vs DCIT, B-12, The ICON, DLF City, Circle-1(1), Phase-5, Gurgaon, Gurgaon. Haryana-122009. PAN-AOWPM7493R APPELLANT RESPONDENT Appellant by Shri D.K.Pandey, CA & Shri Manish Pandey, CA Respondent by Shri Kanv Bali, Sr. DR Date of Hearing 11.04.2023 Date of Pronouncement 17.04.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2018- 19 is directed against the order of Ld. CIT(A),…

Upaid Systems Ltd., New Delhi vs. DCIT, Circle- 3(1)(2), Intl. Taxation, New Delhi

In the result, the appeal is partly allowed

ITA 3460/DEL/2018[2012-13]Status: FixedITAT Delhi24 Mar 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2012-13

Section 9(1)(vi)

…, he submitted, the amount received towards compensation cannot be treated as royalty under section 9(1)(vi). In support, he relied upon the judgment of Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Private Ltd. Vs. CIT, (2021) 432 ITR 471. He submitted, merely because, in the return of income the assessee has offered a part of the compensation as royalty income, the Revenue does not get a right to tax the income, in case, it does not fall under the definition of royalty. Thus, he submitted, the assessee can raise the issue for the first time before the Tribunal. 4.4 Vehemently…

Jaidev Menon Parath, Hyderabad vs. DCIT., Ward-4(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 582/HYD/2022[2020-21]Status: DisposedITAT Hyderabad15 Mar 2023AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, C.AFor Respondent: Shri KPRR Murthy
Section 139(1)Section 154

…7/11/2021. 7. It's a trite law that DTAA overrides the provisions of the Act and the Rules, as held by various High Courts, which has also been approved by Hon'ble Supreme Court in case of Engineering Analysis Centre of Excellence (P.) Ltd. reported in (2021) 432 ITR 471. 8. We accordingly, hold that FTC cannot be denied to the assessee. Assessee is directed to file the relevant details/evidences in support of its claim. We thus remand this issue back to the Ld.AO to consider the claim of assessee in accordance with law, based on the verification carried out in respect of the supporting documents filed by assesse…

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

ITA - 145 / 2023HC Delhi14 Mar 2023
Section 9(1)(vi)

…nloaded from the DHC Server on 27/03/2026 at 13:13:36 3. Mr Vishal Kalra, who appears on advance notice, says that prima facie, the issue seems to be covered by the Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT, 432 ITR 471 (SC). 4. Mr Kalra informs us, that in another matter raising a similar issue i.e., ITA 86/2023, which was disposed of on 15.02.2023, the appellant/revenue had, in fact, conceded that the issue is covered by the aforementioned judgment of the Supreme Court. 5. Mr Bhatia says, that he will examine the facts obtaining in ITA No.86/2023. 6…

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

ITA - 146 / 2023HC Delhi14 Mar 2023
Section 9(1)(vi)

…nloaded from the DHC Server on 27/03/2026 at 13:12:19 3. Mr Vishal Kalra, who appears on advance notice, says that prima facie, the issue seems to be covered by the Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT, 432 ITR 471 (SC). 4. Mr Kalra informs us, that in another matter raising a similar issue i.e., ITA 86/2023, which was disposed of on 15.02.2023, the appellant/revenue had, in fact, conceded that the issue is covered by the aforementioned judgment of the Supreme Court. 5. Mr Bhatia says, that he will examine the facts obtaining in ITA No.86/2023. 6…

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

ITA - 144 / 2023HC Delhi14 Mar 2023
Section 9(1)(vi)

…nloaded from the DHC Server on 27/03/2026 at 12:44:21 3. Mr Vishal Kalra, who appears on advance notice, says that prima facie, the issue seems to be covered by the Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT, 432 ITR 471 (SC). 4. Mr Kalra informs us, that in another matter raising a similar issue i.e., ITA 86/2023, which was disposed of on 15.02.2023, the appellant/revenue had, in fact, conceded that the issue is covered by the aforementioned judgment of the Supreme Court. 5. Mr Bhatia says, that he will examine the facts obtaining in ITA No.86/2023. 6…

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

ITA - 147 / 2023HC Delhi14 Mar 2023
Section 9(1)(vi)

…nloaded from the DHC Server on 27/03/2026 at 14:15:15 3. Mr Vishal Kalra, who appears on advance notice, says that prima facie, the issue seems to be covered by the Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT, 432 ITR 471 (SC). 4. Mr Kalra informs us, that in another matter raising a similar issue i.e., ITA 86/2023, which was disposed of on 15.02.2023, the appellant/revenue had, in fact, conceded that the issue is covered by the aforementioned judgment of the Supreme Court. 5. Mr Bhatia says, that he will examine the facts obtaining in ITA No.86/2023. 6…

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

ITA - 148 / 2023HC Delhi14 Mar 2023
Section 9(1)(vi)

…nloaded from the DHC Server on 27/03/2026 at 14:14:46 3. Mr Vishal Kalra, who appears on advance notice, says that prima facie, the issue seems to be covered by the Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT, 432 ITR 471 (SC). 4. Mr Kalra informs us, that in another matter raising a similar issue i.e., ITA 86/2023, which was disposed of on 15.02.2023, the appellant/revenue had, in fact, conceded that the issue is covered by the aforementioned judgment of the Supreme Court. 5. Mr Bhatia says, that he will examine the facts obtaining in ITA No.86/2023. 6…

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

ITA - 149 / 2023HC Delhi14 Mar 2023
Section 9(1)(vi)

…nloaded from the DHC Server on 27/03/2026 at 14:03:48 3. Mr Vishal Kalra, who appears on advance notice, says that prima facie, the issue seems to be covered by the Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT, 432 ITR 471 (SC). 4. Mr Kalra informs us, that in another matter raising a similar issue i.e., ITA 86/2023, which was disposed of on 15.02.2023, the appellant/revenue had, in fact, conceded that the issue is covered by the aforementioned judgment of the Supreme Court. 5. Mr Bhatia says, that he will examine the facts obtaining in ITA No.86/2023. 6…

Altos It Solutions and Services Inc., Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6841/MUM/2017[2014-15]Status: DisposedITAT Mumbai01 Mar 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleatos It Solutions & Services Inc V. Dcit (It)-1(1)(2) C/O. Atos India Pvt. Ltd., Scindia House, Room No. 117 Plant No. 5, Godrej & Boyce Mfg., Co. Ltd. Mumbai-400038 Pirojshanagar, Lbs Marg, Vikhroli (W) Mumbai - 400097 Pan: Aajca8823F (Appellant) (Respondent) Assessee Represented By : Shri Dhanesh Bafna Ms. Chandani Shah Kinjal Patel & Yogesh Malpani Department Represented By : Shri Richa Gulati

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Atos IT Solutions and Services Inc v. DCIT (IT)-1(1)(2) C/o. Atos India Pvt. Ltd., Scindia House, Room No. 117 Plant No. 5, Godrej & Boyce Mfg., Co. Ltd. Mumbai-400038 Pirojshanagar, LBS Marg, Vikhroli (W) Mumbai - 400097 PAN: AAJCA8823F (Appellant) (Respondent) Assessee Represented by : Shri Dhanesh Bafna Ms. Chandani Shah Kinjal Patel & Yogesh Malpani Department Represented by : Shri Richa Gulati Date of Hearing : 02.12.2022 Date of Pronouncement : 01.03.2…

Google Ireland Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, (It), Circle-1(1), Bengaluru

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

ITA 2845/BANG/2017[2007-08]Status: DisposedITAT Bangalore28 Feb 2023AY 2007-08

Bench: Shri George George K. & Ms. Padmavathy S.It(It)A No. 2845/Bang/2017 (Assessment Year: 2007-08)

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 148Section 195Section 201Section 234BSection 9

…ON THE APPEALS DECIDE BY THE HON’BLE ITAT BANGALORE IN THE CASE OF GOOGLE INDIA PVT. LTD. – NOT APPLICABLE TO THE INSTANT APPEAL AS “NOT COVERED” BY DECISION OF HON’BLE SUPREME COURT IN THE CASE OF “ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PVT. LTD.” (2021) 432 ITR 471 (SC) 1. During the course of hearing the main argument presented by the Ld. AR that the instant appeal is squarely covered by the decision rendered by the Hon’ble ITAT Bangalore in the case of Google India Pvt. Ltd. in IT(TP)A No. 1513,1514,1515, 1516/B/2013 dated 19.10.2022 and IT(IT)A No. 1190,1295/B/2014 & IT(IT)A No. 97/B/2019 & IT(IT)A No. 9…

Uptodate Inc., Gurgaon vs. DCIT, Circle-3(1)(1), Int. Taxation, New Delhi

In the result, the appeal is allowed, to the extent indicated

ITA 7347/DEL/2019[2016-17]Status: DisposedITAT Delhi28 Feb 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2016-17 M/S. Uptodate Inc., Vs. Dcit, 10Th Floor, Building No. 10, Circle-3(1)(1), Intl. Taxation, Phase-Ii, Dlf Cyber City, New Delhi Gurgaon Pan :Aabcu1828Q (Appellant) (Respondent)

Section 9(1)(vi)

…Karnataka High Court in case of CIT Vs. Samsung Electronic Pvt. Ltd. (surpa), however, the aforesaid decision of the Hon’ble Karnataka High Court has been reversed by the Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. 432 ITR 471. Thus, he submitted, the addition should be deleted. In support of his contention, learned counsel relied upon the following decisions: 1. Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT [2021] 125 taxmann.com 42 (SC) 2. ITO Vs. Cadila Healthcare Ltd. (77 taxmann.com 309) (ITAT, Ahmadabad) 3. Reliance Corporate IT Park Ltd. Vs. Dy.…

Anju Agast Srivats, Bengaluru vs. Income-Tax Officer, (NFAC), Bengaluru

In the result, the appeal is allowed

ITA 1158/BANG/2022[2018-19]Status: DisposedITAT Bangalore23 Feb 2023AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.Ms. Anju Agast Srivats Vs The Income Tax Officer No. 303. Sobha Orchid Nfac, Delhi Jakkur, Bengaluru 560064 Pan – Afsps6930E (Appellant) (Respondent) Assessee By: Shri Mukesh Kumar Jain J. Ca Revenue By: Shri Sankarganesh K., Addl Cit-Dr Date Of Hearing: 21.02.2023 Date Of Pronouncement: 23.02.2023 O R D E R Per: George George K., J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Cit(A)/ Nfac, Delhi’S Order Dated 23.10.2022 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act). The Relevant Assessment Year Is 2018-19. 2. The Solitary Issue Raised Is Whether The Cit(A) Is Justified In Confirming The Order Of The Assessing Officer (Ao) Wherein He Had Denied The Foreign Tax Credit (Ftc).

For Appellant: Shri Mukesh Kumar Jain J. CAFor Respondent: Shri Sankarganesh K., Addl CIT-DR
Section 139(1)Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “A” BENCH, BENGALURU Before Shri Chandra Poojari, Accountant Member and Shri George George K., Judicial Member Ms. Anju Agast Srivats vs The Income Tax Officer No. 303. Sobha Orchid NFAC, Delhi Jakkur, Bengaluru 560064 PAN – AFSPS6930E (Appellant) (Respondent) Assessee by: Shri Mukesh Kumar Jain J. CA Revenue by: Shri Sankarganesh K., Addl CIT-DR Date of hearing: 21.02.2023 Date of pronouncement: 23.02.2023 O R D E R Per: George George K., J.M. This appeal at the instance of the assessee is directed against the CIT(A)/ NFAC, Delhi’s order dated 23.10.2022 passed un…