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.

Commissioner of Income Tax (International Taxation)-2 vs. Net App Bv

ITA - 43 / 2023HC Delhi23 Jan 2023

…$~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 43/2023 & CM APPL. 3049/2023 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 ..... Appellant Through: Ms Easha Kadian, Adv. for Mr Sanjay Kumar, Sr. Standing Counsel. versus NET APP BV ..... Respondent Through: Mr Nageshwar Rao and Ms Viyushti Agarwal, Advs. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MS. JUSTICE TARA VITASTA GANJU O R D E R % 23.01.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.3049/2023 [Application filed on behalf of the ap…

Aptean India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-1(1)(1), Bangalore

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

ITA 422/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Jan 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 422/Bang/2022 Assessment Year : 2017-18 M/S. Aptean India Pvt. Ltd., 1/2, 8Th Floor, Level 5, The Assistant Golden Heights, Commissioner Of 59Th C Cross Road, Income Tax, 4Th M Block, Circle – 1(1)(1), Rajajinagar, Vs. Bangalore. Bangalore – 560 010. Pan: Aaacc5890M Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate : Shri Praveen Karanth, Cit- Revenue By Dr Date Of Hearing : 03-11-2022 Date Of Pronouncement : 20-01-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 25/03/2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another General Ground 1. On The Facts & In The Circumstances Of The Case & In Law, Final Assessment Order Passed By National Faceless

For Respondent: Smt. Tanmayee Rajkumar

Section 143(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 422/Bang/2022 Assessment Year : 2017-18 M/s. Aptean India Pvt. Ltd., 1/2, 8th Floor, Level 5, The Assistant Golden Heights, Commissioner of 59th C Cross Road, Income Tax, 4th M Block, Circle – 1(1)(1), Rajajinagar, Vs. Bangalore. Bangalore – 560 010. PAN: AAACC5890M APPELLANT RESPONDENT : Smt. Tanmayee Rajkumar, Assessee by Advocate : Shri Praveen Karanth, CIT- Revenue by DR Date of Hearing : 03-11-2022 Date of Pronouncement : 20-01-2023 ORDER PER BEENA PILLA…

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Limited, Bangalore

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 809/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R

Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…he decision of Hon’ble Karnataka High Court in case of CIT vs. Samsung Electronics Co. Ltd. reported in (2011) 203 Taxman 477. It is submitted that Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT reported in (2021) 432 ITR 471 as distinguished decision of Hon’ble Karnataka High Court. In our opinion, as the decision of Hon’ble Supreme Court was not available to the revenue authorities in the interest of justice, we remand these issues back to the Ld.AO/TPO to verify these claims in accordance with the principles laid down by Hon’ble Supreme Court in case of Engineering…

M/S Infosys Ltd, Bangalor E vs. The Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 735/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R

Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…he decision of Hon’ble Karnataka High Court in case of CIT vs. Samsung Electronics Co. Ltd. reported in (2011) 203 Taxman 477. It is submitted that Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT reported in (2021) 432 ITR 471 as distinguished decision of Hon’ble Karnataka High Court. In our opinion, as the decision of Hon’ble Supreme Court was not available to the revenue authorities in the interest of justice, we remand these issues back to the Ld.AO/TPO to verify these claims in accordance with the principles laid down by Hon’ble Supreme Court in case of Engineering…

DCIT, Circle-3(1)(2) Int. Tazation, New Delhi vs. Software One Pte Ltd, Singapore

In the result, appeal is dismissed

ITA 103/DEL/2022[2017-18]Status: DisposedITAT Delhi26 Dec 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyआ.अ.सं/.I.T.A No.103/Del/2022 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Dcit Software One Pte Ltd. Circle 3(1)(2) Vs. 223, Mountbatten Road, Int. Taxation, Singapore. New Delhi. Pan No. Aapcs9237H अपीलाथ" Appellant ""यथ"/Respondent

Section 9(1)(vi)

…I.T.A.No.103/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.103/Del/2022 िनधा"रणवष"/Assessment Year: 2017-18 बनाम DCIT Software One Pte Ltd. Circle 3(1)(2) Vs. 223, Mountbatten Road, Int. Taxation, Singapore. New Delhi. PAN No. AAPCS9237H अपीलाथ" Appellant ""यथ"/Respondent Ms. Ananya Kapoor, Adv. िनधा"रतीक"ओरसे /Assessee by Shri Gangadhar Panda, CIT DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 26.10.2022 26.12.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER SAKTIJIT DE…

Amee Foster Wheeler India Pvt. Ltd., Chennai vs. ACIT, Corporate Range-1, Chennai

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

ITA 680/CHNY/2020[2014-15]Status: DisposedITAT Chennai22 Dec 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.: 680/Chny/2020 िनधा"रण वष"/Assessment Year: 2014-15 Amec Foster Wheeler India Pvt. The Acit (Osd), Ltd., Vs. Corporate Range -1, Zenith Building, 6Th Floor, Chennai Ascendas It Park, Csir Road, Taramani, Chennai – 600 113. Pan : Aaacf 3204C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. K.Amulya, Ca & Ms. V. Rajeswari, Ca ""यथ" क" ओर से/Respondent By : Shri S. Marudhu Pandyan, Cit सुनवाई क" तार"ख/Date Of Hearing : 22.12.2022 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2022 आदेश /O R D E R Per Mahavir Singh: This Appeal By Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals)-4, Chennai In Ita No.479/16-17/Cit(A)-4/A.Y.2014-15 Dated 06.02.2020. The Assessment Was Framed By The Acit(Osd), Corporate Range-1, Chennai For The Assessment Year 2014-15, U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Vide Order Dated 29.12.2016. 2. The First Issue In This Appeal Of Assessee Is As Regards To The Order Of Cit(A) Confirming The Action Of Ao In Making Disallowance Of Cost Incurred In Connection With Off The Shelf Software Products Treating The Same As Royalty Under The Provisions Of The Act Read With Relevant Treaties. For This, Assessee Raised Ground Nos. 2 To 4 But The Relevant Ground Is Ground No.2, Which Reads As Under:- “2. The Ld. Cit(A) & Ld. Ao Erred In Non-Consideration Of The Fact That The Said Expenditure Merely Represents Cost To Cost Reimbursement Of Expenditure Incurred On Behalf Of The Appellant By Afwg Overseas Entities & Therefore, No Income Arises In The Hands Of Afwg Entities Necessitating The Obligation To Withhold Taxes On The Part Of The Appellant Under The Provisions Of The Act.”

For Appellant: Ms. K.Amulya, CA &For Respondent: Shri S. Marudhu Pandyan, CIT

Section 143(3)Section 40Section 9(1)(vi)Section 9(1)(vii)

…issue is covered in favour of assessee by Tribunal decision in ITA No.799/Chny/2017 dated 03.08.2022, wherein the Tribunal considered the decision of Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Ltd., vs. CIT, [2021] 125 Taxmann.com 42 and allowed the claim of assessee on exactly identical facts and on the same pretext vide para 17 & 18 as under:- “17. The learned Counsel for the Assessee now argued that the expenditure incurred towards its share of software cost which are in the nature of off-the-shelf software products such as of Microsoft Office [MS Office], IBM Lotus…

The Commissioner of Income Tax - International Taxation -3 vs. Turner Broadcasting System Asia Pacific Inc

ITA - 528 / 2022HC Delhi14 Dec 2022

…e., as to whether the revenue received on account of advertising and distribution rights should be treated as royalty, is inter alia, covered by the judgment rendered by the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC). 4. Mr Chopra has also emphasized the fact, that after the Mutual Agreement Procedure (MAP) was entered into between the Governments of India and United States via their respective the competent authorities in April–June 2007, 10% of advertising and subscription revenue received during relevant previous years was taken to be net profit…

The Commissioner of Income Tax - International Taxation -3 vs. Turner Broadcasting System Asia Pacific Inc

ITA - 529 / 2022HC Delhi14 Dec 2022

…e., as to whether the revenue received on account of advertising and distribution rights should be treated as royalty, is inter alia, covered by the judgment rendered by the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC). 4. Mr Chopra has also emphasized the fact, that after the Mutual Agreement Procedure (MAP) was entered into between the Governments of India and United States via their respective the competent authorities in April–June 2007, 10% of advertising and subscription revenue received during relevant previous years was taken to be net profit…

Subramanian Sreeram, Bangalore vs. CIT(Appeals)-NFAC, National Faceless Appeal Centre

The appeal is allowed in favour of the assessee

ITA 1027/BANG/2022[2021-22]Status: DisposedITAT Bangalore08 Dec 2022AY 2021-22

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2021-22

For Appellant: Shri Navneet N. Kini, CAFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(1)Section 90

…India) (P.) Ltd. [2009] 178 Taxman 505/312 ITR 225 (SC) • GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC) • Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 1 9/432 ITR 471 (SC) (Pg 106-109 of PB 2-Para 25 & 26) • CBDT Circular No 333 dated 2/4/82 137 ITR (St.) Page 9 of 10 It was submitted that when there is no condition prescribed in DTAA that the FTC can be disallowed for non- compliance of any procedural provision. As the provisions of DTAA override the provisions of the Act, the Assessee has vested right to cl…

M/S Daly College, Bhopal vs. The ITO (Internation Taxation), Bhopal

In the result, the appeals of the Revenue in ITA Nos

ITA 1302/IND/2016[2015-16]Status: DisposedITAT Indore06 Dec 2022AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2015-16 M/S. Daly College Ito (It & Tp), Indore बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Tan: Bplto 0735 A Assessee By Shri Manjeet Sachdeva & Avinash Gaur, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.11.2022 Date Of Pronouncement 06.12.2022

Section 201Section 201(1)Section 9(1)(vi)Section 9(2)

…nvoking the same legal provisions as in present appeal, and taxed in India. The matter travelled upto ITAT and the Hon’ble Delhi Bench, relying upon the decision of Hon’ble Supreme Court in the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021] 432 ITR 471, was pleased to hold that the impugned receipts were not in the nature of “royalty”. The relevant paragraphs of the decision are extracted below: “3. The common grievance is that the ld. CIT(A) was not justified in holding that the revenue received by the assessee on account of granting various licences is not taxable as ‘Royalty Income’ and so…