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 367,223 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

M/S Google India Private Limited, Bangalore vs. Dy. D.I.T., Bangalore

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

ITA 1514/BANG/2013[2010-11]Status: DisposedITAT Bangalore19 Oct 2022AY 2010-11

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.1513/Bang/2013 : Asst.Year 2009-2010 It(Tp)A No.1514/Bang/2013 : Asst.Year 2010-2011 It(Tp)A No.1515/Bang/2013 : Asst.Year 2011-2012 It(Tp)A No.1516/Bang/2013 : Asst.Year 2012-2013 M/S.Google India Private Limited The Deputy Commissioner Of No.3, Rmz Infinity Tower-E Income-Tax (International V. 4Th Floor, Old Madras Road Taxation), Circle 1(1) Bangalore. Bangalore – 560 016. Pan : Aaccg0527D. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol Anand, Advocate, Miss.Priya Tandon, Advocate & Sri.Vinay Mangla, Ca Respondent By : Sri.K.V.Aravind, Standing Counsel Date Of Pronouncement : 19.10.2022 Date Of Hearing : 13.09.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Were Originally Disposed By The Itat Vide Its Common Order Dated 23.10.2017. On Further Appeal At The Instance Of The Assessee, The Hon’Ble High Court Vide Judgment Dated 17.04.2021 In Ita No.883/2017, 897/2017 To 899/2017, Restored The Matter To The Itat For De Novo Consideration. The Relevant Finding Of The Hon’Ble High Court Reads As Follows:-

For Appellant: Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol AnandFor Respondent: Sri.K.V.Aravind, Standing Counsel
Section 201Section 201(3)Section 9(1)(vi)

…relied on by the Revenue has been specifically overruled by the Hon’ble Apex Court in the case of Engineering Analysis 21 IT(TP)A No.1513/Bang/2013 & Ors. M/s.Google India Private Limited. Centre of Excellence Private Limited v. CIT & Anr. reported in (2021) 432 ITR 471 (SC). It was contended by the learned AR that since the DTAA between India and Ireland overrides the definition under the Income-tax Act, the phrase “similar property” being absent in the definition of “royalty” as provided under the DTAA, the entire reasoning and discussion in the impugned order of the A.O. and the CIT(A) to the extent of analys…

M/S Google India Private Limited, Bangalore vs. Dy. D.I.T., Bangalore

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

ITA 1513/BANG/2013[2009-10]Status: DisposedITAT Bangalore19 Oct 2022AY 2009-10

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.1513/Bang/2013 : Asst.Year 2009-2010 It(Tp)A No.1514/Bang/2013 : Asst.Year 2010-2011 It(Tp)A No.1515/Bang/2013 : Asst.Year 2011-2012 It(Tp)A No.1516/Bang/2013 : Asst.Year 2012-2013 M/S.Google India Private Limited The Deputy Commissioner Of No.3, Rmz Infinity Tower-E Income-Tax (International V. 4Th Floor, Old Madras Road Taxation), Circle 1(1) Bangalore. Bangalore – 560 016. Pan : Aaccg0527D. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol Anand, Advocate, Miss.Priya Tandon, Advocate & Sri.Vinay Mangla, Ca Respondent By : Sri.K.V.Aravind, Standing Counsel Date Of Pronouncement : 19.10.2022 Date Of Hearing : 13.09.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Were Originally Disposed By The Itat Vide Its Common Order Dated 23.10.2017. On Further Appeal At The Instance Of The Assessee, The Hon’Ble High Court Vide Judgment Dated 17.04.2021 In Ita No.883/2017, 897/2017 To 899/2017, Restored The Matter To The Itat For De Novo Consideration. The Relevant Finding Of The Hon’Ble High Court Reads As Follows:-

For Appellant: Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol AnandFor Respondent: Sri.K.V.Aravind, Standing Counsel
Section 201Section 201(3)Section 9(1)(vi)

…relied on by the Revenue has been specifically overruled by the Hon’ble Apex Court in the case of Engineering Analysis 21 IT(TP)A No.1513/Bang/2013 & Ors. M/s.Google India Private Limited. Centre of Excellence Private Limited v. CIT & Anr. reported in (2021) 432 ITR 471 (SC). It was contended by the learned AR that since the DTAA between India and Ireland overrides the definition under the Income-tax Act, the phrase “similar property” being absent in the definition of “royalty” as provided under the DTAA, the entire reasoning and discussion in the impugned order of the A.O. and the CIT(A) to the extent of analys…

M/S. the Mathworks, Inc, Bangalore vs. Deputy Commissioner of Income Tax International Taxation, Circle-2(2), Bangalore

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

ITA 364/BANG/2022[2018-19]Status: DisposedITAT Bangalore18 Oct 2022AY 2018-19

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.364/Bang/2022 : Asst.Year 2018-2019 M/S.The Mathworks, Inc. The Deputy Commissioner Of 3 Apple Hill Drive, Natick Income-Tax, V. Massachusetts 01760 International Taxation Cir.2(2) Bengaluru. United Sates Of America Pan : Aafct7230H. (Appellant) (Respondent)

For Appellant: Sri.Sumeet Kurana, CAFor Respondent: Sri.Manjunath Karhihalli, CIT -DR
Section 143(2)Section 143(3)Section 144C(13)Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

…a copyright as governed by section 30 of the Copyrights Act, 1957. Further, the learned AR by placing reliance on the judgment of the Hon’ble Apex Court in the case of Engineering Analysis Centre of Excellence Private Limited v. CIT & Anr. reported in (2021) 432 ITR 471 (SC) submitted that the case laws relied on by the AO and the DRP has been specifically overruled in the judgment of the Hon’ble Apex court in the case, cited supra. 7. The learned Departmental Representative, on the other hand, submitted that the software license agreement (SLA) / EULA has never examined by the AO nor the DRP. Therefore, it was…

Springer Nature Customer Services Centre Gmbh, New Delhi vs. JCIT, Internationalo Taxation, Circle-3(1)(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2534/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Oct 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2013-14] Springer Nature Customer Services Vs Jcit Centre Gmbh (Earlier Known As (International Taxation), Springer Customer Centre Gmbh), Circle-3(1)(2), 7Th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. Pan-Aascs1092B Appellant Respondent Appellant By S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent By Ms. Rashmita Jha, Cit Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 14.10.2022

Section 143(3)Section 234ASection 234BSection 271Section 9(1)(vi)

…third party end customer is with respect to e- journals which are copyrighted articles. There is no transfer of ‘copyright’ or ‘right to use’ by the Appellant. The Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. [2021] 432 ITR 471 (SC) has upheld the principle that income from sale of copyrighted articles should not be taxed as royalty either under the Act or the DTAA if there is no transfer of copyright. The Hon’ble Supreme Court held that since the license granted to distributors and end users does not create any interest or right in the software, grant of license would…

Novell Inc, America vs. DCIT (It) Range 3(3)(1), Mumbai

The appeal is partly allowed

ITA 7280/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Oct 2022AY 2014-15

Bench: Us.

For Appellant: Shri Ninad PatadeFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 195Section 234ASection 234BSection 92C

…Appellant. 3.1 Ld. Authorised Representative for the Appellant submitted that the issue stands decided in favour of the Appellant by the judgment of the Hon‟ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT: [2021] 432 ITR 471 (SC) [02-03-2021] which has been followed by the Tribunal in the case of the Appellant for the Assessment Year 2016-17 (ITA No. 7766/Mum/2019, Pronounced on 31.08.2021). Per contra, Ld. Departmental Representative relied upon the order passed by the DRP. 3.2 We have heard the rival contention and perused the material on record including the jud…

Sanjiv Gopal, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal is allowed

ITA 743/BANG/2022[2020-21]Status: DisposedITAT Bangalore29 Sept 2022AY 2020-21

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariassessment Year : 2020-21 Shri. Sanjiv Gopal, Vs. Adit, No.181, Ground Floor Mandara, Cpc, 2B Cross, 4Th Main, Domlur 2Nd Stage, Bengaluru. Bengaluru – 560 071. Pan : Agvpg 2262 P Appellant Respondent Assessee By : Shri. V. Sridhar, Ca Revenue By : Shri. Gudimella V. P. Pavan Kumar, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 O R D E R Per N. V. Vasudevan

For Appellant: Shri. V. Sridhar, CAFor Respondent: Shri. Gudimella V. P. Pavan Kumar, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 139(5)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2020-21 Shri. Sanjiv Gopal, Vs. ADIT, No.181, Ground Floor Mandara, CPC, 2B Cross, 4th Main, Domlur 2nd Stage, Bengaluru. Bengaluru – 560 071. PAN : AGVPG 2262 P APPELLANT RESPONDENT Assessee by : Shri. V. Sridhar, CA Revenue by : Shri. Gudimella V. P. Pavan Kumar, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 27.09.2022 Date of Pronouncement : 29.09.2022 O R D E R Per N. V. Vasudevan, Vice President This is an appeal filed by the assessee against the…

Commissioner of Income Tax (International Taxation)-2 vs. M/S. Nagravision S.A

ITA/348/2022HC Delhi21 Sept 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 9

…Tribunal in Appellant's own case i.e. ITA No.9130/Del/2019 AY 2016-17 decided on 06-07-2020 and recent Judgement of the Hon'ble Apex Court in Engineering Analysis Centre for Excellence Private Limited Vs Commissioner of Income Tax & Another - AIR 2021 SC 124/432 ITR 471(SC). This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/003800 ITA No.348/2022 Page 2 of 3 4.3 The Ld. DR did not refute the claim of the Appellant. 4.4 We have given thoughtful consideration to the submissions of the Appellant and perused the order and judgment as referred above by the Appellant and observed that the issues un…

Commissioner of Income Tax (International Taxation)-2 vs. M/S. Nagravision S.A

ITA - 348 / 2022HC Delhi21 Sept 2022
Section 9

…Tribunal in Appellant's own case i.e. ITA No.9130/Del/2019 AY 2016-17 decided on 06-07-2020 and recent Judgement of the Hon'ble Apex Court in Engineering Analysis Centre for Excellence Private Limited Vs Commissioner of Income Tax & Another - AIR 2021 SC 124/432 ITR 471(SC). 2022:DHC:3800-DB ITA No.348/2022 Page 2 of 3 4.3 The Ld. DR did not refute the claim of the Appellant. 4.4 We have given thoughtful consideration to the submissions of the Appellant and perused the order and judgment as referred above by the Appellant and observed that the issues under consideration as raised vide grounds no. 3 and 4 in th…

Mol Corporation, Usa vs. ACIT, Circle- 2(2)(1), Intl. Taxation, New Delhi

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

ITA 845/DEL/2021[2011-12]Status: DisposedITAT Delhi21 Sept 2022AY 2011-12
For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 143(3)Section 144C(3)

…Tribunal in case of MOL Corporation for AY 2015-16 & 2016-17 (ITA Nos.7855 & 7856/Del/2019) He further stated that the issue is also covered by the decision of Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT 432 ITR 471 (SC). 9. Per contra ld. DR for the Revenue did not dispute the above and relied upon the order of the AO. 10. Upon careful consideration, we note that the same issue has been decided by the ITAT in assessee’s own case by a series of order in assessee’s own favour as rightly contended by the assessee. The issue is also covered by the decision of…

Anuj Bhagwati, Mumbai vs. DCIT, Circle 1(1)(1), Mumbai

In the result, the appeal is allowed

ITA 1845/MUM/2022[2019-2020]Status: DisposedITAT Mumbai20 Sept 2022AY 2019-2020

Bench: Shri Baskaran B.R& Shri Pavan Kumar Gadale & Anuj Bhagwati Deputy Commissioner Of Income Tax- Nishant House, 6, Circle – 1(1)(1), Mumbai, Carmichael Road, Room No.533, 5Th Floor, Cumballa Hill S.O, Mumbai-400086 Aayakar Bhavan, M.K. Road Pan: Aehpb1858C Mumbai-400020 Appellant Respondent

For Appellant: NoneFor Respondent: Shri. Manoj Sinha.DR
Section 143(1)Section 143(2)Section 143(3)Section 90

…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…

Anuj Bhagwati, Mumbai vs. DCIT, Circle 1(1)(1), Mumbai

In the result, the appeal is allowed

ITA 1844/MUM/2022[2018-2019]Status: DisposedITAT Mumbai20 Sept 2022AY 2018-2019

Bench: Shri Baskaran B.R& Shri Pavan Kumar Gadale & Anuj Bhagwati Deputy Commissioner Of Income Tax- Nishant House, 6, Circle – 1(1)(1), Mumbai, Carmichael Road, Room No.533, 5Th Floor, Cumballa Hill S.O, Mumbai-400086 Aayakar Bhavan, M.K. Road Pan: Aehpb1858C Mumbai-400020 Appellant Respondent

For Appellant: NoneFor Respondent: Shri. Manoj Sinha.DR
Section 143(1)Section 143(2)Section 143(3)Section 90

…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…

Shashidhar Seetharam Sharma, Bangalore vs. Assistant Director of Income Tax Officer, CPC, Bangalore

In the result, the appeal is allowed

ITA 708/BANG/2022[2017-18]Status: DisposedITAT Bangalore19 Sept 2022AY 2017-18

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariassessment Year : 2017-18 Shri. Shashidhar Seetharam Sharma, Vs. Ito, Flat B002, Renaissance Brindavan, Cpc, Uttarahalli Main Road, Bengaluru. Bengaluru South, Bengaluru – 560 061. Pan : Ahwps 5221 Q Appellant Respondent Assessee By : Shri. Y. Sridhar, Ca Revenue By : Shri. K. Sankar Ganesh, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 19.09.2022 Date Of Pronouncement : 19.09.2022 O R D E R Per N. V. Vasudevan

For Appellant: Shri. Y. Sridhar, CAFor Respondent: Shri. K. Sankar Ganesh, JCIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2017-18 Shri. Shashidhar Seetharam Sharma, Vs. ITO, Flat B002, Renaissance Brindavan, CPC, Uttarahalli Main Road, Bengaluru. Bengaluru South, Bengaluru – 560 061. PAN : AHWPS 5221 Q APPELLANT RESPONDENT Assessee by : Shri. Y. Sridhar, CA Revenue by : Shri. K. Sankar Ganesh, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 19.09.2022 Date of Pronouncement : 19.09.2022 O R D E R Per N. V. Vasudevan, Vice President This is an appeal filed by the Assessee ag…

DCIT, Circle- 1(2)(1), International Taxation, New Delhi vs. The Chancellor, Master and Scholars of University of Cambridge, Cambridge

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

ITA 3422/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Sept 2022AY 2014-15

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Ms. Anupama Anand, CIT- DR
Section 90

…ities below. We are of the considered view that the impugned quarrel is now well settled by the decision of the Hon'ble Supreme Court in favour of the assessee and against the Revenue in the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021] 432 ITR 471 wherein the Hon'ble Supreme Court, in a bunch of appeals, conclusively held as under: “168. Given the definition of royalties contained in Article 12 of the DTAAs mentioned in paragraph 41 of this judgment, it is clear that there is no obligation on the persons mentioned in section 195 of the income-tax Act to deduct tax at source, as the distr…

ACIT (International Taxation), New Delhi vs. M/S. the Chancellor, Masters and Scholars of the University of Cambridge

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

ITA 778/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Sept 2022AY 2012-13

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Ms. Anupama Anand, CIT- DR
Section 90

…ities below. We are of the considered view that the impugned quarrel is now well settled by the decision of the Hon'ble Supreme Court in favour of the assessee and against the Revenue in the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021] 432 ITR 471 wherein the Hon'ble Supreme Court, in a bunch of appeals, conclusively held as under: “168. Given the definition of royalties contained in Article 12 of the DTAAs mentioned in paragraph 41 of this judgment, it is clear that there is no obligation on the persons mentioned in section 195 of the income-tax Act to deduct tax at source, as the distr…

Vinodkumar Lakshmipathi, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal is allowed

ITA 680/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Sept 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2018-19

For Appellant: Shri Navaneeth Kini, A.RFor Respondent: Shri K.R. Narayana, D.R
Section 139Section 143(1)Section 90

…ITA No.680/Bang/2022 Vinodkumar Lakshmipathi, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2018-19 Vinodkumar Lakshmipathi No.14, 2nd Avenue, Vishveshwaraiah Enclave DR Bandre Road CIT(A) NFAC Vs. Kammagondanahalli Delhi Bangalore 560 015 PAN NO : ABVPL0743K APPELLANT RESPONDENT Appellant by : Shri Navaneeth Kini, A.R. Respondent by : Shri K.R. Narayana, D.R. Date of Hearing : 06.09.2022 Date of Pronouncement : 06.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: Th…

M/S. Subex Limited, Bangalore vs. The Joint Commissioner of Income Tax (OSD), Cirlce- 12(3), Bangalore

ITA 2638/BANG/2019[2008-09]Status: DisposedITAT Bangalore06 Sept 2022AY 2008-09

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Respondent: Smt.Vandana Sagar, CIT-DR
Section 143(2)Section 143(3)Section 195Section 260ASection 40Section 92C

…, the income of the non- resident is deemed to accrue or arise India. The said Explanation was made retrospective with effect from 01.06.1976. 15. The Hon’ble Apex Court in the case of In Engineering Analysis Centre of Excellence Private Limited v. CIT [2021] 432 ITR 471 (SC), had held as follows:- “80. The learned Additional Solicitor General then argued that being covered by explanation 4 of section 9(1)(vi) of the Income Tax Act, the persons liable to deduct TDS under section 195 of the Income Tax Act ought to have deducted tax at source on the footing that explanation 4 existed on the 10 ITA No.715/B/2014 &…

M/S Subex Technologies Limited, Bangalore vs. JCIT, Bangalore

ITA 715/BANG/2014[2008-09]Status: DisposedITAT Bangalore06 Sept 2022AY 2008-09

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Respondent: Smt.Vandana Sagar, CIT-DR
Section 143(2)Section 143(3)Section 195Section 260ASection 40Section 92C

…, the income of the non- resident is deemed to accrue or arise India. The said Explanation was made retrospective with effect from 01.06.1976. 15. The Hon’ble Apex Court in the case of In Engineering Analysis Centre of Excellence Private Limited v. CIT [2021] 432 ITR 471 (SC), had held as follows:- “80. The learned Additional Solicitor General then argued that being covered by explanation 4 of section 9(1)(vi) of the Income Tax Act, the persons liable to deduct TDS under section 195 of the Income Tax Act ought to have deducted tax at source on the footing that explanation 4 existed on the 10 ITA No.715/B/2014 &…

Mol Corporation, Usa vs. ACIT, Circle- 2(2)(1), Intl. Taxation, New Delhi

In the result, assessee’s appeal is allowed

ITA 554/DEL/2021[2017-18]Status: DisposedITAT Delhi31 Aug 2022AY 2017-18
For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 143(3)Section 234BSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.554/Del./2021 (ASSESSMENT YEAR : 2017-18) M/s. MOL Corporation, USA vs. ACIT, Circle 2(2)(1), C/o Nirmal Malapani, International Taxation, SRBC & Associates LLP, New Delhi. 3rd & 6th Floor, World Mark 1, IGI Airport Hospitality, District Aerocity, New Delhi – 110 037. (PAN : AAFCM9676A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 08.08.2022 Date of Order : 31.08.2022 ORDER PER SHAMIM…

M/S. Edunxt Global Sdn. Bhd., Malaysia vs. Assistant Commissioner of Income Tax (International Taxation), Circle- 1(1), Bangalore

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

ITA 2529/BANG/2019[2016-17]Status: DisposedITAT Bangalore30 Aug 2022AY 2016-17
For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Vandana Sagar, CIT-DR
Section 143(3)Section 144Section 9(1)(vi)

…hin the ambit of the definition of 'Royalty', payment made for use of, or the right to use any copyright of a literary, artistic, or scientific work. Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt.Ltd. vs CIT reported in (2012) 432 ITR 471 has analysed the provisions of Income tax Act vis-a-vis provisions of DTAA. 5.2 We note that the details that were filed before the DRP were neither remanded nor has been verified by the DRP themselves and observes that assessee could not furnish any documents in para 2.1.3 which has been reproduced hereinabove in the preceding paras. 5.3 We note…

Microsoft Regional Sales Pte Ltd, New Delhi vs. ACIT Circle-2(2)(1) - International Taxation, New Delhi

Appeal are allowed and the remaining grounds being consequential in nature follow the event

ITA 312/DEL/2021[2017-18]Status: DisposedITAT Delhi30 Aug 2022AY 2017-18

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmamicrosoft Regional Sales Pte. Ltd. Vs. Assistant Commissioner Of Income- C/O. Mr. Nirman Malpani Ernst & Tax, Young Llp Circle-2(2)(1), 3Rd & 6Th Floor, Worldmark 1, Intl. Taxation, Delhi Igi Airport Hospitality District, Aerocity, New Delhi-110037 Pan : Aadcm1638A (Appellant) (Respondent)

Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Microsoft Regional Sales Pte. Ltd. Vs. Assistant Commissioner of Income- C/o. Mr. Nirman Malpani Ernst & tax, Young LLP Circle-2(2)(1), 3rd & 6th Floor, Worldmark 1, Intl. Taxation, Delhi IGI Airport Hospitality District, Aerocity, New Delhi-110037 PAN : AADCM1638A (APPELLANT) (RESPONDENT) Assessee by Sh. Nageshwar Rao, Adv. & Akshay Uppal, Adv. Revenue by Ms. Sapna Bhatia, CIT-DR Date of hearing: 26 .07.2022 30th .08.2022 Date of Pronouncement: ORDER PER AN…