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

Santosh Kumar Yekula, Chennai vs. Income Tax Officer, Ward- 5(3)(3), Bangalore

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

ITA 561/BANG/2022[2019-20]Status: DisposedITAT Bangalore25 Aug 2022AY 2019-20

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2019-20 Shri Santosh Kumar Yekula, Flat No. 591, Pace Prana The Assistant Director Apartments, Of Income Tax, 109 Padikuppam Road, Cpc, Anna Nagar West Extn, Bengaluru. Vs. Chennai – 600 040. Pan: Abnpy7738B Appellant Respondent Assessee By : Ms. Risha P, Ca : Shri Sankar Ganesh K, Jcit Revenue By Dr Itat Date Of Hearing : 17-08-2022 Date Of Pronouncement : 25-08-2022

For Appellant: Ms. Risha P, CA
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 supporting documents filed by assesse…

Tanmoy Ghosh, Maharashtra vs. Circle-3(3)(1), Bangalore

In the result, both the appeals filed by the assessee stands allowed for statistical purposes

ITA 550/BANG/2022[2018-19]Status: DisposedITAT Bangalore25 Aug 2022AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: None
Section 139(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 supporting documents filed by assesse…

Tanmoy Ghosh, Maharashtra vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, both the appeals filed by the assessee stands allowed for statistical purposes

ITA 549/BANG/2022[2017-18]Status: DisposedITAT Bangalore25 Aug 2022AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: None
Section 139(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 supporting documents filed by assesse…

Netapp.B.V., Bengaluru vs. DCIT, Circle-2(2)(2), Int. Tax., New Delhi

In the result, the Appeal of the assessee is allowed for statistical purpose

ITA 557/DEL/2021[2016-17]Status: DisposedITAT Delhi25 Aug 2022AY 2016-17

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.I.T.A. No. 557/Del/2021 (A.Y 2016-17)

For Appellant: Shri Nageshwar RaoFor Respondent: Ms. Sapna Bhatia
Section 115A(1)(a)Section 143(3)Section 144Section 194L

…1 NETAPP. B.V., Bengaluru. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 557/DEL/2021 (A.Y 2016-17) NetApp B. V., DCIT, C/o. Ms. Sonu Lakhotia, Ernst Vs. Circle : 2 (2) (2), & Young LLP, 4th Floor, A–Wing, Divyasree Chambers, #11, O’ International Tax, Shaughnessy Road, Langford Gardens, Bengaluru, New Delhi. Karnataka –560 025. PAN No. AADCN2178C (APPELLANT) (RESPONDENT) Assessee by : Shri Nageshwar Rao, Advocate; & Deepika Agarwal, Adv.; Department by: Ms. Sapna Bhatia, [CIT] – D. R.;…

Verint System Limited, Gurgaon vs. DCIT, Circle-3(1)(1) International Taxation, New Delhi

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

ITA 7111/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Aug 2022AY 2010-11

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2010-11]

Section 234ASection 234BSection 9Section 9(1)(vi)

…. We have heard both the parties and perused the records. Ld. Counsel for the assessee submitted that this issue is squarely covered by the decision of the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited vs CIT 432 ITR 471 (SC). 6. Per contra, Ld. DR would not dispute this proposition. 7. Accordingly, we hold that this issue is covered in favour of the assessee by the decision of the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited (supra) and also by the decision of the Hon’ble Delhi High Court in the case of DIT vs…

Serviont Global Solutions Limited, Chennai vs. DCIT Corporate Circle 6(1), Chennai

In the result, appeal of the assessee is allowed

ITA 903/CHNY/2019[2011-12]Status: DisposedITAT Chennai19 Aug 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year: 2011-12 Servoint Global Solutions Deputy Commissioner Of Limited Income Tax, Central Circle- No. 4/600 & 4/197, 7Th 6(1), Chennai. Vs. Street, Dr. Vsi Estate, Phase-Ii, Thiruvanmiyur, Chennai-600 041. Pan: Aaaci0947 F (Appellant) (Respondent) Present For: Appellant By : Shri S. P. Chidambaram, Ca Respondent By : Shri Chinthapalli Mehar Chand, Jcit Date Of Hearing : 24.05.2022 Date Of Pronouncement : 19.08.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A)-16, Chennai Vide Ita No. 257/Cit(A)-15/2014-15 Dated 01.01.2019 Against The Order Of Ld. Dcit, Corporate Circle-6(1), Chennai Passed U/S 143(3) R.W.S. 92Ca(3) Of The Income-Tax Act,1961 (Hereinafter Referred To As The Act), Dated 23.02.2015 For Ay 2011-12. 2. The First Issue Involved In The Present Appeal Before Us Relates To Disallowance Of Payments Made Towards Purchase Of Software By The Assessee U/S. 40(A)(I) Of The Act Amounting To Rs.2,61,69,512/- For Non-Deduction Of Tax At Source U/S.195 Of The Act.

For Appellant: Shri S. P. Chidambaram, CAFor Respondent: Shri Chinthapalli Mehar Chand, JCIT
Section 115JSection 143(3)Section 195Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2011-12 Servoint Global Solutions Deputy Commissioner of Limited Income Tax, Central Circle- No. 4/600 & 4/197, 7th 6(1), Chennai. Vs. Street, Dr. VSI Estate, Phase-II, Thiruvanmiyur, Chennai-600 041. PAN: AAACI0947 F (Appellant) (Respondent) Present for: Appellant by : Shri S. P. Chidambaram, CA Respondent by : Shri Chinthapalli Mehar Chand, JCIT Date of Hearing : 24.05.2022 Date of Pronouncement : 19.08.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBE…

Amec Foster Wheeler India Private Limited, Chennai vs. DCIT, Chennai

In the result, the appeal of the Assessee in I

ITA 799/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 Aug 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.799/Chny/2017 िनधा"रण वष" /Assessment Year: 2012-13 M/S. Amec Foster Wheeler India The Dy. Commissioner Of Pvt. Ltd., Vs. Income Tax, 6Th Floor, Zenith Building, Corporate Circle-1(1), Ascendas It Park, Csir Road, Chennai. Taramani, Chennai – 600 113. [Pan: Aaacf 3204C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Sriram Seshadri, C.A ""यथ" क" ओर से /Respondent By : Dr. S. Palani Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 05.05.2022 घोषणा क" तारीख /Date Of Pronouncement : 03.08.2022

For Appellant: Shri Sriram Seshadri, C.A ""For Respondent: Dr. S. Palani Kumar, CIT
Section 143(3)Section 153(3)Section 92C

…a cost-to- cost basis without any mark-up. He stated that this issue stands now covered by the decision of the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited Vs. Commissioner of Income Tax reported in [2021] 125 Taxmann.com 42 (SC), wherein the Hon’ble Supreme Court has held that “the amount paid by resident Indian and end-user / distributors to non-resident computer software manufacturers / suppliers , as consideration for resale / use of computer software through EULAs / distribution agreement, is not payment of royalty for use of copyright in computer so…

Nortonlifelock Singapore Pte Ltd (Earlier Known As Symantec Asia Pacific Pte Ltd), Singapore vs. DCIT Circle-3(1)(2) Int, Tax., New Delhi

In the result, the appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 8282/DEL/2019[2015-16]Status: DisposedITAT Delhi03 Aug 2022AY 2015-16

Bench: Shri Shamim Yahya & Ms. Astha Chandraassessment Years 2015-16 Acit 3(1)(2) Vs. Symantec Asia Pacific (International Taxation) Pte. Ltd., New Delhi. 8, Marine Boulevard, Marina Financial Centre, Singapore Pan Aaocs1828F (Appellant) (Respondent) Assessment Year 2015-16 Nortonlifelock Singapore Pte Vs. Dcit Circle- Ltd. (Earlier Known As Symantec 3(1)(2) Int. Tax., Asia Pacific Pte. Ltd.), New Delhi One Raffles Place Mall,#02-01, Room 308, Singapore 048616 (Appellant) (Respondent)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 9

…2021 (copy at page 142-156 of Paper Book) accepting the income returned by the assessee at Nil relying on the decisions (supra) of the Tribunal and the decisions of the Hon’ble Supreme Court in Engineering Analysis Centre of Excellence (P) Ltd. vs. CIT (2021) 432 ITR 471 (SC). 8. We have considered the rival submissions and perused the orders of Ld. AO/CIT(A) as also the material on records. It is observed that the issue whether the consideration from sale of software license received by the assessee is ‘royalty’ or not in terms of section 9(1)(vi) of the Act and/or Article 12(3) of the India-Singapore DTAA has…

ACIT 3(1)(2)(International Taxation), New Delhi vs. Symantec Asia Pacific Pte Ltd., Singapore

In the result, the appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 7749/DEL/2019[2015-16]Status: DisposedITAT Delhi03 Aug 2022AY 2015-16

Bench: Shri Shamim Yahya & Ms. Astha Chandraassessment Years 2015-16 Acit 3(1)(2) Vs. Symantec Asia Pacific (International Taxation) Pte. Ltd., New Delhi. 8, Marine Boulevard, Marina Financial Centre, Singapore Pan Aaocs1828F (Appellant) (Respondent) Assessment Year 2015-16 Nortonlifelock Singapore Pte Vs. Dcit Circle- Ltd. (Earlier Known As Symantec 3(1)(2) Int. Tax., Asia Pacific Pte. Ltd.), New Delhi One Raffles Place Mall,#02-01, Room 308, Singapore 048616 (Appellant) (Respondent)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 9

…2021 (copy at page 142-156 of Paper Book) accepting the income returned by the assessee at Nil relying on the decisions (supra) of the Tribunal and the decisions of the Hon’ble Supreme Court in Engineering Analysis Centre of Excellence (P) Ltd. vs. CIT (2021) 432 ITR 471 (SC). 8. We have considered the rival submissions and perused the orders of Ld. AO/CIT(A) as also the material on records. It is observed that the issue whether the consideration from sale of software license received by the assessee is ‘royalty’ or not in terms of section 9(1)(vi) of the Act and/or Article 12(3) of the India-Singapore DTAA has…

Grupo Antolin Irausa S.A., Pune vs. Deputy Direcotr of Income Tax, Pune

In the result, the appeal is partly allowed

ITA 1442/PUN/2017[2010-11]Status: DisposedITAT Pune28 Jul 2022AY 2010-11

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryिनधा"रण वष" / Assessment Year: 2010-11 Groupo Antolin Irausa S.A. Vs. Ddit C/O. B-25, Midc, (International Taxation)-1, Ranjangaon, Shirur, Pune Pune 412 220 Pan : Aadcg9626L Appellant Respondent

For Appellant: Shri J.D. Mistri, Sr. AdvocateFor Respondent: Shri Piyush Kumar Singh Yadav
Section 9(1)Section 9(1)(vii)

…ecovered as such without any mark-up. What the assessee procured from Norton was a software product and not any copyright in the software. Recently, the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (2021) 432 ITR 472 (SC) has reversed the decision in Samsung Electronics Pvt. Ltd.(supra) by holding that payment for use of a software product does not constitute Royalty. This position was fairly admitted by the ld. DR as well. In view of the binding precedent available on this issue, we delete the addition. D. INTEREST U/S 234B 19. The last ground is agai…

Deloitte Haskins & Sells LLP, Mumbai vs. Dy CIT (International Taxation)-2(1)(2), Mumbai

In the result, all the appeals of the assessees are allowed

ITA 233/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…sessing Officer has simply referred to certain decisions (cited supra) and held them to be in the nature of Royalty. 7. Mr. Percy Pardiwala submitted that now the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs CIT, 432 ITR 471 has reversed the view taken in the various decisions which have been relied upon by the Assessing Officer in coming to the contention that the payments were in the nature of Royalty. He further submitted that the Assessing Officer has heavily relied upon decision of the AAR in the case of EY Global Services Ltd., which was heavily relied upon by…

Deloitte Haskins & Sells LLP, Mumbai vs. DCIT (Intl Tax) -2 (1) (2), Mumbai

In the result, all the appeals of the assessees are allowed

ITA 232/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…sessing Officer has simply referred to certain decisions (cited supra) and held them to be in the nature of Royalty. 7. Mr. Percy Pardiwala submitted that now the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs CIT, 432 ITR 471 has reversed the view taken in the various decisions which have been relied upon by the Assessing Officer in coming to the contention that the payments were in the nature of Royalty. He further submitted that the Assessing Officer has heavily relied upon decision of the AAR in the case of EY Global Services Ltd., which was heavily relied upon by…

Deloitte Haskins & Sells LLP, Mumbai vs. Dy CIT (International Taxation)-2(1)(2), Mumbai

In the result, all the appeals of the assessees are allowed

ITA 231/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…sessing Officer has simply referred to certain decisions (cited supra) and held them to be in the nature of Royalty. 7. Mr. Percy Pardiwala submitted that now the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs CIT, 432 ITR 471 has reversed the view taken in the various decisions which have been relied upon by the Assessing Officer in coming to the contention that the payments were in the nature of Royalty. He further submitted that the Assessing Officer has heavily relied upon decision of the AAR in the case of EY Global Services Ltd., which was heavily relied upon by…

Deloitte Haskins & Sells LLP, Mumbai vs. Dy CIT (International Taxation)-2(1)(2), Mumbai

In the result, all the appeals of the assessees are allowed

ITA 230/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…sessing Officer has simply referred to certain decisions (cited supra) and held them to be in the nature of Royalty. 7. Mr. Percy Pardiwala submitted that now the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs CIT, 432 ITR 471 has reversed the view taken in the various decisions which have been relied upon by the Assessing Officer in coming to the contention that the payments were in the nature of Royalty. He further submitted that the Assessing Officer has heavily relied upon decision of the AAR in the case of EY Global Services Ltd., which was heavily relied upon by…

Deloitte Haskins & Sells LLP, Mumbai vs. Dy CIT (International Taxation)-2(1)(2), Mumbai

In the result, all the appeals of the assessees are allowed

ITA 229/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…sessing Officer has simply referred to certain decisions (cited supra) and held them to be in the nature of Royalty. 7. Mr. Percy Pardiwala submitted that now the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs CIT, 432 ITR 471 has reversed the view taken in the various decisions which have been relied upon by the Assessing Officer in coming to the contention that the payments were in the nature of Royalty. He further submitted that the Assessing Officer has heavily relied upon decision of the AAR in the case of EY Global Services Ltd., which was heavily relied upon by…

Deloitte Haskins & Sells LLP, Mumbai vs. Dy CIT (International Taxation)-2(1)(2), Mumbai

In the result, all the appeals of the assessees are allowed

ITA 228/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…sessing Officer has simply referred to certain decisions (cited supra) and held them to be in the nature of Royalty. 7. Mr. Percy Pardiwala submitted that now the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs CIT, 432 ITR 471 has reversed the view taken in the various decisions which have been relied upon by the Assessing Officer in coming to the contention that the payments were in the nature of Royalty. He further submitted that the Assessing Officer has heavily relied upon decision of the AAR in the case of EY Global Services Ltd., which was heavily relied upon by…

Deloitte Haskins & Sells LLP, Mumbai vs. Dy CIT (International Taxation)-2(1)(2), Mumbai

In the result, all the appeals of the assessees are allowed

ITA 227/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…sessing Officer has simply referred to certain decisions (cited supra) and held them to be in the nature of Royalty. 7. Mr. Percy Pardiwala submitted that now the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs CIT, 432 ITR 471 has reversed the view taken in the various decisions which have been relied upon by the Assessing Officer in coming to the contention that the payments were in the nature of Royalty. He further submitted that the Assessing Officer has heavily relied upon decision of the AAR in the case of EY Global Services Ltd., which was heavily relied upon by…

Deloitte Haskins & Sells LLP, Mumbai vs. Dy CIT (Intenational Taxation)-2(1)(2), Mumbai

In the result, all the appeals of the assessees are allowed

ITA 226/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…sessing Officer has simply referred to certain decisions (cited supra) and held them to be in the nature of Royalty. 7. Mr. Percy Pardiwala submitted that now the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs CIT, 432 ITR 471 has reversed the view taken in the various decisions which have been relied upon by the Assessing Officer in coming to the contention that the payments were in the nature of Royalty. He further submitted that the Assessing Officer has heavily relied upon decision of the AAR in the case of EY Global Services Ltd., which was heavily relied upon by…

Deloitte Haskins & Sells LLP, Mumbai vs. Dy CIT (International Taxation)-2(1)(2), Mumbai

In the result, all the appeals of the assessees are allowed

ITA 225/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…sessing Officer has simply referred to certain decisions (cited supra) and held them to be in the nature of Royalty. 7. Mr. Percy Pardiwala submitted that now the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs CIT, 432 ITR 471 has reversed the view taken in the various decisions which have been relied upon by the Assessing Officer in coming to the contention that the payments were in the nature of Royalty. He further submitted that the Assessing Officer has heavily relied upon decision of the AAR in the case of EY Global Services Ltd., which was heavily relied upon by…

Deloitte Haskins & Sells LLP, Mumbai vs. Dy CIT (International Taxation)2(1)(2), Mumbai

In the result, all the appeals of the assessees are allowed

ITA 224/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…sessing Officer has simply referred to certain decisions (cited supra) and held them to be in the nature of Royalty. 7. Mr. Percy Pardiwala submitted that now the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs CIT, 432 ITR 471 has reversed the view taken in the various decisions which have been relied upon by the Assessing Officer in coming to the contention that the payments were in the nature of Royalty. He further submitted that the Assessing Officer has heavily relied upon decision of the AAR in the case of EY Global Services Ltd., which was heavily relied upon by…