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

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.

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 366,470 Indian tax judgments — from 2012 to 2026.

Also referred to as

Engineering Analysis Centre of Excellence · computer software royalty · section 9(1)(vi) · DTAA · fees for technical services · copyright transfer · copyrighted article · withholding tax · business profits · section 195 · transponder fees · taxability in India

Also reported as

125 Taxmann.com 42281 Taxmann 19

Sections most often in play

Section 143(3)Section 1961 Section 9(1)(vi)Section 234B Section 195 Section 90 Section 144C(13)Section 9(1)(vii)

Read the full judgment

Issues it is cited on

copyrighted article section 14(a)section 9(1)(vi)make available clause computer software section 195(2)section 90(2)royalty income withholding tax foreign tax credit fees for included services tax treaty

Judgments citing Engineering Analysis Centre of Excellence (P) Ltd. v. CIT

Gsma Ltd, Usa vs. ACIT Circle Intl Taxation 1(3)(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 2446/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Nov 2025AY 2017-18

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.2446/िद"ी/2024(िन.व. 2017-18) Gsma Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State Of America ...... अपीलाथ"/Appellant Pan: Aaecg-1610-K बनाम Vs. Assistant Commissioner Of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By: Shri P.P Singh, Advocate "ितवादी"ारा/Respondent By: Shri M.S Nethrapal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/08/2025 घोषणा क" ितिथ/ Date Of Pronouncement : 04/11/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 06.04.2021 Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2017-18. 2. The Registry Has Issued Defect Memo Stating That The Appeal Is Time Barred By 1076 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons For Delay In Filing Of Appeal.

For Appellant: Shri P.P Singh, AdvocateFor Respondent: Shri M.S Nethrapal, CIT-DR

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

…13. The distinction between the transfer of a copyright as distinct from a mere right to use copyrighted material was again highlighted by the Supreme Court in Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 19/432 ITR 471/(2022) 3 SCC 321 when it observed- "179. The Revenue, therefore, when referring to "royalties" under the DTAA, makes a distinction between such royalties, no doubt in the context of technical services, and remittances for supply of computer software, which is then treated as business profits, taxable under the relevant DTAA depending upon whether…

Snc Lavalin Inc., Delhi vs. The Assistant Commissioner of Income Tax/ Circle International Tax 3(1)(2), Delhi

In the result, the Appeal of the assessee is allowed, the Stay Application of the assessee is dismissed as infructuous

ITA 1760/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 143(3)Section 144C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.-1760/Del/2025 [Assessment Year: 2022-23] SNC Lavalin Inc., The Assistant Commissioner A-32, First Floor, Khasra No. of Income Tax, 56, Village Amberahi, Vs Circle International Tax Sector 19, 3(1)(2),Block E-2, Civic Dwarka, Centre, Minto Road, Delhi- New Delhi-110075. 110002. PAN- AAKCS5626H Assessee Revenue Assessee by Shri S.K. Aggarwal, CA Revenue by Shri M.S. Nethrapal, CIT(DR) Date of Hearing 05.08.2025 Date of Pronouncement 30.10.2025 ORDER PE…

Netflix Entertainment Services India LLP, Mumbai vs. Deputy Commissioner of Income Tax- Circle 23(1), Mumbai

In the result, appeal of the assessee is partly

ITA 6857/MUM/2024[2021-22]Status: DisposedITAT Mumbai17 Oct 2025AY 2021-22

Section 143(3)Section 144C(5)Section 234ASection 270ASection 40

…of which the assessee owns or exploits to a distribution-of-access model, lies at the heart of this controversy. 51. The eighth issue concerns the applicability of the Supreme Court's ruling in Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT [2021] 432 ITR 471 (SC), which clarified that payments by distributors for non-exclusive, non- transferable licences do not constitute royalty. The assessee contends that its factual situation is even narrower than that considered by the Apex Court, since it neither receives nor transfers any copyright or licence but merely facilitates access. The Revenue, however,…

Synacor Inc., Hamburg vs. ACIT, Int.Tax. Circle- 3(1)(2), Delhi

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1802/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Oct 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.1802/िद"ी/2025(िन.व. 2018-19) Synacor Inc. 485, Sunset Drive, Office #114, Hamburg, Ny 14075 ...... अपीलाथ"/Appellant Pan: Aaxcs-8643-K बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 3(1)(2), ..... "ितवादी/Respondent Civic Centre, Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By : Shri Deepak Chopra, Ms. Priya Tandon & Ms. Seetal Kandpal, Advocates "ितवादी"ारा/Respondent By : Shri M.S Nethrapal, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 16/10/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 16/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 15.01.2025, Passed U/S. 147 R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2018-19. 2. Shri Deepak Chopra, Appearing On Behalf Of The Assessee At The Outset Submitted That Though The Assessee Has Raised Multiple Grounds Of Appeal, However, The Effective Grounds Assailing The Addition By Treating Sale Of Software Licenses As Fee For Technical Services (Fts) Are Ground No. 8, 10 & 16 Of Appeal.

For Appellant: Shri Deepak Chopra, Ms. Priya Tandon &For Respondent: Shri M.S Nethrapal, CIT(DR)

Section 147

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.1802/िद"ी/2025(िन.व. 2018-19) Synacor INC. 485, Sunset Drive, Office #114, Hamburg, NY 14075 ...... अपीलाथ"/Appellant PAN: AAXCS-8643-K बनाम Vs. Assistant Commissioner of Income Tax, International Taxation, Circle 3(1)(2), ..... "ितवादी/Respondent Civic Centre, Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant by : Shri Deepak Chopra, Ms. Priya Tandon & Ms. Seet…

The Commissioner of Income Tax vs. M/S Altair Engineering Inc

The appeal stands dismissed

ITA/60/2024HC Karnataka15 Oct 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260

…eals for a similar demand/levy for the assessment years 2019-20 and 2021-22 in ITA Nos.708/2023 and 135/2024 are disposed of in view of the decision of the Apex Court in Engineering Analysis Centre of Excellence Private Ltd. v. CIT and Another - [2021] 432 ITR 471 (SC]. In the light of the afore, especially with the Co- ordinate bench of this Court holding that the Revenue has not demonstrated any difference in facts or law relevant to the other assessment years and because admittedly this observation applies to the present assessment year, the appeal stands dismissed. Sd/- (B M SHYAM PRASA…

Huawei International Pte Ltd, Singapore vs. ACIT-Circle 2(1)(1), Intl. Tax, New Delhi

In the result, the appeal of the assessee is allowed and stay application of 7

ITA 2648/DEL/2025[2014-15]Status: DisposedITAT Delhi08 Oct 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri M. Balaganesh & Sa 298/Del/2025 (Assessment Year: 2014-15) Huawei International Pte. Ltd, Vs. Acit, 51, Change Business Park, Circle-2(1)(1), Central-2, #07-08, The International Signature, Singapore Taxation, New Delhi (Appellant) (Respondent) Pan: Aacch3694N Assessee By : Ms. Kavita Jha, Sr. Adv Shri Himanshu Aggarwal, Adv Shri Yash Nagar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 01/10/2025 Date Of Pronouncement 08/10/2025

For Appellant: Ms. Kavita Jha, Sr. AdvFor Respondent: Shri M. s. Nethrapal, CIT DR

Section 144CSection 147Section 148Section 148ASection 149

…o note, that Ms Jha, in anticipation that the remittance could be erroneously treated as royalty vis-a-vis use of or right to use copyright, has relied upon the judgment of the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC). 15.1 Ms Jha says, that in any event, since it is the petitioner's case that it has no Permanent Establishment in India, and hence remittances cannot be brought to tax.” SA 298/Del/2025 Huawei International Pte. Ltd 4.6. In view of the aforesaid observations, we have no hesitation to hold that the assumption of jurisdiction under section 14…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 901/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Oct 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department

Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.901/DEL/2017 (Assessment Year: 2012-13) Maruti Suzuki India Limited, vs, DCIT, Circle 16 (1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi – 110 070. (PAN : AAACM0829Q) DCIT, Circle 16 (1), vs. Maruti Suzuki India Limited, New Delhi. Plot No.1, Nelson Mandela Road, Vasant Kunj, New Delhi – 110 070. (PAN : AAACM0829Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Sr. Advocate Shri Neeraj Jain, Advocate Shri Rohit Jain, Advocate…

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 1024/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Oct 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department

Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

Bidyut Prakas Bhattacharya, Kolkata vs. I.T.O., Ward - 52(1), Kolkata

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

ITA 2016/KOL/2024[2018-2019]Status: DisposedITAT Kolkata07 Oct 2025AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 139(1)Section 143(1)Section 154Section 234ASection 234BSection 234CSection 250Section 90

…ervance of all conditions irrespective of the purposes they were intended to serve.” 12. Further, in the case of Engineering Analysis Centre of Excellence (P.) Ltd. vs. Commissioner of Income-tax [2021] 125 taxmann.com 42 (SC)/[2021] 281 Taxman 19 (SC)/[2021] 432 ITR 471 (SC), Hon'ble Supreme Court have held as under that the provisions of DTAA shall override the provisions of the Income-tax Act unless they are more beneficial to the assessee: 165. The conclusions in the aforestated paragraph have no direct relevance to the facts at hand as the effect of section 90(2) of the Income-tax Act, read with explanation…

Shell International Petroleum Company Limited, Mumbai vs. Deputy Commissioner of Income Tax International Taxation -4(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4712/MUM/2023[2021-22]Status: DisposedITAT Mumbai30 Sept 2025AY 2021-22

Bench: Smt. Beena Pillai & Smt. Renu Jauhrishell International Dy. Commissioner Of Petroleum Company Income –Tax (International Limited Taxation) 4(2)(1), Mumbai C/O B S R & Co. Llp, 2Nd 17Th Floor, Room No. 1708, Air Vs. Floor, Lodha Excelus, India Building, Nariman Point, Apollo Mills Compound, Mumbai N.M. Joshi Marg, Mahalakshmi, Mumbai 400011 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaics0357B (Appellant) (Respondent) निर्ााररतीकीओरसे/ Assessee By: Shri. Madhur Agrawal/ Ms. Reema Grewal /Revenue By: Shri Satya Pal Kumar Cit (Dr) Date Of Hearing 06.08.2025 Date Of Pronouncement 30.09.2025 आदेश/O R D E R Per Renu Jauhri [A.M]: This Appeal Is Filed By The Assessee Against The Order Of Dy. Cit (It), Mumbai Dated 27.09.2023 Passed As Per The Directions Of The Dispute Resolution Panel (Drp) U/S. 144C(5) Of The Income Tax Act, 1961 [Hereinafter Referred To As "Act"] For Assessment Year [A.Y.] 2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri. Madhur Agrawal/For Respondent: Shri Satya Pal Kumar CIT (DR)

Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 2(24)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Shell International Dy. Commissioner of Petroleum Company Income –tax (International Limited Taxation) 4(2)(1), Mumbai C/o B S R & Co. LLP, 2nd 17th Floor, Room No. 1708, Air Vs. Floor, Lodha Excelus, India Building, Nariman Point, Apollo Mills Compound, Mumbai N.M. Joshi Marg, Mahalakshmi, Mumbai 400011 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAICS0357B (Appellant) (Respondent) निर्ााररतीकीओरसे/ Assessee by: Shri. Madhur Agrawal/ Ms. Reema Grewal /Revenue by: Shri Satya Pal Kumar CI…

Ebay Singapore Services Pvt. Ltd., Mumbai vs. DCIT (It) 2(2)(1), Mumbai

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

ITA 2378/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 Sept 2025AY 2019-20

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 143(2)Section 253

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No. 2378/Mum/2022 Assessment Year: 2019-20 eBay Singapore Services Vs. Deputy Private Limited Commissioner of 1 Temasek Avenue, Income-tax, 14-01 Millenia Tower, (International Singapore C/o Ernst & Taxation) Circle Young LLP, Romit Patel, 2(2)(1) Rohit Biyani And Room No.1722, 17th Khushroo Patel 14th Floor, Floor, Air India The Ruby 29 Senapati Building, Nariman Bapat Marg, Dadar(W), Point, Mumbai-400028 Mumbai-400021 PAN:AAECE0650P (Appellant) (Respondent) Appell…

Digicert Inc., United States vs. ACIT, Circle Int. Taxation 1(2)(2), Delhi

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

ITA 1177/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumardigicert Inc, Vs. Acit, 2600, West Executive Pkwy, Income Tax Officer, Suite 500, Lehi, Utah, Foreign, Circle Int. Taxation,- United States, Utah 1(2)(2), New Delhi (Appellant) (Respondent) Pan: Aaecd9837H Assessee By : Ms. Tanmayee, Adv Revenue By: Shri. M.S. Nethrapal, Cit Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Ms. Tanmayee, AdvFor Respondent: Shri. M.S. Nethrapal, CIT DR

Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 9(1)(vii)

…arch 2022 and since the income earned by the assessee was not chargeable to tax, the same was not offered to tax by the assessee by placing reliance on the judgment of Hon'ble Supreme Court in case of Engineering Analysis Centre of Excellence Private Limited (432 ITR 471) and applying the beneficial provisions under India-USA Double Taxation Avoidance Agreement ('DTAA') and claiming a refund of INR 1,18,82,920. 5. The Learned AO passed the draft assessment order under section 144C(1) of the Act on 30-9-2022 making an addition of Rs 10,89,13,249/- by characterizing the receipts from licensing of the software as fe…

ACIT, Corporate Circle 1(1), Chennai vs. Durr India Private Limited, Chennai

In the result, the appeal filed by the Revenue is partly-allowed

ITA 1638/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Sept 2025AY 2019-20

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1638/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 The Acit, Durr India Pvt. Ltd., Corporate Circle 1 (1), Vs. 471, Prestige Polygon, Chennai. Anna Salai, Nandanam, Chennai – 600 035. Pan: Aaacd 3568P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Gouthami Manivasagam, Jcit ""यथ" क" ओर से/Respondent By : Shri Suhrith Parthasarathy, Advocate सुनवाई क" तारीख/Date Of Hearing : 25.09.2025 घोषणा क" तारीख/Date Of Pronouncement : 26.09.2025

For Appellant: Ms. Gouthami Manivasagam, JCITFor Respondent: Shri Suhrith Parthasarathy

Section 115Section 143(1)Section 250Section 40

…237 read with article 256 of the constitution which emphasises that only legitimate taxes can be collected from the appellant. It is also pertinent to mention that the Hon’ble Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT [(2021) 432 ITR 471 (SC)] emphasized the need to apply DTAA rates. Accordingly, the provisions of the DTAA override the domestic tax laws, and as per settled legal principles, the taxpayer is entitled to avail the benefits of the lower DDT rate in this case. The appellant has produced the tax residency certificate in this regard to the person to whom the dividend ha…

Puneet Khanna, Delhi vs. ITO Ward 3(1), Gurgaon

In the result, the appeal is allowed

ITA 3046/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Sept 2025AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Shri Puneet Khanna Vs. Income Tax Officer 8/51, Ramesh Nagar Ward-3(1) New Delhi Gurgaon Pan: Aajpk7067L Appellant Respondent Assessee By Sh. R. R. Gupta, Ca Revenue By Sh. Om Prakash, Sr. Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 26/09/2025 Order

Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Shri Puneet Khanna Vs. Income Tax officer 8/51, Ramesh Nagar Ward-3(1) New Delhi Gurgaon PAN: AAJPK7067L Appellant Respondent Assessee by Sh. R. R. Gupta, CA Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 15/09/2025 Date of Pronouncement 26/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeal is filed by the assessee for Assessment Year2020-21, challenging the respective order passed by the Commissioner of Income Tax (Appeals)/ADDL/JCIT…

Siemens Aktiengesellschaft, Mumbai vs. Asstt. CIT (International Taxation)-Circle-4(2)(1), Mumbai

In the result, grounds No

ITA 2259/MUM/2022[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 253(1)(d)Section 92C(3)

…ur of the assessee in assessment years 2003-04 & 2004-05." 13. Now, this issue of taxation of royalty under the DTAA has been decided by the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence PrivateLimitedvs.CIT reported in (2021) 432 ITR 471(SC). The Hon'ble Supreme Court vide its order grouped various appeals before it into following four categories: - − The first category deals with cases in which computer software is purchased directly by an end-user, resident in India, from a foreign, non- resident supplier or manufacturer. − The second category of cases deals with resident India…

Siemens Aktiengesellschaft, Mumbai vs. Asstt. CIT (International Taxation)-Circle-4(2)(1), Mumbai

In the result, grounds No

ITA 1615/MUM/2022[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 253(1)(d)Section 92C(3)

Forcepoint International Technology Limited, Noida vs. ACIT, Circle Int. Taxation 1(3)(1), New Delhi

In the result, appeal of assessee in ITA No

ITA 976/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Sept 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri Vijay B. Basanta CIT- DR

Section 139(1)Section 9(1)(vii)

…ITA No. 976/DEL/2023 [A.Y. 2020-21] Forcepoint International Technology Ltd Vs.The ACIT IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 976/DEL/2023 [A.Y. 2020-21] Forcepoint International Vs. The ACIT Technology Limited Circle – 1(3)(1) B-5, Sector – 6, Noida International Taxation New Delhi PAN: AABCW 0411 B (Applicant) (Respondent) Assessee By : Shri Anil Bhalla, CA. Department By : Shri Vijay B. Basanta CIT- DR Date of Hearing : 27.06.2025 Date of Pronouncement : 22.09.2025 ORDER PE…

Pr Commissioner of Income Tax vs. M/S Ibm Singapore Pvt Ltd

ITA/133/2024HC Karnataka17 Sept 2025

Bench: S.G.PANDIT,K. V. ARAVIND

Section 14Section 195Section 260Section 9(1)(vi)Section 9(1)(vii)

…dismissed the appeal of the Revenue. Hence, learned counsel submits that in view of the order passed in ITA.No.681/2023 and Connected Matters, the present appeal also liable to be dismissed. 1 (2021) 432 ITR 471 - 6 - HC-KAR NC: 2025:KHC:37115-DB ITA No. 133 of 2024 5. Learned standing counsel Sri.Sushal Tiwari appearing for the appellants/Revenue is unable to dispute the above submission. 6. Having considered the submissions of the learned counsel appearing for the parties, we are of the view that in the light of th…

Pr. Commissioner of Income Tax vs. M/S. Ibm Singapore Pvt. Ltd

ITA/667/2023HC Karnataka17 Sept 2025

Bench: S.G.PANDIT,K. V. ARAVIND

Section 14Section 195Section 260Section 9(1)(vi)Section 9(1)(vii)

…cted matters, the present appeal also liable to be dismissed. 5. Learned standing counsel Sri.Sushal Tiwari appearing for the appellants/Revenue is unable to dispute the above submission. 1 (2021) 432 ITR 471 - 6 - HC-KAR NC: 2025:KHC:37113-DB ITA No. 667 of 2023 6. Having considered the submissions of the learned counsel appearing for the parties, we are of the view that in the light of the judgment in ITA.No.681/2023 and connected matters, dated 12.08.2025, the present appeal fails. Accordingly stands dismissed.…

Pr.Commissioner of Income Tax (International Taxation) vs. M/S Ibm Singapore Pte Ltd

The appeal is dismissed as being

ITA/680/2023HC Karnataka17 Sept 2025

Bench: S.G.PANDIT,K. V. ARAVIND

Section 14Section 195Section 260Section 9(1)(vi)Section 9(1)(vii)

…s the specific submission that the End User Licence Agreement requires examination to determine the applicability of the principles laid down by the Hon’ble Supreme Court. 1 (2012) 345 ITR 494 2 (2021) 432 ITR 471 - 7 - HC-KAR NC: 2025:KHC:37114-DB ITA No. 680 of 2023 Learned counsel further submits that the Revenue has preferred a review petition before the Hon’ble Supreme Court seeking review of the judgment in Engineering Analysis. It is therefore prayed that the hearing of these appeals be deferred pending adjudication of t…