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

Deloitte Touche Tohmatsu India LLP, Mumbai vs. DCIT(International Taxation)-2(1)(2), Mumbai

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

ITA 4775/MUM/2019[2018-19]Status: DisposedITAT Mumbai27 Jul 2022AY 2018-19

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 Touche Tohmatsu India LLP, Mumbai vs. DCIT (It)-2(1)(2), Mumbai

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

ITA 4744/MUM/2019[2018-19]Status: DisposedITAT Mumbai27 Jul 2022AY 2018-19

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…

DCIT, Circle 1, Khammam vs. Baburao Atluri, Kothagudem

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

ITA 108/HYD/2022[2018-2019]Status: DisposedITAT Hyderabad22 Jul 2022AY 2018-2019

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyassessment Year: 2018-19 Baburao Atluri Vs. Dcit,Circle-1 Door No.3-2-206, Khammam N.K.Nagar Kothagudem-507 101

For Appellant: Shri Maitreya GBS &For Respondent: Shri YVST Sai,CIT-DR
Section 143(3)Section 154Section 90

…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…

M/S. Ibm India Private Limited, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result, the appeals filed by the assessee for AY 2010-11 and 2011-12 are treated as partly allowed

ITA 773/BANG/2016[2010-11]Status: DisposedITAT Bangalore18 Jul 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A Nos.773 & 2041/Bang/2016 Assessment Years :2010-11 & 2011-12

For Appellant: Shri Ajay Rotti, C.A (A.R)For Respondent: Shri Dilip, Advocate, Standing
Section 10ASection 143(3)

….R further submitted that the amount of Rs.278.68 crores paid to IBM Singapore is towards purchase of shrink wrapped software and it has been held by Hon’ble Supreme Court in the assessee’s own case reported as Engineering Analysis Centre of Excellence (2021)(432 ITR 471) that such kind of payments do not fall under the category of “Royalty” under India- Singapore DTAA. 7.4 We heard ld D.R and perused the record. The Hon’ble Supreme Court has held in the assessee’s own case (referred supra) that the payments made for purchase of shrink wrapped software are not royalty within the meaning of India – Singapore DTAA…

M/S.Ibm India Private Limited, Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore

In the result, the appeals filed by the assessee for AY 2010-11 and 2011-12 are treated as partly allowed

ITA 2041/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Jul 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A Nos.773 & 2041/Bang/2016 Assessment Years :2010-11 & 2011-12

For Appellant: Shri Ajay Rotti, C.A (A.R)For Respondent: Shri Dilip, Advocate, Standing
Section 10ASection 143(3)

….R further submitted that the amount of Rs.278.68 crores paid to IBM Singapore is towards purchase of shrink wrapped software and it has been held by Hon’ble Supreme Court in the assessee’s own case reported as Engineering Analysis Centre of Excellence (2021)(432 ITR 471) that such kind of payments do not fall under the category of “Royalty” under India- Singapore DTAA. 7.4 We heard ld D.R and perused the record. The Hon’ble Supreme Court has held in the assessee’s own case (referred supra) that the payments made for purchase of shrink wrapped software are not royalty within the meaning of India – Singapore DTAA…

DCIT, Bangalore vs. M/S Ibm India (P) Limited, Bangalore

In the result, the appeals filed by the assessee for AY 2010-11 and 2011-12 are treated as partly allowed

ITA 1228/BANG/2016[2010-11]Status: DisposedITAT Bangalore18 Jul 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A Nos.773 & 2041/Bang/2016 Assessment Years :2010-11 & 2011-12

For Appellant: Shri Ajay Rotti, C.A (A.R)For Respondent: Shri Dilip, Advocate, Standing
Section 10ASection 143(3)

….R further submitted that the amount of Rs.278.68 crores paid to IBM Singapore is towards purchase of shrink wrapped software and it has been held by Hon’ble Supreme Court in the assessee’s own case reported as Engineering Analysis Centre of Excellence (2021)(432 ITR 471) that such kind of payments do not fall under the category of “Royalty” under India- Singapore DTAA. 7.4 We heard ld D.R and perused the record. The Hon’ble Supreme Court has held in the assessee’s own case (referred supra) that the payments made for purchase of shrink wrapped software are not royalty within the meaning of India – Singapore DTAA…

B M C Software Asia Pacific Pte Ltd., Singapore vs. Assistant Commissioner of Income-Tax (Intl. Tax.), Circle-1, Pune

In the result, the appeal is allowed

ITA 97/PUN/2022[2018-19]Status: DisposedITAT Pune15 Jul 2022AY 2018-19

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year: 2018-19

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER "नधा"रण वष" / Assessment Year: 2018-19 BMC Software Asia Pacific Pte Vs. ACIT (International Tax), Ltd., Circle-1, Pune 600, Singapore, 20-01/10 Park View Square, Foreign Singapore 63988118 PAN : AAECB0642A Appellant Respondent Assessee by Shri Farrokh V Irani Revenue by Shri Shishir Srivastava Date of hearing 13-07-2022 Date of pronouncement 15-07-2022 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the final assessment order dated…

DCIT, Circle- 1(1)(2), International Taxation, New Delhi vs. Black Duck Software Inc., Noida

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

ITA 6254/DEL/2019[2016-17]Status: DisposedITAT Delhi14 Jul 2022AY 2016-17

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri Sanjay Kumar, Sr, DR
Section 9(1)(vi)

…of notice. We decided to proceed exparte. 6. The ld. DR was heard at length, but he fairly conceded that the quarrel is now well settled by the decision of the Hon'ble Supreme Court by the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021] 432 ITR 471. 3. Briefly stated, the facts of the case are that the assessee company is registered in the State of Delaware, USA which is a leading provider of products and services for amounting the management compliance and secure use of open source software in multi source development at enterprise scale. 4. The assessee provides to its customers a no…

DCIT, Circle- 1(1)(2), International Taxation, New Delhi vs. Black Duck Software Inc., Noida

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

ITA 6253/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Jul 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri Sanjay Kumar, Sr, DR
Section 9(1)(vi)

…of notice. We decided to proceed exparte. 6. The ld. DR was heard at length, but he fairly conceded that the quarrel is now well settled by the decision of the Hon'ble Supreme Court by the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021] 432 ITR 471. 3. Briefly stated, the facts of the case are that the assessee company is registered in the State of Delaware, USA which is a leading provider of products and services for amounting the management compliance and secure use of open source software in multi source development at enterprise scale. 4. The assessee provides to its customers a no…

Assistant Commissioner of Income Tax (It), Circle-1, Pune vs. M/S. Faurecia Systems D'Echappent, Pune

In the result, the appeal is dismissed

ITA 306/PUN/2021[2013-14]Status: DisposedITAT Pune13 Jul 2022AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.306/Pun/2021 "नधा"रण वष" / Assessment Year : 2013-14 Acit, Circle-1, M/S. Faurecia Systems Pune Vs. D’Echappement, Plot No.T-187, Pimpri Industrial Area (B. G. Block), (Appellant) Behind Bhosari Police Station, Bhosari, Pune - 411 026 Maharashtra Pan : Aabcf7193F Assessee By Shri Siddhesh Chaugule Revenue By Shri Piyush Kumar Singh Yadav Date Of Hearing 11-07-2022 Date Of Pronouncement 12-07-2022

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.306/PUN/2021 "नधा"रण वष" / Assessment Year : 2013-14 ACIT, Circle-1, M/s. Faurecia Systems Pune Vs. D’echappement, Plot No.T-187, Pimpri Industrial Area (B. G. Block), (Appellant) Behind Bhosari Police Station, Bhosari, Pune - 411 026 Maharashtra PAN : AABCF7193F Assessee by Shri Siddhesh Chaugule Revenue by Shri Piyush Kumar Singh Yadav Date of hearing 11-07-2022 Date of pronouncement 12-07-2022 आदेश / ORDER PER R.S.SYAL, VP : This appeal by…

M/S Kennametal Inc, United States of America vs. Deputy Commissioner of Income Tax (International Taxation) Circle-1(2), Bangalore

In the result, the appeal for AY 2014-15 is treated as allowed for statistical purpose while the appeal for AY 2012-13

ITA 1658/BANG/2017[2014-15]Status: DisposedITAT Bangalore13 Jul 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri K.R. Vasudevan &For Respondent: Shri Dilip, Standing Counsel for Dept
Section 143(3)

…oncluded that the payment in question is in the nature of royalty, now stand overruled by the decision of the M/s. Kennametal Inc., USA Technology Way Page 22 of 25 Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. (2021) 125 Taxmann.com 42 (SC). The Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. (2021) 125 Taxmann.com 42 (SC) held that A copyright is an exclusive right that restricts others from doing certain acts. A copyright is an intangible right, in the nature of a privilege, entirely independent of any material substance. Owning…

Telstra Singapore Pte. Ltd, Singapore vs. DCIT (International Taxation), Circle-3(1)(1), New Delhi

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

ITA 5479/DEL/2019[2016-17]Status: DisposedITAT Delhi13 Jul 2022AY 2016-17

Bench: Sh. N. K. Billaiya & Sh. N.K. Choudhry

Section 143Section 9Section 9(1)

…d 500/2014 and 244/2014 order dated 08.02.2016. The relevant findings of the Hon’ble High Court read as under :- 10. This controversy is now well settled by the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited in 432 ITR 471. 11. Respectfully following the findings of the coordinate Bench, in the light of the decision of Hon’ble Jurisdictional High Court of Delhi (supra) and the Hon’ble Supreme Court (supra) we direct the AO to delete the impugned additions from both the assessment years. 12. In the result, both the appeals by the assessee are allowed. 13. Decision…

Telstra Singapore Pte. Ltd, Singapore vs. DCIT (International Taxation), Circle-3(1)(1), New Delhi

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

ITA 5880/DEL/2018[2015-16]Status: DisposedITAT Delhi13 Jul 2022AY 2015-16

Bench: Sh. N. K. Billaiya & Sh. N.K. Choudhry

Section 143Section 9Section 9(1)

…d 500/2014 and 244/2014 order dated 08.02.2016. The relevant findings of the Hon’ble High Court read as under :- 10. This controversy is now well settled by the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited in 432 ITR 471. 11. Respectfully following the findings of the coordinate Bench, in the light of the decision of Hon’ble Jurisdictional High Court of Delhi (supra) and the Hon’ble Supreme Court (supra) we direct the AO to delete the impugned additions from both the assessment years. 12. In the result, both the appeals by the assessee are allowed. 13. Decision…

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

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

ITA 1975/DEL/2020[2017-18]Status: DisposedITAT Delhi11 Jul 2022AY 2017-18

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia[Assessment Year; 2017-18]

For Appellant: Sh. Nageshwar Rao. AdvFor Respondent: Ms. Naina Soil Kapil, CIT-DR
Section 143(3)Section 144C(13)

…the appeal of the assessee allowed with above direction.” 8.1 It is also pertinent to note that the issue of software royalty was recently adjudicated by the Hon’ble Apex Court in the case of Engineering Analysis Center of Excellence Pvt. Ltd. vs. CIT (2021) 432 ITR 471 (SC). The Hon’ble Apex Court, in its detailed judgment, has analyzed various aspects of the issue taking into consideration end user license, Copy Right Act, and provisions contained in DTAA and the Income Tax Act and has laid down the parameters to test whether the receipt from sale of software would tantamount to royalty or not. Therefore, in v…

Interactive Avenues Pvt. Limited, Mumbai vs. DCIT 14(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3130/MUM/2019[2015-16]Status: DisposedITAT Mumbai07 Jul 2022AY 2015-16

Bench: Us :-

Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER M/s. Interactive Avenues Vs. Deputy Commissioner of Private Limited Income Tax-14(2)(1) 3rd Floor, Chhibber House Room No.432, 4th Floor M. Vasanji Road Aayakar Bhavan Sakinaka, Andheri-East M.K.Road, Mumbai – 400 072 Mumbai – 400 020 PAN/GIR No.AACCI0954J (Appellant) .. (Respondent) Assessee by Shri P.J. Pardiwala Revenue by Shri Rajneesh Yadav Date of Hearing 26/04/2022 Date of Pronouncement 07/07/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.31…

Microsoft Regional Sales Corporation, New Delhi vs. DCIT (International Taxation), Circle-2(2)(1), Gurgaon

In the result, the appeal in ITA No

ITA 6832/DEL/2018[2015-16]Status: DisposedITAT Delhi05 Jul 2022AY 2015-16

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 143(13)Section 144CSection 234BSection 271

…1 ITA No. 1135/Del/2017 & 7257/Del/2017 & 6832/Del/2018 Microsoft Regional Sales Corporation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1135/Del/2017 (A.Y 2013-14) Microsoft Regional Sales Pte. Ltd. Vs ACIT (formerly known as Microsoft International Taxation, Regional Sales Corporation) Circle 2(2)(1), C/o. Mr. Aakash Uppal, SRBC & New Delhi Associates LLP, 3rd & 6th Floor, World mark 1, IGI Airport Hospitality, District, Aero city New Delhi (RESPONDENT) PAN: AADC1638A (APPELLANT) I.T.A…

Microsoft Regional Sales Corporation, New Delhi vs. DCIT (International Taxation), Gurgaon

In the result, the appeal in ITA No

ITA 7257/DEL/2017[2014-15]Status: DisposedITAT Delhi05 Jul 2022AY 2014-15

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 143(13)Section 144CSection 234BSection 271

…1 ITA No. 1135/Del/2017 & 7257/Del/2017 & 6832/Del/2018 Microsoft Regional Sales Corporation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1135/Del/2017 (A.Y 2013-14) Microsoft Regional Sales Pte. Ltd. Vs ACIT (formerly known as Microsoft International Taxation, Regional Sales Corporation) Circle 2(2)(1), C/o. Mr. Aakash Uppal, SRBC & New Delhi Associates LLP, 3rd & 6th Floor, World mark 1, IGI Airport Hospitality, District, Aero city New Delhi (RESPONDENT) PAN: AADC1638A (APPELLANT) I.T.A…

Microsoft Regional Sales Corporation, New Delhi vs. ACIT (International Taxation), New Delhi

In the result, the appeal in ITA No

ITA 1135/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Jul 2022AY 2013-14

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 143(13)Section 144CSection 234BSection 271

…1 ITA No. 1135/Del/2017 & 7257/Del/2017 & 6832/Del/2018 Microsoft Regional Sales Corporation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1135/Del/2017 (A.Y 2013-14) Microsoft Regional Sales Pte. Ltd. Vs ACIT (formerly known as Microsoft International Taxation, Regional Sales Corporation) Circle 2(2)(1), C/o. Mr. Aakash Uppal, SRBC & New Delhi Associates LLP, 3rd & 6th Floor, World mark 1, IGI Airport Hospitality, District, Aero city New Delhi (RESPONDENT) PAN: AADC1638A (APPELLANT) I.T.A…

Mol Corporation, Usa, New Delhi vs. ACIT (International Taxation), New Delhi

In the result, the appeal in ITA No 1134/Del/2017of the assessee is partly allowed

ITA 1134/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Jul 2022AY 2013-14

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 143(13)Section 144CSection 234B

…1 ITA No. 1134/Del/2017 & 7258/Del/2017 MOL Corporation, USA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1134/Del/2017 (A.Y 2013-14) MOL Corporation Vs ACIT C/o. Aakash Uppal, SRBC & Circle 2(2)(1), Associates LLP, 3rd & 6th Floor, International Taxation, World mark 1, IGI Airport New Delhi Hospitality district, Aerocity, New Delhi PAN: AAFCM9676A (RESPONDENT) (APPELLANT) I.T.A. No. 7258/Del/2017 (A.Y 2014-15) MOL Corporation Vs DCIT C/o. Aakash Uppal, SRBC & Circle 2(2)(1), Associates…

Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore vs. M/S Altisource Business Solutions India Pvt Ltd, Bangalore

In the result, the appeal filed by assessee stands allowed as indicated hereinabove and appeal filed by revenue stands dismissed

ITA 164/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Jun 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 162/Bang/2018 Assessment Year : 2012-13 M/S. Altisource Business Solutions Pvt. Ltd., Pritech Park, 3Rd & 5Th Floors Of Wing A & The Deputy 4Th Floor Of Wing B, Commissioner Of Block No. 12, Pritech Park, Income Tax, Survey No. 51-64/4, Circle – 1 (1)(2), Bellandur Village, Bangalore. Vs. Sarjapur Marathahalli Outer Ring Road, Bangalore – 560 103. Pan: Aaaco9467A Appellant Respondent & It(Tp)A No. 164/Bang/2018 Assessment Year : 2012-13 (By Revenue) : Shri K.R. Vasudevan, Assessee By Advocate : Smt. Susan Dolores George Revenue By Cit (Osd) Date Of Hearing : 30-05-2022 Date Of Pronouncement : 29-06-2022 Order Per Beena Pillaipresent Cross Appeals Filed By The Assessee & The Revenue Against Order Dated 31.08.2017 Passed By The Ld.Cit(A)-1, Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal:

Section 92C(3)(a)

…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. 162/Bang/2018 Assessment Year : 2012-13 M/s. Altisource Business Solutions Pvt. Ltd., Pritech Park, 3rd and 5th Floors of wing A & The Deputy 4th Floor of Wing B, Commissioner of Block No. 12, Pritech Park, Income Tax, Survey No. 51-64/4, Circle – 1 (1)(2), Bellandur Village, Bangalore. Vs. Sarjapur Marathahalli Outer Ring Road, Bangalore – 560 103. PAN: AAACO9467A APPELLANT RESPONDENT & IT(TP)A No. 164/Bang/2018 Assessment Year : 2012-13 (By Revenue) : Shri…