Which sections of the Income Tax Act does Engineering Analysis Centre of Excellence (P) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 1961, Section 9(1)(vi), Section 234B, Section 195, Section 90.

Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471)

Q: What is Engineering Analysis Centre of Excellence (P) Ltd. v. CIT authority for?

Payments for the supply or use of computer software, where there is no transfer of copyright but only a right to use the copyrighted product, are generally considered business profits and not 'royalty' or 'fees for technical services' under the Income Tax Act, 1961 or relevant DTAAs. This principle also applies to transponder fees, which are not taxable as royalty.

Q: How many judgments cite Engineering Analysis Centre of Excellence (P) Ltd. v. CIT?

914 judgments on BharatTax cite Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471), spanning 2012 to 2026.

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1918/HYD/2019[2009-10]Status: DisposedITAT Hyderabad05 May 2022AY 2009-10

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)

Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1917/HYD/2019[2008-09]Status: DisposedITAT Hyderabad05 May 2022AY 2008-09

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)

Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1916/HYD/2019[2007-08]Status: DisposedITAT Hyderabad05 May 2022AY 2007-08

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)

Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1915/HYD/2019[2006-07]Status: DisposedITAT Hyderabad05 May 2022AY 2006-07

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)

Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1914/HYD/2019[2005-09]Status: DisposedITAT Hyderabad05 May 2022AY 2005-09

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)

Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1913/HYD/2019[2004-05]Status: DisposedITAT Hyderabad05 May 2022AY 2004-05

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)

Section 133ASection 194HSection 194JSection 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019 A.Ys.: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 Vodafone Idea Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 14(2), PAN – AAACB 2100P Hyderabad. Assessee by: Shri Ronak Doshi Revenue by: Shri Rajendra Kumar(CIT-DR) Date of hearing: 25/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER BENCH.: All these appeals of the Assessee are directed against the CIT(A…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1073/CHNY/2018[2013-14]Status: DisposedITAT Chennai04 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT

Section 195Section 201(1)Section 9(1)(vi)

…ents as “royalty payments”, since the core point of parting of any “copyright” attached the said facilities does not arise at all.” The Tribunal followed the decision of the Hon’ble Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd., v. CIT, 432 ITR 471, to hold as under: 14 I.T.A. Nos.1070 to 1073/Chny/2018 20. In the case of Engineering Analysis Centre of Excellence (P) Ltd (supra), the issue related to “issuing of license to use software”, i.e., the software purchased by a person shall be used by the buyer for his own business purposes. Since the license was granted without parting the copy…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1072/CHNY/2018[2012-13]Status: DisposedITAT Chennai04 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT

Section 195Section 201(1)Section 9(1)(vi)

…ents as “royalty payments”, since the core point of parting of any “copyright” attached the said facilities does not arise at all.” The Tribunal followed the decision of the Hon’ble Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd., v. CIT, 432 ITR 471, to hold as under: 14 I.T.A. Nos.1070 to 1073/Chny/2018 20. In the case of Engineering Analysis Centre of Excellence (P) Ltd (supra), the issue related to “issuing of license to use software”, i.e., the software purchased by a person shall be used by the buyer for his own business purposes. Since the license was granted without parting the copy…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1071/CHNY/2018[2011-12]Status: DisposedITAT Chennai04 May 2022AY 2011-12

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT

Section 195Section 201(1)Section 9(1)(vi)

…ents as “royalty payments”, since the core point of parting of any “copyright” attached the said facilities does not arise at all.” The Tribunal followed the decision of the Hon’ble Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd., v. CIT, 432 ITR 471, to hold as under: 14 I.T.A. Nos.1070 to 1073/Chny/2018 20. In the case of Engineering Analysis Centre of Excellence (P) Ltd (supra), the issue related to “issuing of license to use software”, i.e., the software purchased by a person shall be used by the buyer for his own business purposes. Since the license was granted without parting the copy…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1070/CHNY/2018[2010-11]Status: DisposedITAT Chennai04 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT

Section 195Section 201(1)Section 9(1)(vi)

…ents as “royalty payments”, since the core point of parting of any “copyright” attached the said facilities does not arise at all.” The Tribunal followed the decision of the Hon’ble Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd., v. CIT, 432 ITR 471, to hold as under: 14 I.T.A. Nos.1070 to 1073/Chny/2018 20. In the case of Engineering Analysis Centre of Excellence (P) Ltd (supra), the issue related to “issuing of license to use software”, i.e., the software purchased by a person shall be used by the buyer for his own business purposes. Since the license was granted without parting the copy…

Sunkesulapati Sumanth, Bangalore vs. Income Tax Officer Ward 5(3)(2) and Assistant Director of CPC, Bangalore

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

ITA 6/BANG/2022[2017-18]Status: DisposedITAT Bangalore29 Apr 2022AY 2017-18

Bench: Shri Chandra Poojariassessment Year : 2017-18 Shri. Sunkesulapati Sumanth, Vs. Ito, 2B 502 Arya Hamsa Apartment, Ward – 5(3)(2) & Adit, Cpc, Bangalore South, Bannerghatta S.O, Bengaluru. Bengaluru – 560 083. Pan : Bypps 8390 R Appellant Respondent Assessee By : Shri. Balasubramanyam K V, Ar Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 11.04.2022 Date Of Pronouncement : 29.04.2022 O R D E R

For Appellant: Shri. Balasubramanyam K V, ARFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel

Section 139(1)Section 143(1)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…

Lemnisk Private Limited (Formerly Known As 'Vizury Interactive Solutions Private Limited'), Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result appeal filed by assessee for assessment year

ITA 2129/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1851/Bang/2017 & 2129/Bang/2018 Assessment Years : 2012-13 & 2013-14 M/s. Lemnisk Pvt. Ltd., (formerly known as ‘Vizury The Deputy Interactive Solutions Pvt. Commissioner of Ltd.), Income Tax, No. 135, 1st Cross, Circle – 7 (1) (2), 5th Block, Koramangala, Vs. Bangalore. Bangalore – 560 095. PAN: AACCV8881B APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 02-03-2022 Date of Pronounc…

Lemnisk Private Limited (Formerly Known As 'Vizury Interactive Solutions Pvt Ltd'), Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result appeal filed by assessee for assessment year

ITA 1851/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1851/Bang/2017 & 2129/Bang/2018 Assessment Years : 2012-13 & 2013-14 M/s. Lemnisk Pvt. Ltd., (formerly known as ‘Vizury The Deputy Interactive Solutions Pvt. Commissioner of Ltd.), Income Tax, No. 135, 1st Cross, Circle – 7 (1) (2), 5th Block, Koramangala, Vs. Bangalore. Bangalore – 560 095. PAN: AACCV8881B APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 02-03-2022 Date of Pronounc…

M/S Belgacom International Carrier Services Sa, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1) International Taxation, Bangalore

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

ITA 2884/BANG/2017[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 2884/Bang/2017 Assessment Year : 2008-09 M/S. Belgacom The Deputy International Carrier Commissioner Of Services Sa, Income Tax, Rue Lebeau 4, Circle -1(1), 1000 Brussels, International Taxation, Vs. Belgium. Bangalore. Appellant Respondent : Shri V. Sridharan, Senior Assessee By Advocate : Shri Pradeep Kumar, Cit-Dr & Revenue By Smt. Vandana Sagar, Cit-Dr Date Of Hearing : 16-03-2022 Date Of Pronouncement : 26-04-2022 Order Per Beena Pillaipresent Appeal Is Filed By Non Resident Assessee Against Order Dated 30.10.2017 Passed By Dcit (It), Circle -1(1), Bangalore On Following Grounds Of Appeal: “Being Aggrieved By The Order Of The Learned Dcit, Circle - 1(1), International Taxation, Bengaluru ('A0'), Read With The Order Of The Learned Dispute Resolution Panel ('Drp*), Bengaluru, The Assessee Begs To Prefer The Present Appeal On The Following Grounds: 1. The Learned Ao Erred In Exercising, Jurisdiction U/S 147 Of The Act In The Case Of The Appellant. 2. The Lower Authorities Erred In Holding That A Sum Of Rs. 6,87,13,119/- Received By The Appellant From Its Customer In India Is In The Nature Of 'Royalty' Within The Meaning Of Section 9(1)(Vi) Of The It Act & Accordingly Taxable In India Under The It Act.

For Respondent: Shri V. Sridharan, Senior

Section 143(3)Section 147Section 148Section 234ASection 234BSection 234CSection 9(1)(v)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 2884/Bang/2017 Assessment Year : 2008-09 M/s. Belgacom The Deputy International Carrier Commissioner of Services SA, Income Tax, Rue Lebeau 4, Circle -1(1), 1000 Brussels, International Taxation, Vs. Belgium. Bangalore. APPELLANT RESPONDENT : Shri V. Sridharan, Senior Assessee by Advocate : Shri Pradeep Kumar, CIT-DR & Revenue by Smt. Vandana Sagar, CIT-DR Date of Hearing : 16-03-2022 Date of Pronouncement : 26-04-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER P…

Matrimony.Com Limited, Chennai vs. DCIT Corporate Circle-4(1), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1394/CHNY/2019[2015-16]Status: DisposedITAT Chennai20 Apr 2022AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl. CIT

Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1391, 1392, 1393 & 1394/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Matrimony.com Limited., The ACIT / DCIT / ITO, No.94, TVH Beliciaa Towers, v. Corporate Circle 4(1), 10th Floor, Tower-2, Chennai – 34. MRC Nagar, Mandaveli, Chennai – 600 028. PAN: AADCM 0845M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

Matrimony.Com Limited, Chennai vs. DCIT Corporate Circle-4(1), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1393/CHNY/2019[2014-15]Status: DisposedITAT Chennai20 Apr 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl. CIT

Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1391, 1392, 1393 & 1394/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Matrimony.com Limited., The ACIT / DCIT / ITO, No.94, TVH Beliciaa Towers, v. Corporate Circle 4(1), 10th Floor, Tower-2, Chennai – 34. MRC Nagar, Mandaveli, Chennai – 600 028. PAN: AADCM 0845M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

Matrimony.Com Limited, Chennai vs. Iot Corporate Ward 4(2), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1392/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 Apr 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl. CIT

Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1391, 1392, 1393 & 1394/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Matrimony.com Limited., The ACIT / DCIT / ITO, No.94, TVH Beliciaa Towers, v. Corporate Circle 4(1), 10th Floor, Tower-2, Chennai – 34. MRC Nagar, Mandaveli, Chennai – 600 028. PAN: AADCM 0845M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

Matrimony.Com Limited, Chennai vs. ACIT Corporate Circle 4(1), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1391/CHNY/2019[2012-13]Status: DisposedITAT Chennai20 Apr 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl. CIT

Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1391, 1392, 1393 & 1394/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Matrimony.com Limited., The ACIT / DCIT / ITO, No.94, TVH Beliciaa Towers, v. Corporate Circle 4(1), 10th Floor, Tower-2, Chennai – 34. MRC Nagar, Mandaveli, Chennai – 600 028. PAN: AADCM 0845M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

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

ITA 6193/DEL/2018[2011-12]Status: DisposedITAT Delhi13 Apr 2022AY 2011-12

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmaita No.6193/Del/2018 (Assessment Year : 2011-12)

Section 144C(5)

…1 ITA No. 6192, 6193/Del./2018 Microsoft Regional Sales Corporation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. R.K.PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.6193/Del/2018 (Assessment Year : 2011-12) Vs. DCIT (International Taxation) Microsoft Regional Sales Pte. Ltd. Circle-2(2)(1), (Formerly known as M/s. Microsoft Gurgaon Regional Sales Corporation, USA) C/o. Mr. Aakash Uppal (director) SRBC & Associates LLP 3rd & 6th Floor, Worldmark, IGI Airport Hospitality district, Aero city, New Delhi-110037 PAN – AADCM1638A (APPELLANT) (RESPONDENT…

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

ITA 6192/DEL/2018[2010-11]Status: DisposedITAT Delhi13 Apr 2022AY 2010-11

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmaita No.6193/Del/2018 (Assessment Year : 2011-12)

Section 144C(5)

…1 ITA No. 6192, 6193/Del./2018 Microsoft Regional Sales Corporation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. R.K.PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.6193/Del/2018 (Assessment Year : 2011-12) Vs. DCIT (International Taxation) Microsoft Regional Sales Pte. Ltd. Circle-2(2)(1), (Formerly known as M/s. Microsoft Gurgaon Regional Sales Corporation, USA) C/o. Mr. Aakash Uppal (director) SRBC & Associates LLP 3rd & 6th Floor, Worldmark, IGI Airport Hospitality district, Aero city, New Delhi-110037 PAN – AADCM1638A (APPELLANT) (RESPONDENT…

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

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

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

Sunkesulapati Sumanth, Bangalore vs. Income Tax Officer Ward 5(3)(2) and Assistant Director of CPC, Bangalore

Lemnisk Private Limited (Formerly Known As 'Vizury Interactive Solutions Private Limited'), Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

Lemnisk Private Limited (Formerly Known As 'Vizury Interactive Solutions Pvt Ltd'), Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

M/S Belgacom International Carrier Services Sa, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1) International Taxation, Bangalore

Matrimony.Com Limited, Chennai vs. DCIT Corporate Circle-4(1), Chennai

Matrimony.Com Limited, Chennai vs. DCIT Corporate Circle-4(1), Chennai

Matrimony.Com Limited, Chennai vs. Iot Corporate Ward 4(2), Chennai

Matrimony.Com Limited, Chennai vs. ACIT Corporate Circle 4(1), Chennai

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

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