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

DCIT, Circle- 2(1)(1), International Taxation, New Delhi vs. Hp Services (Singapore) Pvt. Ltd., Singapore

In the result both appeals of the revenue department stands dismissed

ITA 3210/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Mar 2022AY 2010-11

Bench: Shrir. K. Panda & Shri N. K. Choudhry

For Appellant: Shri Satyen Sethi, AdvFor Respondent: Shri Anand Kumar Kedia, CIT DR
Section 143(2)Section 144CSection 250(6)Section 9(1)(vi)

…T Vs. Ericsson Radio Systems AB 2011 ITA 507/ 2007 and DIT Vs. Infrasoft Ltd 2013 ITA 103/2009 and consequently deleted the said addition. 7.2 It was further claimed that the Hon‟ble Apex Court in the case of Engineering Analysis Center of Excellence Pvt Ltd 432 ITR 471 made the analysis of various judgments passed by Hon‟ble Apex Court and High Courts as well and observed that the right to reproduce and right to use computer software are distinct and separate rights, as has been recognized in State Bank of India Vs. Collector of Customs (2001) 1 SCC 727, the former amounting to parting with copyright and latter…

DCIT, Circle- 2(1)(1), International Taxation, New Delhi vs. Hp Services (Singapore) Pvt. Ltd., Singapore

In the result both appeals of the revenue department stands dismissed

ITA 3209/DEL/2018[2009-10]Status: DisposedITAT Delhi31 Mar 2022AY 2009-10

Bench: Shrir. K. Panda & Shri N. K. Choudhry

For Appellant: Shri Satyen Sethi, AdvFor Respondent: Shri Anand Kumar Kedia, CIT DR
Section 143(2)Section 144CSection 250(6)Section 9(1)(vi)

…T Vs. Ericsson Radio Systems AB 2011 ITA 507/ 2007 and DIT Vs. Infrasoft Ltd 2013 ITA 103/2009 and consequently deleted the said addition. 7.2 It was further claimed that the Hon‟ble Apex Court in the case of Engineering Analysis Center of Excellence Pvt Ltd 432 ITR 471 made the analysis of various judgments passed by Hon‟ble Apex Court and High Courts as well and observed that the right to reproduce and right to use computer software are distinct and separate rights, as has been recognized in State Bank of India Vs. Collector of Customs (2001) 1 SCC 727, the former amounting to parting with copyright and latter…

Edunxt Global Sdn Bhd, Malaysia vs. The Deputy Commissioner of Income Tax, Circle- 1(1), International Taxation, Bengaluru

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

ITA 2496/BANG/2017[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 2496/Bang/2017 Assessment Year : 2014-15 M/S. Edunxt Global Sdn Bhd, The Deputy Unit A(Ii) Level 5. Commissioner Of Income Menara Shell, Tax, 211 Jalan Tun Circle 1(1), Sambathan, International Taxation, Kuala Lumpur, Vs. Bangalore. My – 50470, Malaysia. Appellant Respondent Assessee By : Shri Padamchand Khincha, Ca : Shri K.V. Aravind, Advocate & Revenue By Standing Counsel For Revenue Date Of Hearing : 23-03-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Appeal By Non Resident Assessee Arises Out Of Final Assessment Order Dated 26.09.2017 Passed By The Ld.Dcit(It), Circle -1(1), Bangalore For Assessment Year 2014-15 On Following Grounds Of Appeal: “General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon'Ble Drp To The Extent Prejudicial To The Appellant Is Had In Law & Liable To Be Quashed.

For Appellant: Shri Padamchand Khincha, CA
Section 143(3)Section 144Section 9(1)(vi)

…ght to use copyright in literary, artistic or scientific work are covered within the definition of 'Royalty'. Hon’ble Supreme Court Page 8 of 9 IT(IT)A No. 2496/Bang/2017 in case of Engineering Analysis Centre of Excellence Pvt.Ltd. vs CIT reported in (2012) 432 ITR 471 as well as the decisions relied by the Ld.AR herein above. Hon’ble Supreme Court after analysing the provisions of Income tax Act, provisions of DTAA, the relevant agreements entered by the assessees with non- resident software suppliers, provisions of Copy Right Act, the circulars issued by CBDT, various case laws relied by the parties, conclude…

Tibco Software B.V., Pune vs. Deputy Commissioner of Income Tax, (It), Circle - 2, Pune

Appeal is allowed for statistical purposes

ITA 2979/PUN/2017[2014-15]Status: DisposedITAT Pune29 Mar 2022AY 2014-15

Bench: Shri R.S.Syal & Sonjoy Sarma,Jm Assessment Year : 2014-15 Tibco Software B.V. ...... Appellant C/O Tibco Software India P.Ltd. 3 Floor, Binnarius,Deepak Complex, National Games Road, Shastri Nagar, Yerwada, Pune – 411 006. Pan : Aaect3252G V/S. Dcit(It),Circle-2, Pune ……Respondent

For Appellant: Shri Somil AgarwalFor Respondent: Shri Rajiv Kumar
Section 144C(13)Section 274

…of the appellant and finally submitted that the reasoning of the lower authorities in treating the software licence fee as royalty was not approved by the Hon’ble Supreme Court in the case of Engineering Analysis Center of Excellence Pvt. Ltd. Vs. CIT (2021) 432 ITR 472 (SC). 10. The ld. CIT learned Departmental Representative for the Revenue placing reliance on the order of the lower authorities justified the action of bringing to tax the software licence fee Rs. 9,45,38,285/- as Royalty. 11. We heard the rival submissions and perused the material on record. The Tribunal while dealing with the identical issue…

Bt Global Communications India Pvt. Ltd., New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 9590/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Mar 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 250(6)Section 40

…that the amendments made in domestic law are not effective retrospectively. The definition of the term ‘Royalty under the DTAA which has now been affirmed by the Hon'ble Supreme Court in the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021] 432 ITR 471 wherein it has been held by the Hon'ble Supreme Court that the amendments in the domestic law cannot be read into treaties, unless DTAAs are amended by way of bilateral negotiations. 19. Next proposition made by the ld. DR is that the case in hand is a case of equipment royalty. 20. For this, we would like to refer to the terms of Article 13 of…

DCIT, Circle-4(2), New Delhi vs. Bt Global Communications India Pvt. Ltd., New Delhi

In the result, the appeal of the assessee in ITA No

ITA 9437/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Mar 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 250(6)Section 40

…that the amendments made in domestic law are not effective retrospectively. The definition of the term ‘Royalty under the DTAA which has now been affirmed by the Hon'ble Supreme Court in the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021] 432 ITR 471 wherein it has been held by the Hon'ble Supreme Court that the amendments in the domestic law cannot be read into treaties, unless DTAAs are amended by way of bilateral negotiations. 19. Next proposition made by the ld. DR is that the case in hand is a case of equipment royalty. 20. For this, we would like to refer to the terms of Article 13 of…

M/S Playsimple Games Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle - 5(1)(2), Bangalore

In the result, the appeal is allowed for statistical purposes

ITA 1125/BANG/2019[2016/17]Status: DisposedITAT Bangalore09 Mar 2022

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Shri Deepak Kumar Jain, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 195Section 234BSection 234DSection 40Section 9(1)(vi)

…y the service provider. The assessee is directed to cooperate in the proceedings before the AO by providing all relevant information. 13. As we have placed reliance on the Supreme Court judgment in the case of Engineering Analysis Centre of Excellence P Ltd (432 ITR 471) (SC), we have not considered the order of the coordinate Bench of the Tribunal in the case of Urban Ladder Home Décor Solutions Pvt. Ltd. v. ACIT in IT(IT)A No.615 to 620/Bang/2019 dated 17.8.2021. 14. In the result, the appeal is allowed for statistical purposes. Pronounced in the open court on this 9th day of March, 2022. ( BEENA PILLAI ) ACC…

Ovid Technologies Inc., Gurgaon vs. DCIT(International Taxation), Circle-2(2)(2), New Delhi

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

ITA 5171/DEL/2018[2013-14]Status: DisposedITAT Delhi08 Mar 2022AY 2013-14

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Bhagwati Charan, Sr. DR
Section 92

…nd Limited wherein the AAR has followed the decision of the Hon'ble Karnataka High Court in the case of Synopsis International Ltd. 2112 Taxmann.com 454. 14. The Hon'ble Supreme Court in the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021] 432 ITR 471 has considered the decision of the Hon'ble High Court of Karnataka [supra] at para 103 of its order and at Para 105 has observed as under: “105. The reasoning of the High Court of Karnataka in Synopsis International Old Ltd. (supra) does not commend itself to us. First and foremost, as held in Swastik Tobacco Factory (supra), the expression "in…

42 Hertz Software India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 29/BANG/2021[2017-18]Status: DisposedITAT Bangalore07 Mar 2022AY 2017-18

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18 M/S. 42 Hertz Software India Pvt. Ltd., The Assistant 2231, One Bangalore Commissioner Of West, Income Tax, Dr. Rajkumar Road, Circle – 3 (1)(1), Bangalore North, Vs. Bangalore. Bangalore – 560 010. Pan: Aaacz7113J Appellant Respondent Assessee By : Shri Pvss Prasad, Ca : Shri Priyadarshini Mishra, Revenue By Addl. Cit (Dr) Date Of Hearing : 03-03-2022 Date Of Pronouncement : 07-03-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 18/03/2020 Passed By The Ld.Cit(A)-3, Bangalore, For Assessment Year 2017-18 On Following Grounds Of Appeal: Tax Effect Relating To Each Ground Of Grounds Of Appeal Appeal (See Note Below) The Appellate Order Of Ld Commissioner Of Income Tax Appeals Is 1. 43,46,900/- Bad & Erroneous Both On Facts & In Law On The Facts & In The Circumstances 2. 43,46,900/- Of The Case & In The Law, The Ld

For Appellant: Shri PVSS Prasad, CA
Section 139(1)Section 139(5)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. 42 Hertz Software India Pvt. Ltd., The Assistant 2231, One Bangalore Commissioner of West, Income Tax, Dr. Rajkumar Road, Circle – 3 (1)(1), Bangalore North, Vs. Bangalore. Bangalore – 560 010. PAN: AAACZ7113J APPELLANT RESPONDENT Assessee by : Shri PVSS Prasad, CA : Shri Priyadarshini Mishra, Revenue by Addl. CIT (DR) Date of Hearing : 03-03-2022 Date of Pronouncement : 07-03-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is…

Bentley Nevada Llc, Gurgaon vs. DCIT, Circle- 1(1)(2), International Taxation, New Delhi

In the result, all the three appeals of the assessee in ITA Nos

ITA 484/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Mar 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 9(1)(i)Section 9(1)(vi)

…y income, even if it is called as ‘sale’ can be treated as royalty under the provisions of the Act. 23. This quarrel is now well settled by the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021] 432 ITR 471. The conclusion drawn by the Hon'ble Supreme Court in respect of such quarrel read as under: “Given the definition of royalties contained in article 12 of the DTAAs 168 mentioned in paragraph 41 of this judgment, it is clear that there is no obligation on the persons mentioned in section 195 of the Income-tax Act to deduct tax at source, as the…

Bentley Nevada Inc., Gurgaon vs. ACIT (International Taxation), New Delhi

In the result, all the three appeals of the assessee in ITA Nos

ITA 732/DEL/2017[2012-13]Status: DisposedITAT Delhi07 Mar 2022AY 2012-13

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 9(1)(i)Section 9(1)(vi)

…y income, even if it is called as ‘sale’ can be treated as royalty under the provisions of the Act. 23. This quarrel is now well settled by the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021] 432 ITR 471. The conclusion drawn by the Hon'ble Supreme Court in respect of such quarrel read as under: “Given the definition of royalties contained in article 12 of the DTAAs 168 mentioned in paragraph 41 of this judgment, it is clear that there is no obligation on the persons mentioned in section 195 of the Income-tax Act to deduct tax at source, as the…

Bentley Nevada Inc., Gurgaon vs. DCIT, Circle- 1(1)(2), International Taxation, New Delhi

In the result, all the three appeals of the assessee in ITA Nos

ITA 6304/DEL/2017[2014-15]Status: DisposedITAT Delhi07 Mar 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 9(1)(i)Section 9(1)(vi)

…y income, even if it is called as ‘sale’ can be treated as royalty under the provisions of the Act. 23. This quarrel is now well settled by the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021] 432 ITR 471. The conclusion drawn by the Hon'ble Supreme Court in respect of such quarrel read as under: “Given the definition of royalties contained in article 12 of the DTAAs 168 mentioned in paragraph 41 of this judgment, it is clear that there is no obligation on the persons mentioned in section 195 of the Income-tax Act to deduct tax at source, as the…

M/S. Serviont Global Solutions Ltd., Chennai vs. ACIT, CC-6(1), Chennai

In the result, the appeal of the Assessee is allowed

ITA 756/CHNY/2020[2010-11]Status: DisposedITAT Chennai04 Mar 2022AY 2010-11

Bench: Shri Mahavir Singh & Shri Girish Agrawalआयकर अपील सं./Ita No.: 756/Chny/2020 िनधा"रण वष" /Assessment Year: 2010 - 2011

For Appellant: Mr. S.P. Chidambaram, AdvocateFor Respondent: Mr. G. Johnson, Addl. CIT
Section 115JSection 143(3)Section 195Section 40Section 9(1)(vi)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी िगरीश अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 756/CHNY/2020 िनधा"रण वष" /Assessment Year: 2010 - 2011 M/s. Serviont Global Solutions The Assistant Commissioner of Limited, Income Tax, No.4/600 & 4/197, Corporate Circle – 6(1), 7th Street, Dr. VSI Estate, Chennai – 600 034. Phase-II, Thiruvanmiyur, Vs. Tamil Nadu Chennai – 600 041. PAN : AAACI 0947 F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

M/S. Mentor Graphics (Sales & Services) Pvt. Ltd., Noida vs. DDIT, New Delhi

Appeal of the Assessee stands allowed

ITA 2683/DEL/2014[2012-13]Status: DisposedITAT Delhi25 Feb 2022AY 2012-13

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Ld. AdvFor Respondent: Smt Naina Soin Kapil, Ld. CIT DR
Section 154Section 195Section 201Section 201(1)Section 9(1)(vi)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through video Conferencing) ITA Nos. 2674 to 2683/Del/2014 (Assessment Years: 2005-06, 2008-09 to 2011-12) M/s. Mentor Graphics (Sales & Vs. DDIT, Services Pvt. Ltd, Circle-1(1), B-92, 9th Floor, Himalaya International Taxation, House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R…

M/S. Mentor Graphics (Sales & Services) Pvt. Ltd., Noida vs. DDIT, New Delhi

Appeal of the Assessee stands allowed

ITA 2682/DEL/2014[2011-12]Status: DisposedITAT Delhi25 Feb 2022AY 2011-12

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Ld. AdvFor Respondent: Smt Naina Soin Kapil, Ld. CIT DR
Section 154Section 195Section 201Section 201(1)Section 9(1)(vi)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through video Conferencing) ITA Nos. 2674 to 2683/Del/2014 (Assessment Years: 2005-06, 2008-09 to 2011-12) M/s. Mentor Graphics (Sales & Vs. DDIT, Services Pvt. Ltd, Circle-1(1), B-92, 9th Floor, Himalaya International Taxation, House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R…

M/S. Mentor Graphics (Sales & Services) Pvt. Ltd., Noida vs. DDIT, New Delhi

Appeal of the Assessee stands allowed

ITA 2681/DEL/2014[2010-11]Status: DisposedITAT Delhi25 Feb 2022AY 2010-11

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Ld. AdvFor Respondent: Smt Naina Soin Kapil, Ld. CIT DR
Section 154Section 195Section 201Section 201(1)Section 9(1)(vi)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through video Conferencing) ITA Nos. 2674 to 2683/Del/2014 (Assessment Years: 2005-06, 2008-09 to 2011-12) M/s. Mentor Graphics (Sales & Vs. DDIT, Services Pvt. Ltd, Circle-1(1), B-92, 9th Floor, Himalaya International Taxation, House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R…

M/S. Mentor Graphics (Sales & Services) Pvt. Ltd., Noida vs. DDIT, New Delhi

Appeal of the Assessee stands allowed

ITA 2680/DEL/2014[2009-10]Status: DisposedITAT Delhi25 Feb 2022AY 2009-10

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Ld. AdvFor Respondent: Smt Naina Soin Kapil, Ld. CIT DR
Section 154Section 195Section 201Section 201(1)Section 9(1)(vi)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through video Conferencing) ITA Nos. 2674 to 2683/Del/2014 (Assessment Years: 2005-06, 2008-09 to 2011-12) M/s. Mentor Graphics (Sales & Vs. DDIT, Services Pvt. Ltd, Circle-1(1), B-92, 9th Floor, Himalaya International Taxation, House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R…

M/S. Mentor Graphics (Sales & Services) Pvt. Ltd., Noida vs. DDIT, New Delhi

Appeal of the Assessee stands allowed

ITA 2679/DEL/2014[2006-07]Status: DisposedITAT Delhi25 Feb 2022AY 2006-07

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Ld. AdvFor Respondent: Smt Naina Soin Kapil, Ld. CIT DR
Section 154Section 195Section 201Section 201(1)Section 9(1)(vi)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through video Conferencing) ITA Nos. 2674 to 2683/Del/2014 (Assessment Years: 2005-06, 2008-09 to 2011-12) M/s. Mentor Graphics (Sales & Vs. DDIT, Services Pvt. Ltd, Circle-1(1), B-92, 9th Floor, Himalaya International Taxation, House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R…

M/S. Mentor Graphics (Sales & Services) Pvt. Ltd., Noida vs. DDIT, New Delhi

Appeal of the Assessee stands allowed

ITA 2678/DEL/2014[2012-13]Status: DisposedITAT Delhi25 Feb 2022AY 2012-13

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Ld. AdvFor Respondent: Smt Naina Soin Kapil, Ld. CIT DR
Section 154Section 195Section 201Section 201(1)Section 9(1)(vi)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through video Conferencing) ITA Nos. 2674 to 2683/Del/2014 (Assessment Years: 2005-06, 2008-09 to 2011-12) M/s. Mentor Graphics (Sales & Vs. DDIT, Services Pvt. Ltd, Circle-1(1), B-92, 9th Floor, Himalaya International Taxation, House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R…

M/S. Mentor Graphics (Sales & Services) Pvt. Ltd., Noida vs. DDIT, New Delhi

Appeal of the Assessee stands allowed

ITA 2677/DEL/2014[2011-12]Status: DisposedITAT Delhi25 Feb 2022AY 2011-12

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Ld. AdvFor Respondent: Smt Naina Soin Kapil, Ld. CIT DR
Section 154Section 195Section 201Section 201(1)Section 9(1)(vi)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through video Conferencing) ITA Nos. 2674 to 2683/Del/2014 (Assessment Years: 2005-06, 2008-09 to 2011-12) M/s. Mentor Graphics (Sales & Vs. DDIT, Services Pvt. Ltd, Circle-1(1), B-92, 9th Floor, Himalaya International Taxation, House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R…