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

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

Appeal of the Assessee stands allowed

ITA 2676/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 2675/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 2674/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…

Autoliv Asp Inc., Usa vs. DCIT(International Taxation), Circle-1(1)(1), New Delhi

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

ITA 8126/DEL/2018[2015-16]Status: DisposedITAT Delhi21 Feb 2022AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri N.C. Swain, CIT- DR
Section 143(3)

…t in the statute in 2012. But the facts of the case in hand are squarely covered in favour of the assessee and against the Revenue by the Hon'ble Supreme Court in a land mark judgment in the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021] 432 ITR 471 wherein the Hon'ble Supreme Court has upheld the following with regard to Royalty: “i) Section 14 of the Copyright Act provides that ‘Copyright’ is an exclusive right to do or authorize the doing of certain acts ‘in respect of a work’. It indicates that the right to reproduce a computer programme and exploit the reproduction by way of sale, lice…

Attachmate Corporation, Bangalore vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

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

ITA 6064/DEL/2017[2014-15]Status: DisposedITAT Delhi17 Feb 2022AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri N.C. Swain, CIT- DR
Section 144C(13)Section 9(1)(vi)

…atrix, in our consider opinion, the quarrel is squarely covered in favour of the assessee and against the Revenue by the decision of the Hon'ble Supreme Court in a land mark judgment in the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021] 432 ITR 471 has laid down the following: “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 distribution agreements/EULAs in the facts of these cases do not…

DCIT (International Taxation), New Delhi vs. M/S Xiocom (Nw) Ltd., New Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 2560/DEL/2016[2010-11]Status: DisposedITAT Delhi17 Feb 2022AY 2010-11

Bench: Sh. N. K. Billaiya & Ms. Astha Chandra(Through Video Conferencing) Assessment Year: 2010-11 Dcit M/S. Xiocom (Nw) Ltd. Circle – 3 (1) (1) Vs C/O M/S. Srivastava& Jain 1114, 11Th Floor, International Taxation New Delhi Indraprakash Building, 21 Barakhamba Road, New Delhi-110001 Pan No.Aaacx1006C (Appellant) (Respondent)

Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year: 2010-11 DCIT M/s. Xiocom (NW) Ltd. Circle – 3 (1) (1) Vs C/o M/s. Srivastava& Jain 1114, 11th Floor, International Taxation New Delhi Indraprakash Building, 21 Barakhamba Road, New Delhi-110001 PAN No.AAACX1006C (APPELLANT) (RESPONDENT) Appellant by Sh. N. C. Swain, CIT DR Respondent by None Date of hearing: 17/02/2022 Date of Pronouncement: 17/02/2022 ORDER PER N. K. BILLAIYA, AM: This appeal filed by the Revenue i…

Kennametal Inc, Bangalore vs. Assistant 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 35/BANG/2021[2017-18]Status: DisposedITAT Bangalore16 Feb 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A No.35/Bang/2021 Assessment Year :2017-18 M/S. Kennametal Inc., Vs. Acit (International Taxation), C/O. Kennametal India, Circle – 1(2), 8/9Th Mile, Tumkur Road, Bengaluru. Bengaluru – 560 073. Pan: Aacck 6397 B Assessee Respondent Assessee By : Shri. K. R. Vasudevan, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 14.02.2022 Date Of Pronouncement : 16.02.2022 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…ow stand overruled by the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. (2021) 125 Toxmann.com 42 (SC). The Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Dd. (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 copyright in a work is different from owning the physical material in which the copyrighted work may be embodied. Computer p…

Bea Systems Ind., (Since Merged With Orcale Systems Corporation), Bangalore vs. Addl. DIT, Bangalore

ITA 1683/BANG/2012[2009-10]Status: DisposedITAT Delhi16 Feb 2022AY 2009-10

Bench: Sh. N. K. Billaiya & Ms. Astha Chandra(Through Video Conferencing) Assessment Year: 2009-10 Bea Systems Inc. ( Since Adit (International Merged With Oracle Vs Taxation) Systems Corporation), 7Th Range-I, Banglore Floor, Commerce @ Mantri Bannerghatta Road, South Taluk, Bangalore-76 (Appellant) (Respondent)

Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year: 2009-10 BEA Systems Inc. ( Since ADIT (International merged with Oracle Vs Taxation) Systems Corporation), 7th Range-I, Banglore Floor, Commerce @ Mantri Bannerghatta Road, South Taluk, Bangalore-76 (APPELLANT) (RESPONDENT) Appellant by Sh. Tarandeep Singh, Advocate Sh. Pulkit Verma, Advocate Respondent by Sh. N. C. Swain, CIT DR Date of hearing: 16/02/2022 Date of Pronouncement: 16/02/2022 ORDER PER N. K. BILLAIYA,…

Ibm India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, appeal by the assessee stands allowed as indicated hereinabove

ITA 289/BANG/2021[2015-16]Status: DisposedITAT Bangalore14 Feb 2022AY 2015-16

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(Tp)A No. 289/Bang/2021 Assessment Year : 2015-16 M/S. Ibm India Pvt. Ltd., The Deputy No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent Assessee By : Shri Ajay Roti, Ca Revenue By : Shri Pradeep Kumar, Cit Dr Date Of Hearing : 12-01-2022 Date Of Pronouncement : 14-02-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Final Assessment Order Dated 30.04.2021 U/S. 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Act Passed By The National Faceless Assessment Centre, Delhi Relating To Assessment Year 2015-16 On Following Grounds Of Appeal: “The Grounds Stated Hereunder Are Independent Of & Without Prejudice To One Another. The Appellant Submits As Under: 1. Assessment Order Bad In Law 1.1. At The Outset, M/S Ibm India Private Limited (Hereinafter Referred To As 'The Appellant' Or 'The Company') Prays That The Order Dated April 30. 2021

For Appellant: Shri Ajay Roti, CAFor Respondent: Shri Pradeep Kumar, CIT DR
Section 10ASection 143(3)Section 144BSection 144C(13)

…the issue back to DRP. The DRP is also directed to verify the details filed by applying the principles laid down by Hon’ble Supreme Court in Page 14 of 26 IT(TP)A No. 289/Bang/2021 case of Engineering Analysis Centre of Excellence (P.) Ltd. reported in (2021) 432 ITR 471. Accordingly this ground raised by assessee stands allowed for statistical purposes. 7. Ground Nos. 5 & 6 is in respect of disallowance under section 37(1) in respect of amounts that was suo moto disallowed by assessee u/s. 40(a). We have perused the submissions advanced by both sides in the light of records placed before us. This issue has been…

M/S. Ibm India Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range - 4, Bangalore

In the result, appeal by the assessee for A

ITA 1016/BANG/2019[2014-15]Status: DisposedITAT Bangalore14 Feb 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 625/Bang/2017 Assessment Year : 2012-13 M/S. Ibm India Pvt. Ltd., The Assistant No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent & It(Tp)A No. 1016/Bang/2019 Assessment Year : 2014-15 M/S. Ibm India Pvt. Ltd., The Joint No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Special Range-4, Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent Assessee By : Shri Ajay Roti, Ca : Shri K.V. Arvind, Standing Revenue By Counsel Date Of Hearing : 03-02-2022 Date Of Pronouncement : 14-02-2022

For Appellant: Shri Ajay Roti, CA
Section 10ASection 143(3)Section 144C(13)

…ectfully following the above, we remand the issue back to DRP. The DRP is also directed to verify the details filed by applying the principles laid down by Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence (P.) Ltd. reported in (2021) 432 ITR 471. 8. Ground No. 6 in A.Y. 2012-13 –Ld.AR submitted that this Tribunal in the order for Assessment Year 2013-14 has examined identical issues on similar facts remanded to the Ld.AO to verify the details furnished by the assessee and consider the claim giving cognizance to Hon’ble Supreme Court decision in the case of ICDS Ltd. vs. CIT reported in (…

M/S Nds Limited, Bangalore vs. Deputy Commissioner of Income Tax International Taxation Circle-1(2), Bangalore

In the result, assessee’s appeal is partly allowed

ITA 3350/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Feb 2022AY 2014-15

Bench: Shri George George K & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)
Section 133(6)Section 143(2)Section 143(3)Section 234ASection 234B

…analyzing the terms of the agreement concluded that the terms of agreement in assessee’s case are similar to those considered by the Hon’ble Supreme Court in the case of case Engineering Analysis Centre of Excellence (P) Ltd. (2021) 125 Taxmann.com 42 (SC) / 432 ITR 471 (SC). Considering the fact that the Hon’ble Supreme Court in Engineering Analysis Centre of Excellence (P) Ltd (Supra) allowed the appeal in favour of the assessee taking into account those terms of the agreement, the decision of the Apex Court is directly applicable to the current appeal also. 9. With regard to issue (i) where the receipts towa…

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

In the result, appeal by the assessee for A

ITA 625/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Feb 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 625/Bang/2017 Assessment Year : 2012-13 M/S. Ibm India Pvt. Ltd., The Assistant No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent & It(Tp)A No. 1016/Bang/2019 Assessment Year : 2014-15 M/S. Ibm India Pvt. Ltd., The Joint No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Special Range-4, Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent Assessee By : Shri Ajay Roti, Ca : Shri K.V. Arvind, Standing Revenue By Counsel Date Of Hearing : 03-02-2022 Date Of Pronouncement : 14-02-2022

For Appellant: Shri Ajay Roti, CA
Section 10ASection 143(3)Section 144C(13)

…ectfully following the above, we remand the issue back to DRP. The DRP is also directed to verify the details filed by applying the principles laid down by Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence (P.) Ltd. reported in (2021) 432 ITR 471. 8. Ground No. 6 in A.Y. 2012-13 –Ld.AR submitted that this Tribunal in the order for Assessment Year 2013-14 has examined identical issues on similar facts remanded to the Ld.AO to verify the details furnished by the assessee and consider the claim giving cognizance to Hon’ble Supreme Court decision in the case of ICDS Ltd. vs. CIT reported in (…

DCIT, Circle-1(1)(1), Int. Taxn., New Delhi vs. Alcatel Lucent International, France

In the result, both the appeals are dismissed

ITA 715/DEL/2020[2015-16]Status: DisposedITAT Delhi09 Feb 2022AY 2015-16

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 9(1)(vi)Section 9(1)(vii)

…during the course of assessment proceedings for AY 2018-19, it was submitted by the assessee vide letter dated 10.03.2021 that owing to the decision of Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT & Anr. (2021) 125 Taxmann.com 42 (SC), also covering the cases of group companies of the assessee, the issue stands squarely covered in favour of the assessee. Consequently, no adverse inference is drawn for AY 2018-19 in case of the assessee on this issue.” 9. Similar is the finding of the Assessing Officer while deciding the issue in assessment year 2019-20. There bein…

DCIT Circle-1(1)(1), International Taxation, New Delhi vs. Alcatel Lucent International, France

In the result, both the appeals are dismissed

ITA 713/DEL/2020[2016-17]Status: DisposedITAT Delhi09 Feb 2022AY 2016-17

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 9(1)(vi)Section 9(1)(vii)

…during the course of assessment proceedings for AY 2018-19, it was submitted by the assessee vide letter dated 10.03.2021 that owing to the decision of Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT & Anr. (2021) 125 Taxmann.com 42 (SC), also covering the cases of group companies of the assessee, the issue stands squarely covered in favour of the assessee. Consequently, no adverse inference is drawn for AY 2018-19 in case of the assessee on this issue.” 9. Similar is the finding of the Assessing Officer while deciding the issue in assessment year 2019-20. There bein…

DCIT, Circle- 3(1)(2), Intl. Taxation, New Delhi vs. Siemens Product Lifecycle Management Software Inc., Gurgaon

In the result, the appeal of the Revenue is dismissed

ITA 3413/DEL/2018[2013-14]Status: DisposedITAT Delhi08 Feb 2022AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri C.N. Prasadasstt. Year: 2013-14

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Munesh Kumar, CIT DR
Section 143(3)Section 144C(3)(b)Section 9

…regard to Ground no.1, the Ld. AR submitted that the issue is squarely covered by the favourable judgement of the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence P. Ltd. Vs. CIT and another, dated 2 March 2021 reported in [2021] 432 ITR 471 (SC). The Ld. DR did not advance any argument against the submissions of the Ld. AR but strongly relied on the order of the AO. 7. Now coming to the facts of the case, during the subject AY the assessee entered into agreements with various customers for licence and /or outright sale of software and rendition of related services. These agreements…

Nagravision Sa, Gurgaon vs. DCIT Circle-2(2)(2) Internatioanl Taxation, New Delhi

In the result the Appeal filed by the Appellant is partly allowed for statistical purposes

ITA 140/DEL/2021[2017-18]Status: DisposedITAT Delhi31 Jan 2022AY 2017-18

Bench: Sh. R.K. Panda & Sh. N. K. Choudhry(Through Video Conferencing) Assessment Year: 2017-18 M/S. Nagravision S.A. Vs Dcit C/O. Ernst & Young Llp, Circle-2(2)(2), Golf View Corporate International Taxation, Tower,Tower B, Sector 42, New Delhi Golf Course Road, Gurugram Pan : Aadcn6048B (Appellant) (Respondent) Appellant By Smt. Ananya Kapoor, Adv. Respondent By Ms. Naina Soin Kapil, Cit Date Of Hearing: 06/01/2022 Date Of Pronouncement: 31/01/2022 Order Per N. K. Choudhry, Jm:

Section 143(3)Section 144CSection 154Section 270Section 270ASection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year: 2017-18 M/s. Nagravision S.A. Vs DCIT C/o. Ernst & Young LLP, Circle-2(2)(2), Golf View Corporate International Taxation, Tower,Tower B, Sector 42, New Delhi Golf Course Road, Gurugram PAN : AADCN6048B (APPELLANT) (RESPONDENT) Appellant by Smt. Ananya Kapoor, Adv. Respondent by Ms. Naina Soin Kapil, CIT Date of hearing: 06/01/2022 Date of Pronouncement: 31/01/2022 ORDER PER N. K. CHOUDHRY, JM: The instant appeal has been…

M/S.Nds Limited, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 364/BANG/2017[2007-2008]Status: DisposedITAT Bangalore28 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 364/Bang/2017 Assessment Year : 2007-08 M/S. Synamedia Ltd. [Formerly Known As ‘Nds Limited’], The Assistant C/O. M/S. Synamedia India Pvt. Commissioner Of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. Pan: Aabcn2524L Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue By Counsel For Dept. Date Of Hearing : 16-12-2021 Date Of Pronouncement : 28-12-2021

For Appellant: Shri
Section 143(3)Section 147Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 364/Bang/2017 Assessment Year : 2007-08 M/s. Synamedia Ltd. [formerly known as ‘NDS Limited’], The Assistant C/o. M/s. Synamedia India Pvt. Commissioner of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. PAN: AABCN2524L APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue by Counsel f…

DCIT, Circle - 2 (1), Interntional Taxation, Chennai vs. M/S. Petrofac Engineering Services India Pvt. Ltd, Chennai

In the result, appeals filed by the revenue for both

ITA 657/CHNY/2020[2012-13]Status: DisposedITAT Chennai22 Dec 2021AY 2012-13

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021
Section 195Section 201(1)Section 9

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/s. Petrofac Engineering The Deputy Commissioner of Income Tax, Services Pvt.Ltd. 7th floor, Block 9A Circle-2(1), International Taxation, Chennai. DLF Infocity SEZ 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. PAN: AAECP 1211H (अपीलाथ"/Appellant) (""यथ"/Res…

DCIT, Circle - 2 (1), International Taxation, Chennai vs. M/S. Petrofac Engineering Services India Pvt. Ltd., Chennai

In the result, appeals filed by the revenue for both

ITA 656/CHNY/2020[2011-12]Status: DisposedITAT Chennai22 Dec 2021AY 2011-12

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021
Section 195Section 201(1)Section 9

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/s. Petrofac Engineering The Deputy Commissioner of Income Tax, Services Pvt.Ltd. 7th floor, Block 9A Circle-2(1), International Taxation, Chennai. DLF Infocity SEZ 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. PAN: AAECP 1211H (अपीलाथ"/Appellant) (""यथ"/Res…

Principal Commissioner of Income Tax-3, Kolkata vs. M/S. Eih Ltd

In the result, the appeal filed by the revenue is

ITAT/34/2020HC Calcutta16 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 14ASection 194HSection 195Section 260ASection 40Section 9(1)

…th this finding the said question was rejected. While on this issue, it would be beneficial to take note of the decision of the Hon’ble Supreme Court in Engineering Analysis Centre of Excellence P. Ltd. vs. Commissioner of Income Tax & Anr. reported in [2021] 432 ITR 471 (SC). The question before the Hon’ble Supreme Court was whether persons liable to deduct TDS under Section 195 of the Act can be held liable to deduct such sums, at a time when Explanation 4 was factually not on the statute book, all deductions liable to be made and the assessment years in question (in the said case) being prior to 2012. The Ho…