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

Kennametal Inc., Bangalore vs. Joint Commissioner of Income Tax (OSD) (Int. Taxn), Circle-1(2), Bengaluru

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

ITA 806/BANG/2019[2013-14]Status: DisposedITAT Bangalore09 Dec 2021AY 2013-14

Bench: Shri N.V. Vasudevan, Vice- & Shri Chandra Poojari

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)

…uch, the payments will not come within the purview of "Fees for Included Services" under India-USA DTAA.” The Ld.AR relied on the judgement of Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt.Ltd. Vs. CIT & Anr., reported in 432 ITR 471 (SC.) 6. Now the Ld.DR relied on the order of the lower authorities. He also submitted that the department have no occasion to examine the issue in the light of the judgment of Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT & Anr. (2021) 125 taxmann.com 42 and the issue may be remitted to the fil…

M/S. Kennametal Inc., Bangalore vs. Income Tax Officer, (Intl. Taxn), Ward - 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 is treated as partly allowed for statistical purposes

ITA 805/BANG/2019[2012-13]Status: DisposedITAT Bangalore09 Dec 2021AY 2012-13

Bench: Shri N.V. Vasudevan, Vice- & Shri Chandra Poojari

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)

…uch, the payments will not come within the purview of "Fees for Included Services" under India-USA DTAA.” The Ld.AR relied on the judgement of Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt.Ltd. Vs. CIT & Anr., reported in 432 ITR 471 (SC.) 6. Now the Ld.DR relied on the order of the lower authorities. He also submitted that the department have no occasion to examine the issue in the light of the judgment of Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT & Anr. (2021) 125 taxmann.com 42 and the issue may be remitted to the fil…

M/S Kennametal Inc, Bangalore vs. Income Tax Officer (International Taxation) Ward-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 is treated as partly allowed for statistical purposes

ITA 804/BANG/2019[2011-12]Status: DisposedITAT Bangalore09 Dec 2021AY 2011-12

Bench: Shri N.V. Vasudevan, Vice- & Shri Chandra Poojari

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)

…uch, the payments will not come within the purview of "Fees for Included Services" under India-USA DTAA.” The Ld.AR relied on the judgement of Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt.Ltd. Vs. CIT & Anr., reported in 432 ITR 471 (SC.) 6. Now the Ld.DR relied on the order of the lower authorities. He also submitted that the department have no occasion to examine the issue in the light of the judgment of Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT & Anr. (2021) 125 taxmann.com 42 and the issue may be remitted to the fil…

M/S Kennametal Inc, Bangalore vs. Income Tax Officer (International Taxation) Ward-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 is treated as partly allowed for statistical purposes

ITA 803/BANG/2019[2010-11]Status: DisposedITAT Bangalore09 Dec 2021AY 2010-11

Bench: Shri N.V. Vasudevan, Vice- & Shri Chandra Poojari

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)

…uch, the payments will not come within the purview of "Fees for Included Services" under India-USA DTAA.” The Ld.AR relied on the judgement of Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt.Ltd. Vs. CIT & Anr., reported in 432 ITR 471 (SC.) 6. Now the Ld.DR relied on the order of the lower authorities. He also submitted that the department have no occasion to examine the issue in the light of the judgment of Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT & Anr. (2021) 125 taxmann.com 42 and the issue may be remitted to the fil…

M/S Kennametal Inc, Bangalore vs. Deputy Director of Income Tax ( International Taxation) Circle-1(1), Bangalore

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

ITA 802/BANG/2019[2009-10]Status: DisposedITAT Bangalore09 Dec 2021AY 2009-10

Bench: Shri N.V. Vasudevan, Vice- & Shri Chandra Poojari

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)

…uch, the payments will not come within the purview of "Fees for Included Services" under India-USA DTAA.” The Ld.AR relied on the judgement of Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt.Ltd. Vs. CIT & Anr., reported in 432 ITR 471 (SC.) 6. Now the Ld.DR relied on the order of the lower authorities. He also submitted that the department have no occasion to examine the issue in the light of the judgment of Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT & Anr. (2021) 125 taxmann.com 42 and the issue may be remitted to the fil…

Commissioner of Income Tax 14 Kolkata vs. Ramesh Chand Gupta

In the result, the appeal filed by the revenue is

ITA/34/2020HC Calcutta07 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…

J and P Coats Limited, Bangaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(2), Bangalore

In the result, the appeals are allowed

ITA 1367/BANG/2019[2015-16]Status: DisposedITAT Bangalore29 Nov 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J and P Coats Limited, Bengaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(2), Bangalore

In the result, the appeals are allowed

ITA 1366/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J and P Coats Limited, Bengaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(1), Bangalore

In the result, the appeals are allowed

ITA 1365/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J & P Coats Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeals are allowed

ITA 2135/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J & P Coats Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals are allowed

ITA 382/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J & P Coats Limited, U.K vs. DCIT, Bangalore

In the result, the appeals are allowed

ITA 1493/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

Brinda Ramakrishna, Bangalore vs. Income Tax Officer, Ward-5(3)(1), Bangalore

In the result, the appeal is allowed

ITA 454/BANG/2021[2018-19]Status: DisposedITAT Bangalore17 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevan, Vice-

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Counsel
Section 139Section 139(1)Section 139(5)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “SMC-B” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT ITA. No. 454/Bang/2021 Assessment Year: 2018-19 Ms. Brinda RamaKrishna, 106, Eshwari Emerald, The Income Tax Officer, 6th E Main, Gauravnagar, Ward 5(3)(1), JP Nagar 7th Phase, Bangalore. Bangalore. vs. PAN: AFNPR6614P (Appellant) (Respondent) Assessee by : Shri Narendra Kumar Jain, Advocate Shri Ganesh R Ghale, Standing Revenue by : Counsel Date of Hearing : 10.11.2021 Date of Pronouncement : 17.11.2021 ORDER PER N.V. VASUDEVAN, VICE-PRESIDENT This is an appeal by the assessee against th…

M/S. Trianz Holdings Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 7(1)(1), Bangalore

In the result, ground 34 is allowed

ITA 2639/BANG/2019[2015-16]Status: DisposedITAT Bangalore16 Nov 2021AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm It(Tp)A No.2639/Bang/2019 : Asst.Year 2015-2016 M/S.Trianz Holdings Pvt. Ltd. The Assistant Commissioner #165/2, 6Th Floor, Kalyani Of Income-Tax, Circle 7(1)(1) V. Bangalore. Magnum, Doraisanipalya, Iim Post Bennerghatta Road Bangalore – 560 076. Pan : Aafca8051P. (Appellant) (Respondent) Appellant By : Sri.K.R.Vasudevan, Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 16.11.2021 Date Of Hearing : 15.11.2021 O R D E R Per George George K, Jm This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.10.2019. The Relevant Assessment Year Is 2015-2016. 2. The Assesee Has Raised 36 Grounds In Its Memorandum Of Appeal. However, Learned Ar Had Argued Only Following Six Issues:-

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 10ASection 14A

…mitted that the payments made for purchase of software whether it is “royalty” or not is covered in favour of the assessee by the judgment of the Hon’ble Apex Court in the case of Engineering Analysis Centre of Excellence Private Limited v. CIT & Anr. [(2021) 432 ITR 471 (SC)] 7.3 The learned Departmental Representative was duly heard. 7.4 We have heard rival submissions and perused the material on record. In view of the latest judgment of the Hon’ble Apex Court in the case of Engineering Analysis Centre of Excellence Private Limited v.CIT & Anr. (supra), we restore the issue to the files of the A.O. The A.O. i…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 505/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…s under Article 12 of the India – UK DTAA as held by the SC (UK DTAA has also been examined by the SC para 40. 25. As already observed in the earlier paragraph, 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 IT(IT)A Nos.363, 504,505/Bang/2017 No.255/Bang/20214 Page 29 of 47 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 physic…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 504/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…s under Article 12 of the India – UK DTAA as held by the SC (UK DTAA has also been examined by the SC para 40. 25. As already observed in the earlier paragraph, 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 IT(IT)A Nos.363, 504,505/Bang/2017 No.255/Bang/20214 Page 29 of 47 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 physic…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 363/BANG/2017[2006-07]Status: DisposedITAT Bangalore12 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…s under Article 12 of the India – UK DTAA as held by the SC (UK DTAA has also been examined by the SC para 40. 25. As already observed in the earlier paragraph, 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 IT(IT)A Nos.363, 504,505/Bang/2017 No.255/Bang/20214 Page 29 of 47 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 physic…

JCIT, Bangalore vs. M/S Biocon Ltd., Bangalore

In the result appeal filed by assessee for assessment year

ITA 558/BANG/2016[2011-12]Status: DisposedITAT Bangalore12 Nov 2021AY 2011-12

Bench: Shri B.R. Baskaran & Smt Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 143(3)Section 144CSection 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Biocon The Deputy Ltd., Commissioner IT(TP)A No. of Income Tax, 2009-10 20th KM, Hosur 230/Bang/2014 Road, LTU, Electronic City, Bangalore. Bangalore – The Joint IT(TP)A No. 560100. Commissioner 2011-12 557/Bang/2016 PAN: of Income Tax, AAACB7461R LTU, Bangalore. M/s. Biocon Ltd., 20th KM, Hosur The Joint Road, IT(TP)A No. Commissioner Electronic City, 2011-12 558/Bang/2016 of Income Tax, Bangalore – LT…

Biocon Limited, Bangalore vs. JCIT, Bangalore

In the result appeal filed by assessee for assessment year

ITA 557/BANG/2016[2011-12]Status: DisposedITAT Bangalore12 Nov 2021AY 2011-12

Bench: Shri B.R. Baskaran & Smt Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 143(3)Section 144CSection 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Biocon The Deputy Ltd., Commissioner IT(TP)A No. of Income Tax, 2009-10 20th KM, Hosur 230/Bang/2014 Road, LTU, Electronic City, Bangalore. Bangalore – The Joint IT(TP)A No. 560100. Commissioner 2011-12 557/Bang/2016 PAN: of Income Tax, AAACB7461R LTU, Bangalore. M/s. Biocon Ltd., 20th KM, Hosur The Joint Road, IT(TP)A No. Commissioner Electronic City, 2011-12 558/Bang/2016 of Income Tax, Bangalore – LT…

M/S. Bain & Company India Pvt. Ltd., Gurgaon vs. ITO (TDS) (International Taxation), New Delhi

ITA 2845/DEL/2016[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi10 Nov 2021
For Appellant: Shri Himanshu Sinha &For Respondent: Shri Umesh Takiyar, Sr. DR

…so observed that cost allocation were duly supported with the required documents and were found to be correct. Referring to the latest decision of the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs. CIT, reported in 432 ITR 471, he submitted that the Hon’ble Supreme Court has thoroughly decided all the issues involved in the present appeal wherein it is held that the amount paid by resident Indian end user/distributors to non-resident computer software manufacturers/suppliers, as consideration for resale/use of computer software 13 through EULA/distribution agreement,…