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

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.

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 1961 Section 9(1)(vi)Section 234B Section 195 Section 90 Section 144C(13)Section 9(1)(vii)

Read the full judgment

Issues it is cited on

copyrighted article section 14(a)section 9(1)(vi)make available clause computer software section 195(2)section 90(2)royalty income withholding tax foreign tax credit fees for included services tax treaty

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

M/S Select Software (I) Pvt Ltd vs. The Income Tax Officer

The appeal stands disposed of accordingly

ITA/319/2012HC Karnataka09 Nov 2021

Bench: S.SUJATHA,S RACHAIAH

Section 260Section 260A

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 09TH DAY OF NOVEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.RACHAIAH I.T.A.No.319/2012 BETWEEN : M/s SELECT SOFTWARE (I) PVT. LTD., REP. BY ITS DIRECTOR SRI JOHN VERGHESE NO.2710, I DIAGONAL ROAD, 7TH MAIN, LIC COLONY, JEEVAN BHEEMANAGAR, BANGALORE-560075 ...APPELLANT (BY SRI A.SHANKAR, SENIOR ADV. A/W SRI S.V.RAVISHANKAR, ADV.) AND : THE INCOME TAX OFFICER WARD-12(2), 4TH FLOOR, NRUPATHUNGA ROAD, OPP: RBI BANK, BANGALORE-560001 …R…

Dcm Shriiram Ltd., New Delhi vs. Addl.CIT, Special Range- 3, New Delhi

In the result appeal of assessee is partly allowed

ITA 7362/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Pradeep Dinodia, C. A.; &For Respondent: Shri Surendra Pal [CIT] – DR

Section 133(6)Section 143Section 143(3)Section 144Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “I–1”: NEW DELHI] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 7362/Del/2018 (Assessment Year: 2014-15) DCM Shriram Ltd., Addl. CIT, 1st Floor, Kanchanjunga Bldg., Special Range – 3, Vs. 18 – Barakhamba Road, New Delhi. New Delhi – 110 001. PAN: AAACD0097R (Appellant) (Respondent) Assessee by : Shri Pradeep Dinodia, C. A.; & Shri R. K. Kapoor, C. A.; Department by : Shri Surendra Pal [CIT] – DR; Date of Hearing : 02/09/2021 Date of pronouncement : 28/10/2021 O R D E R PER PRASHANT…

Plintron Mobility Solutions Pvt Ltd, Chennai vs. ITO, Corporate Ward -5(2), Chennai

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

ITA 104/CHNY/2018[2014-15]Status: DisposedITAT Chennai27 Oct 2021AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita No.: 104/Chny/2018 िनधा"रण वष" / Assessment Year: 2014-15 M/S. Plintron Mobility Solutions Income Tax Officer, Pvt. Ltd., V. Corporate Ward 5(2), Formerly Known As Plintron Global Chennai – 600 034. Technology Solutions Pvt. Ltd., Block 6, 3Rd Floor, Dlf It Sez, Gks Tech Park, 1/124, Shivaji Gardern, Ramapuram, Chennai – 600 089. [Pan: Aabcl 4077E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Viswanathan, Ca ""यथ" क" ओर से/Respondent By : Shri. Ar V Sreenivasan, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 21.10.2021 घोषणा क" तार"ख/Date Of Pronouncement : 27.10.2021

For Appellant: Shri. R. Viswanathan, CAFor Respondent: Shri. AR V Sreenivasan, Addl. CIT

Section 143(3)Section 195Section 32(2)Section 40Section 40a

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"वु" आर. एल रे"डी, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 104/Chny/2018 िनधा"रण वष" / Assessment Year: 2014-15 M/s. Plintron Mobility Solutions Income Tax Officer, Pvt. Ltd., v. Corporate Ward 5(2), Formerly known as Plintron Global Chennai – 600 034. Technology Solutions Pvt. Ltd., Block 6, 3rd Floor, DLF IT SEZ, GKS Tech Park, 1/124, Shivaji Gardern, Ramapuram, Chennai – 600 089. [PAN: AABCL 4…

Rieter Machine Works Ltd, Pune vs. Assistant Commissioner of Income-Tax (It), Cir-2, Pune

In the result, the appeal is dismissed

ITA 19/PUN/2021[2016-17]Status: DisposedITAT Pune21 Oct 2021AY 2016-17

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.19/Pun/2021 िनधा"रण वष" / Assessment Year : 2016-17 Rieter Machine Works Limited, Vs. Acit (International Taxation), C/O. Rieter India Private Limited, Circle-2, Pune 306-308, 3Rd Floor, Western Wing (A-2),Nyati Unitree, Samrat Ashok Road, Yerwada, Pune – 411 006 Pan : Aadcr1340N Appellant Respondent

Section 143(3)Section 92C

…rvice cost from RIPL and, in the alternative, it was a receipt of software royalty not chargeable to tax in the hue of the judgment of Hon’ble Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (2021) 4 Rieter Machine Works Limited 432 ITR 472 (SC). Thus, we need answer to the following questions to resolve the controversy. I. Is the receipt a reimbursement? II. Is the receipt a software royalty? and if none of the two, then III. What is true nature of the receipt? We will deal with these issues ad addendum. I. IS THE RECEIPT A REIMBURSEMENT? 5. The assessee has claimed the rec…

Maxim India Integrated Circuit Design Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-4(1)(2), Bangalore

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

ITA 12/BANG/2021[2013-14]Status: DisposedITAT Bangalore20 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Padamchand Khincha, CA

Section 154Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 12/Bang/2021 Assessment Year : 2013-14 M/s. Maxim India Integrated Circuit Design Pvt. Ltd., 4th Floor, Tower B, The Deputy Commercio@Mantri, Commissioner of Survey No. 51/2, 51/3, 51/4, Income Tax, Devarabesanahalli, Circle (4) (2), Kariyammana Agrahara, Vs. Bangalore. Varthur Hobli, Bangalore. PAN: AACCM9437E APPELLANT RESPONDENT Assessee by : Shri Padamchand Khincha, CA : Shri Priyadarshi Mishra, Revenue by Addl. CIT (DR) Date of Hearing : 06-09-2021 Dat…

M/S. Hitachi Metglas (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3694/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Oct 2021AY 2011-12

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3694/Del/2016 : Asstt. Year : 2011-12 M/S Hitachi Metglas (India) Pvt. Ltd., Vs Dcit, (Now Merged With Hitachi Metals India Circle-11(2), Pvt. Ltd.), 1C, Vandana Building, 11, New Delhi-110002 Tolstoy Marg, Connaught Place, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabch9302G Assessee By : Sh. Himanshu Sinha, Adv. Revenue By : Sh. Farhat Khan, Sr. Dr Date Of Hearing: 29.07.2021 Date Of Pronouncement: 13.10.2021

For Appellant: Sh. Himanshu Sinha, AdvFor Respondent: Sh. Farhat Khan, Sr. DR

Section 195Section 271(1)(c)Section 4Section 40Section 5Section 8Section 9(1)Section 9(1)(vii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 3694/Del/2016 : Asstt. Year : 2011-12 M/s Hitachi Metglas (India) Pvt. Ltd., Vs DCIT, (Now merged with Hitachi Metals India Circle-11(2), Pvt. Ltd.), 1C, Vandana Building, 11, New Delhi-110002 Tolstoy Marg, Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABCH9302G Assessee by : Sh. Himanshu Sinha, Adv. Revenue by : Sh. Farhat Khan, Sr. DR Date of Hearing: 29.07.2021 Date of Pronouncement: 13.10.2021 ORDER Per Dr. B…

Cisco Systems International B.V., Bangalore vs. Joint Commissioner of Income Tax, International Taxation, Circle-1(1), Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 188/BANG/2021[2017-18]Status: DisposedITAT Bangalore12 Oct 2021AY 2017-18

Bench: Shri Chandra Poojari & Smt Beena Pillaiit(It)A. No. 188/Bang/2021 Assessment Year: 2017-18 M/S. Cisco Systems International B.V., C/O Srbc & Associates Llp The Assistant (Authorised Representative) Commissioner Of Income “Divyasree Chambers”, Tax, First Floor, ‘A’ Wing, # 11 O’ International Taxation (1), Shaughnessy Road, Vs. Bengaluru. Langford Gardens, Bengaluru – 560 025. Pan: Aadcc9201D (Appellant) (Respondent) Appellant By Shri Nageswar Rao, Advocate Respondent By Shri Muzaffar Hussain, Cit (Dr) Date Of Hearing : 04.10.2021 Date Of Pronouncement : 12.10.2021 Order Per Beena Pillai. Present Appeal Has Been Filed By Assessee Against The Final Assessment Order Dated 23.03.2021 Passed By Jcit-Intl. Tax, Bangalore For A.Y. 2017-18. It Is Submitted That The Only Issue Raised By Assessee In This Appeal Relate To Treating The Receipts Of Assessee’S On Account Of Sale Of Software To The Indian Customers, As Royalty.

Section 195Section 4Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(IT)A. No. 188/Bang/2021 Assessment Year: 2017-18 M/s. Cisco Systems International B.V., C/o SRBC & Associates LLP The Assistant (Authorised Representative) Commissioner of Income “Divyasree Chambers”, Tax, First Floor, ‘A’ Wing, # 11 O’ International Taxation (1), Shaughnessy Road, vs. Bengaluru. Langford Gardens, Bengaluru – 560 025. PAN: AADCC9201D (Appellant) (Respondent) Appellant by Shri Nageswar Rao, Advocate Respondent by Shri Muzaffar Hussain,…

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

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

ITA 409/BANG/2018[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Shri Gopinath C.H., CIT (DR)

Section 147Section 9(1)(vi)

…f DTAA, the sale receipts of software licenses cannot be taxed as “royalty”. For all these propositions, the Ld A.R placed his reliance on the decision rendered by Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. (2021) 125 Taxmann.com 42. 7. The Ld A.R submitted that the tax authorities have placed their reliance on the decisions rendered by Hon’ble Karnataka High Court in the case of Samsung Electronics Co Ltd (supra) and Synopsis International Old Ltd (supra). However, both the decisions have been reversed by the Hon’ble Supreme Court in the case of Engineering Analysis…

M/S. Infosys Bpo Linited, Bangalore vs. The Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bangalore

In the result appeals filed for assessment years under consideration stands partly allowed

ITA 990/BANG/2017[2015-16]Status: DisposedITAT Bangalore11 Oct 2021AY 2015-16

Bench: Shri B.R. Baskaran & Smt Beena Pillaiit(It)A No. 986/Bang/2017 Assessment Year: 2016-17 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) & It(It)A No. 990/Bang/2017 Assessment Year: 2015-16 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) Appellant By : Shri Padamchand Khincha, Ca Shri Priyadarshi Misra, Addl. Respondent By : Cit (Dr) Date Of Hearing : 16.07.2021 Date Of Pronouncement : 11.10.2021 Order Per Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: CIT (DR)

Section 195Section 195ASection 206ASection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 986/Bang/2017 Assessment Year: 2016-17 The Deputy M/s. Infosys BPO Ltd., Commissioner of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. vs. Circle 1 (1), PAN: AACCP4478N Bangalore. (Appellant) (Respondent) & IT(IT)A No. 990/Bang/2017 Assessment Year: 2015-16 The Deputy M/s. Infosys BPO Ltd., Commissioner of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. vs. Circle 1 (…

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

In the result appeals filed for assessment years under consideration stands partly allowed

ITA 986/BANG/2017[2016-17]Status: DisposedITAT Bangalore11 Oct 2021AY 2016-17

For Appellant: Shri Padamchand Khincha, CAFor Respondent: CIT (DR)

Section 195Section 195ASection 206ASection 9(1)(vi)

M/S Unbxd Software Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

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

ITA 2535/BANG/2018[2015-16]Status: DisposedITAT Bangalore30 Sept 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillaiassessment Year : 2015-16

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Smt. Supriya Rao, JCIT (DR)

Section 142(1)Section 143(2)Section 253Section 40

…munications (supra). It is also submitted that the ratio by Hon’ble Delhi High Court in case of New Sky Satellite BV (supra) has been approved by the Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt.Ltd. vs CIT reported in (2021) 432 ITR 471. It has been vehemently submitted by the Ld.AR that assessee did not have any control domain over the equipment as contemplated under section 9(1)(vi) of the Act. On the contrary, the Ld.CIT.DR placed reliance on observations of the Ld.CIT(A). He placed reliance on decision of Hon’ble Madras High Court in the case of Verizon Communications Singap…

Lloyds Register Asia (India Branch Office, Mumbai vs. DCIT (It) 3(1)(2), Mumbai

In the result, appeals are allowed in term of the above

ITA 7423/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Sept 2021AY 2013-14

Bench: Sri Mahavir Singh, Vp & Sri Manoj Kumar Aggarwal, Am आमकय अऩीर िं./ Ita No. 985/Mum/2015 (ननधाायण वर्ा / Assessment Year 2010-11) आमकय अऩीर िं./ Ita No. 1918/Mum/2016 (ननधाायण वर्ा / Assessment Year 2011-12) आमकय अऩीर िं./ Ita(Tp) No. 1076/Mum/2017 (ननधाायण वर्ा / Assessment Year 2012-13) आमकय अऩीर िं./ Ita No. 7423/Mum/2017 (ननधाायण वर्ा / Assessment Year 2013-14) आमकय अऩीर िं./ Ita No. 6310/Mum/2018 (ननधाायण वर्ा / Assessment Year 2014-15) आमकय अऩीर िं./ Ita No. 7775/Mum/2019 (ननधाायण वर्ा / Assessment Year 2015-16) Lloyd’S Register Asia (India Dy. Commissioner Of Branch Office) Income-Tax (International 63-64, Kalpatru Square, 6 Th Floor, Taxation)- 3(1)(2), Mumbai फनाभ/ Kondivita Lane, Off. Andheri Kurla Road, Andheri (E), Vs. Mumbai-400 059 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aaacl9741J Lloyd’S Register Asia Ays 10-11 To 15-16 अऩीराथी की ओय े/ Appellant By : Shri Nitesh Joshi, Ar प्रत्मथी की ओय े/ Respondent By : Shri Sanjay Singh, Cit Dr ुनवाई की तायीख / Date Of Hearing: 02.07.2021 घोर्णा की तायीख / Date Of Pronouncement: 30.09.2021

For Appellant: Shri Nitesh Joshi, ARFor Respondent: Shri Sanjay Singh, CIT DR

Section 143(3)Section 144CSection 40Section 92C

…आयकर अपीऱीय अधिकरण “I” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI श्री भहावीय स िंह, उऩाध्मक्ष एविं श्री भनोज कुभाय अग्रवार, रेखा दस्म के भक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI MANOJ KUMAR AGGARWAL, AM आमकय अऩीर िं./ ITA No. 985/Mum/2015 (ननधाायण वर्ा / Assessment Year 2010-11) आमकय अऩीर िं./ ITA No. 1918/Mum/2016 (ननधाायण वर्ा / Assessment Year 2011-12) आमकय अऩीर िं./ ITA(TP) No. 1076/Mum/2017 (ननधाायण वर्ा / Assessment Year 2012-13) आमकय अऩीर िं./ ITA No. 7423/Mum/2017 (ननधाायण वर्ा / Assessment Year 2013-14) आमकय अऩीर िं./ ITA No. 6310/Mum/2018 (ननधाायण वर्ा / Assessment Y…

Shell India, Arkets Pvt Ltd. (Successor of Shell Technology India Pvt Ltd.), Mumbai vs. ITO (TDS), Mumbai

In the result, these appeals by the assessee are allowed

ITA 6064/MUM/2019[2009-10]Status: DisposedITAT Mumbai24 Sept 2021AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Pavan Kumar Gadale (Jm)

Section 201Section 6(3)Section 9

…Mumbai Tribunal relating to post amendment period, is incorrect considering the fact that the decision as per Paper book relate to AY 2009-10 and 2010- 11. The decision of Hon. Supreme court in the case Engineering Analysis Centre of Excellence (P) Ltd [2021] 125 Taxmann.com 42(SC) is in the specific context of whether the payments would be Royalty in the pre amended period in view of the 9 Shell India Markets Private Limited retrospective amendment of insertion of Explanation 4 to Section 9(l)(vi) of the Act and in this regard, it cannot be said that the said decision would be applicable for the post amendment…

Infosys Ltd vs. The Additional

The appeal stands disposed of accordingly

ITA/281/2018HC Karnataka20 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…ts that the substantial questions of law raised herein are squarely covered by the ruling of the Hon’ble Apex Court in the case of Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner of Income Tax and another reported in (2021) 432 ITR 471 (SC). 2. Learned counsel for the respondents – Revenue could not dispute the same. 3. In view of the aforesaid, the substantial questions of law are answered in favour of the assessee and against the revenue. 4 The appeal stands disposed of accordingly. [ Sd/- JUDGE Sd/- JUDGE Psg*…

Netapp B.V., Noida vs. DCIT (International Taxation), New Delhi

The appeal of the assessee stands partly allowed

ITA 1882/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Sept 2021AY 2013-14

Section 143(3)Section 144C

…ction.” 26 ITA N.1882 /Del/2017 Net App B.V vs. DCIT 8.1 It is also pertinent to note that the issue of software royalty was recently adjudicated by the Hon’ble Apex Court in the case of Engineering Analysis Center of Excellence Pvt. Ltd. vs. CIT (2021) 432 ITR 471 (SC). The Hon’ble Apex Court, in its detailed judgment, has analyzed various aspects of the issue taking into consideration end user license, Copy Right Act, and provisions contained in DTAA and the Income Tax Act and has laid down the parameters to test whether the receipt from sale of software would tantamount to royalty or not. Therefore,…

Infosys Ltd vs. The Additional Commissioner of Income-Tax

The appeal stands disposed of accordingly

ITA/279/2018HC Karnataka20 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

Autodesk Asia Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle-1(1), Bangalore

In the result, appeal of the assessee is allowed

ITA 1861/BANG/2017[2014-15]Status: DisposedITAT Bangalore20 Sept 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.1861/Bang/2017 Assessment Year : 2014-15 M/S. Autodesk Asia Pte Ltd., Vs. The Deputy Commissioner Of Income Tax C/O Autodesk India Pvt. Ltd., (International Taxation), Diyashree Chambers, Circle -1(1), A4, ‘A’ Wing, 2Nd Floor, Bengaluru. Langford Road, Bengaluru – 560 025. Pan : Aafca 6398 D Appellant Respondent Appellant By : Smt. Manasa Anantha, Advocate Respondent By : Ms. Neera Malhotra, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 15.09.2021 Date Of Pronouncement : 20.09.2021 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Final Order Of Assessment Dated 14.07.2017 By The Dcit(International Taxation), Circle – 1(1), Bengaluru, Passed Under Section 143(3) R.Ws. 144C(5) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’), Relating To Assessment Year 2014-15. 2. In This Appeal, The Question For Consideration Is Whether The Assessee Who Is A Non-Resident & Tax Resident Of Singapore In Terms Of The India- Singapore Double Taxation Avoidance Agreement (Dtaa) Who Acts As A Distributor Of Computer Software & Providing Ancillary Services In The Asia

For Appellant: Smt. Manasa Anantha, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.1861/Bang/2017 Assessment Year : 2014-15 M/s. Autodesk Asia Pte Ltd., Vs. The Deputy Commissioner of Income Tax C/o Autodesk India Pvt. Ltd., (International Taxation), Diyashree Chambers, Circle -1(1), A4, ‘A’ Wing, 2nd Floor, Bengaluru. Langford Road, Bengaluru – 560 025. PAN : AAFCA 6398 D APPELLANT RESPONDENT Appellant by : Smt. Manasa Anantha, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru Date of hearing : 15.09.2021 Date of Pronou…

Trigo Sas, Pune vs. Deputy Commissioner of Income-Tax, (International Taxation) -2, Pune

In the result, appeal of the assessee is allowed

ITA 768/PUN/2018[2014-15]Status: DisposedITAT Pune14 Sept 2021AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 768/Pun/2018 धनधाारण वषा / Assessment Year : 2014-15 Trigo Sas 101-103, Fortune Business Center, Baner, Pune-411 007 Pan : Aafct1290F .......अपीलाथी / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, (International Taxation)-2, Pune. ……प्रत्यथी / Respondent

For Appellant: Shri Ketan VedFor Respondent: Shri Mahadevan A M Krishnan

…India. This issue is, therefore, decided in assessee's favour.” 7. That in the afore-stated case, the Tribunal had placed reliance on the decision of the Hon‟ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT, (2021) 432 ITR 472 (SC) wherein it was held that ownership of copyright in a work is different from the ownership of the physical material in which the copyrighted work may happen to be embodied. Parting with copyright entails parting with the right to do any of the acts mentioned in section 14 of the Copyright Act. Where the core of a transaction is to authorize t…

Autodesk Asia Pte Ltd vs. The Commissioner of Income Tax

The appeals stand disposed of accordingly

ITA/90/2013HC Karnataka08 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.278/2015 C/W I.T.A.No.90/2013 I.T.A.No.278/2015 : BETWEEN : AUTODESK ASIA PTE. LTD. PRESENTLY AT 3, FUSIONOPOLIS WAY, NO.10-21, SYMBIOSIS SINGAPORE - 138 633 REPRESENTED HEREIN BY ITS DIRECTOR MR. FOONG KUM WAI. ...APPELLANT (BY SRI SURYANARAYANA T., ADV.) AND : 1 . THE JOINT DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) - I NO.14/3, 6TH FLOOR R.P.BHAVAN, NRUPATHUNGA ROAD BANGALORE-56…

Autodesk Asia Pte Ltd vs. The Joint Director of

The appeals stand disposed of accordingly

ITA/278/2015HC Karnataka08 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260