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 367,154 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. Quest Software International Limited, Ireland vs. Deputy Commissioner of Income Tax (International Taxation), Circle-2(2), Bangalore

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

ITA 739/BANG/2020[2017-18]Status: DisposedITAT Bangalore23 Aug 2021AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Mahima Goud, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 14Section 143(3)Section 5(2)Section 9(1)(vi)

…outset, the learned Counsel for the assessee submitted that the issue in question is squarely covered in favour of the assessee by the judgment of the Hon’ble Apex Court in the case of Engineering Analysis Centre of Excellence P.Ltd. v. CIT reported in [2021] 432 ITR 471 (SC). The learned Departmental Representative was not able to controvert the submissions made by the learned Counsel for the assessee. In view of the judgment of the Hon’ble Apex Court, which is identical to the facts of this case, we hold that the payment of Rs.42,96,49,035 received by the assessee- IT(IT)A No.739/Bang/2020 Page 6 of 11 compan…

M/S. Ansys Software Private Limited, Bengaluru vs. Income Tax Officer (International Taxation), Ward-1(1), Bangalore

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 734/BANG/2020[2010-11]Status: DisposedITAT Bangalore23 Aug 2021AY 2010-11

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

For Appellant: S/Shri S.V. Ravishankar & Narendra Sharma, AdvocatesFor Respondent: Shri Kannan Narayanan, Jt. CIT(DR)(ITAT), Bengaluru
Section 195Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.731 to 734/Bang/2020 Assessment years : 2007-08 to 2010-11 Ansys Software [P] Ltd., Vs. The Income Tax Officer, Prestige Tech Park, 2nd Floor, Ward 1(1), Mercury Block (2B), International Taxation, Kadubeesanahalli Village, Bengaluru. Varthur Hobli, Outer Ring Road, Bangalore East Taluk, Bengaluru – 560 103. PAN: AADCA 1658E APPELLANT RESPONDENT Appellant by : S/Shri S.V. Ravishankar & Narendra Sharma, Advocates Respondent by : Shri Kannan Narayanan, Jt. CIT…

M/S. Ansys Software Private Limited, Bengaluru vs. Income Tax Officer (International Taxation), Ward-1(1), Bangalore

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 733/BANG/2020[2009-10]Status: DisposedITAT Bangalore23 Aug 2021AY 2009-10

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

For Appellant: S/Shri S.V. Ravishankar & Narendra Sharma, AdvocatesFor Respondent: Shri Kannan Narayanan, Jt. CIT(DR)(ITAT), Bengaluru
Section 195Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.731 to 734/Bang/2020 Assessment years : 2007-08 to 2010-11 Ansys Software [P] Ltd., Vs. The Income Tax Officer, Prestige Tech Park, 2nd Floor, Ward 1(1), Mercury Block (2B), International Taxation, Kadubeesanahalli Village, Bengaluru. Varthur Hobli, Outer Ring Road, Bangalore East Taluk, Bengaluru – 560 103. PAN: AADCA 1658E APPELLANT RESPONDENT Appellant by : S/Shri S.V. Ravishankar & Narendra Sharma, Advocates Respondent by : Shri Kannan Narayanan, Jt. CIT…

M/S. Ansys Software Private Limited, Bengaluru vs. Income Tax Officer (International Taxation), Ward-1(1), Bangalore

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 732/BANG/2020[2008-09]Status: DisposedITAT Bangalore23 Aug 2021AY 2008-09

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

For Appellant: S/Shri S.V. Ravishankar & Narendra Sharma, AdvocatesFor Respondent: Shri Kannan Narayanan, Jt. CIT(DR)(ITAT), Bengaluru
Section 195Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.731 to 734/Bang/2020 Assessment years : 2007-08 to 2010-11 Ansys Software [P] Ltd., Vs. The Income Tax Officer, Prestige Tech Park, 2nd Floor, Ward 1(1), Mercury Block (2B), International Taxation, Kadubeesanahalli Village, Bengaluru. Varthur Hobli, Outer Ring Road, Bangalore East Taluk, Bengaluru – 560 103. PAN: AADCA 1658E APPELLANT RESPONDENT Appellant by : S/Shri S.V. Ravishankar & Narendra Sharma, Advocates Respondent by : Shri Kannan Narayanan, Jt. CIT…

M/S. Ansys Software Private Limited, Bengaluru vs. Income Tax Officer (International Taxation), Ward-1(1), Bengaluru

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 731/BANG/2020[2007-08]Status: DisposedITAT Bangalore23 Aug 2021AY 2007-08

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

For Appellant: S/Shri S.V. Ravishankar & Narendra Sharma, AdvocatesFor Respondent: Shri Kannan Narayanan, Jt. CIT(DR)(ITAT), Bengaluru
Section 195Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.731 to 734/Bang/2020 Assessment years : 2007-08 to 2010-11 Ansys Software [P] Ltd., Vs. The Income Tax Officer, Prestige Tech Park, 2nd Floor, Ward 1(1), Mercury Block (2B), International Taxation, Kadubeesanahalli Village, Bengaluru. Varthur Hobli, Outer Ring Road, Bangalore East Taluk, Bengaluru – 560 103. PAN: AADCA 1658E APPELLANT RESPONDENT Appellant by : S/Shri S.V. Ravishankar & Narendra Sharma, Advocates Respondent by : Shri Kannan Narayanan, Jt. CIT…

M/S Infosys Bpm Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, both the appeals of the assessee are treated as allowed and both the appeals of the revenue are treated as partly allowed

ITA 493/BANG/2018[2013-14]Status: DisposedITAT Bangalore23 Aug 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri P.C. Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 10ASection 14ASection 40

…d by Hon’ble Karnataka High Court in the case of Samsung Electronics Co Ltd (2011)(203 Taxman 477). 10.4 The Ld A.R, by placing reliance on the decision rendered by Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd (2021)(432 ITR 471)(SC), contended that there is no income chargeable to tax in the hands of the non-resident suppliers of software and hence there is no requirement of deducting tax at source u/s 195 of the Act. Accordingly he contended that the disallowance u/s 40(a)(i) could not be made. 10.5 We heard Ld D.R and perused the record. The claim of the assessee is…

M/S Infosys Bpm Lmited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, both the appeals of the assessee are treated as allowed and both the appeals of the revenue are treated as partly allowed

ITA 492/BANG/2018[2012-13]Status: DisposedITAT Bangalore23 Aug 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri P.C. Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 10ASection 14ASection 40

…d by Hon’ble Karnataka High Court in the case of Samsung Electronics Co Ltd (2011)(203 Taxman 477). 10.4 The Ld A.R, by placing reliance on the decision rendered by Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd (2021)(432 ITR 471)(SC), contended that there is no income chargeable to tax in the hands of the non-resident suppliers of software and hence there is no requirement of deducting tax at source u/s 195 of the Act. Accordingly he contended that the disallowance u/s 40(a)(i) could not be made. 10.5 We heard Ld D.R and perused the record. The claim of the assessee is…

M/S Ibm Singapore Pte Limited, Bangalore vs. Deputy Commissioner of Income Tax (Intenational Taxation) Circle-1(2), Bangalore

In the result, the appeal filed by the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 3229/BANG/2018[2014-15]Status: DisposedITAT Bangalore23 Aug 2021AY 2014-15

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 234BSection 9(1)(vi)

…ITA Nos.3229 /Bang/2018& M/s. IBM Singapore Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. IBM Singapore Pte Ltd. C/o IBM India Pvt. Ltd. Deputy Commissioner of No.12, Subramanya Arcade Income-tax Bannerghatta Main Road Vs. (International Taxation) Bangalore 560 029 Circle-1(2) Bangalore PAN NO : AACCI2917B APPELLANT RESPONDENT Assessment Year: 2014-15 Deputy Commissioner of M/s. IBM Singapore Pte Ltd. Income-tax C/o IBM India Pvt. Ltd. (International Taxation) Vs…

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Bpm Ltd, Bangalore

In the result, both the appeals of the assessee are treated as allowed and both the appeals of the revenue are treated as partly allowed

ITA 1157/BANG/2018[2013-14]Status: DisposedITAT Bangalore23 Aug 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri P.C. Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 10ASection 14ASection 40

…d by Hon’ble Karnataka High Court in the case of Samsung Electronics Co Ltd (2011)(203 Taxman 477). 10.4 The Ld A.R, by placing reliance on the decision rendered by Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd (2021)(432 ITR 471)(SC), contended that there is no income chargeable to tax in the hands of the non-resident suppliers of software and hence there is no requirement of deducting tax at source u/s 195 of the Act. Accordingly he contended that the disallowance u/s 40(a)(i) could not be made. 10.5 We heard Ld D.R and perused the record. The claim of the assessee is…

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Bpm Ltd, Bangalore

In the result, both the appeals of the assessee are treated as allowed and both the appeals of the revenue are treated as partly allowed

ITA 1151/BANG/2018[2012-13]Status: DisposedITAT Bangalore23 Aug 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri P.C. Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 10ASection 14ASection 40

…d by Hon’ble Karnataka High Court in the case of Samsung Electronics Co Ltd (2011)(203 Taxman 477). 10.4 The Ld A.R, by placing reliance on the decision rendered by Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd (2021)(432 ITR 471)(SC), contended that there is no income chargeable to tax in the hands of the non-resident suppliers of software and hence there is no requirement of deducting tax at source u/s 195 of the Act. Accordingly he contended that the disallowance u/s 40(a)(i) could not be made. 10.5 We heard Ld D.R and perused the record. The claim of the assessee is…

Cadila Healthcare Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 213/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2013-14
Section 143(3)

…ITA Nos. 954/Ahd/17 and 213/Ahd/18 Assessment years: 2012-13 and 2013-14 Page 1 of 85 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos. 954/Ahd/2017 and 213/Ahd/2018 Assessment years: 2012-13 and 2013-14 Cadila Healthcare Limited …………….………Appellant Zydus Tower, Satellite Cross Road, Ahmedabad 380 015 [PAN: AAACC6253G] Vs. Deputy Commissioner of Income Tax Circle 1(1)(2), Ahmedabad ……………………Respondent Appearances by Mukesh Patel along with Prashant Maheshwari for the appellant Mohd Usman for the respondent Date…

Cadila Healthcare Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 954/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2012-13
Section 143(3)

…ITA Nos. 954/Ahd/17 and 213/Ahd/18 Assessment years: 2012-13 and 2013-14 Page 1 of 85 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos. 954/Ahd/2017 and 213/Ahd/2018 Assessment years: 2012-13 and 2013-14 Cadila Healthcare Limited …………….………Appellant Zydus Tower, Satellite Cross Road, Ahmedabad 380 015 [PAN: AAACC6253G] Vs. Deputy Commissioner of Income Tax Circle 1(1)(2), Ahmedabad ……………………Respondent Appearances by Mukesh Patel along with Prashant Maheshwari for the appellant Mohd Usman for the respondent Date…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 620/BANG/2020[2017-18]Status: DisposedITAT Bangalore17 Aug 2021AY 2017-18

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 619/BANG/2020[2017-18]Status: DisposedITAT Bangalore17 Aug 2021AY 2017-18

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 618/BANG/2020[2016-17]Status: DisposedITAT Bangalore17 Aug 2021AY 2016-17

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 617/BANG/2020[2016-17]Status: DisposedITAT Bangalore17 Aug 2021AY 2016-17

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 616/BANG/2020[2015-16]Status: DisposedITAT Bangalore17 Aug 2021AY 2015-16

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 615/BANG/2020[2015-16]Status: DisposedITAT Bangalore17 Aug 2021AY 2015-16

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Login Infotech Pvt Ltd, Bangalore vs. The Assistant Commissioner of Income Tax Officer Ward-4(1)(1), Bangalore

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

ITA 548/BANG/2018[2013-14]Status: DisposedITAT Bangalore13 Aug 2021AY 2013-14

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Smt.R.Prathibha, AdvocateFor Respondent: Sri.Priyadarshi Mishra, Addl.CIT-DR
Section 143(3)Section 195Section 40Section 9(1)(vi)

…s appeal before the Tribunal. The learned AR submitted that the issue in question is squarely covered in favour of the assessee by the judgment of the Hon’ble Apex Court in the case of Engineering Analysis Centre of Excellence P.Ltd. v. CIT reported in [2021] 432 ITR 471 (SC), wherein it was categorically held that sale of software would not constitute royalty within the provisions of section 9(1)(vi) of the I.T.Act and Article 12 of the DTAA between India and USA. 6. The learned Departmental Representative supported the orders of the Income Tax Authorities. 7. We have heard rival submissions and perused the ma…

M/S. Jda Software Inc., Bengaluru vs. Deputy Commissioner of Income (International Taxation), Circle-1(2), Bengaluru

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

ITA 2696/BANG/2017[2014-15]Status: DisposedITAT Bangalore12 Aug 2021AY 2014-15

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(It)A No.2696/Bang/2017: Asst.Year 2014-2015 M/S.Blue Yonder Inc. (Formerly The Dy.Commissioner Of Known As Jda Software Inc.) Income-Tax (International V. C/O.Blue Yonder India Pvt.Ltd. Taxation), Circle 1(2) Tower A, Mantri Commercio, Bangalore. Devarabeesanahalli Outer Ring Road, Varthur Hobli Bangalore – 560 103. Pan : Aaccj3581C. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Muzaffar Hussain, Cit-Dr Date Of Pronouncement : 12.08.2021 Date Of Hearing : 12.08.2021 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 12.10.2017, Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2014-2015. 2. The Issue Argued By The Learned Ar Are Two Folds, Namely – (I) Whether The Receipt From Indian Customer Towards Sale Of Software Would Constitute Royalty Within The Meaning Of Section 9(1)(Vi) Of The Income-Tax Act & Article 12 Of The Dtaa Between India & Usa.

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Sri.Muzaffar Hussain, CIT-DR
Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM and Shri B.R.Baskaran, AM IT(IT)A No.2696/Bang/2017: Asst.Year 2014-2015 M/s.Blue Yonder Inc. (Formerly The Dy.Commissioner of known as JDA Software Inc.) Income-tax (International v. C/o.Blue Yonder India Pvt.Ltd. Taxation), Circle 1(2) Tower A, Mantri Commercio, Bangalore. Devarabeesanahalli Outer Ring Road, Varthur Hobli Bangalore – 560 103. PAN : AACCJ3581C. (Appellant) (Respondent) Appellant by : Sri.T.Suryanarayana, Advocate Respondent by : Sri.Muzaffar Hussain, CIT-DR Date of Pronouncement : 12.08.2021 Da…