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 366,470 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)
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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

Ngc Network Asia Llc, Mumbai vs. DCIT (It) RG 3(3)(1), Mumbai

In the result, all the appeals are allowed in the terms indicated above

ITA 528/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 May 2021AY 2013-14
Section 143(3)Section 147

…ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 Page 1 of 30 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Vikas Awasthy (Judicial Member)] ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 NGC Network Asia LLC ………………….……Appe…

Ngc Network Asia Llc, Mumbai vs. DCIT (It) RG 3(3)(1), Mumbai

In the result, all the appeals are allowed in the terms indicated above

ITA 2079/MUM/2017[2012-13]Status: DisposedITAT Mumbai11 May 2021AY 2012-13
Section 143(3)Section 147

…ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 Page 1 of 30 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Vikas Awasthy (Judicial Member)] ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 NGC Network Asia LLC ………………….……Appe…

Ngc Nework Asia Llc, Mumbai vs. DCIT (It) RG 3(3)(1), Mumbai

In the result, all the appeals are allowed in the terms indicated above

ITA 2025/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 May 2021AY 2011-12
Section 143(3)Section 147

…ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 Page 1 of 30 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Vikas Awasthy (Judicial Member)] ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 NGC Network Asia LLC ………………….……Appe…

Ngc Network Asia Llc, Mumbai vs. DDIT (It) RG 4(2), Mumbai

In the result, all the appeals are allowed in the terms indicated above

ITA 1254/MUM/2014[2009-10]Status: DisposedITAT Mumbai11 May 2021AY 2009-10
Section 143(3)Section 147

…ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 Page 1 of 30 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Vikas Awasthy (Judicial Member)] ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 NGC Network Asia LLC ………………….……Appe…

DCIT (It) - 4(3)(2), Mumbai vs. Wns Capital Investment, Mumbai

In the result, the appeal, as also the CO, are dismissed

ITA 3851/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Apr 2021AY 2009-10
Section 195Section 195(1)Section 201Section 9(1)(i)

…CO No 149/Mum/19 and ITA No. 3851/Mum/18 Assessment year: 2009-10 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Ravish Sood (Judicial Member)] ITA No. 3851/Mum/18 Assessment year: 2009-10 Deputy Commissioner of Income Tax Circle 4(3)(2), Mumbai ……………….Appellant Vs WNS Capital Investment Limited, Mauritius ……………Respondent c/o CIM Corporate Services Limited 33, Edith Cavell Street, Port Louis, Mauritius [TAN: MUMW04886A] CO No. 147/Mum/ 2019 Arising out of ITA No. 3851/Mum/18 Assessment year: 2009-10 WNS Capital Investment Limited, Mauritius ……….…

M/S. Ansys Software Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bengaluru

In the result appeals filed by assessee for assessment years 2007-08 to 2010-11 stands allowed

ITA 2039/BANG/2019[2010-11]Status: HeardITAT Bangalore31 Mar 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri.Muzaffar Hussain, Addl. CIT(DR)(ITAT)
Section 143(2)Section 234Section 234BSection 28Section 30Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2036 to 2039/Bang/2019 Assessment Year: 2007-08 to 2010-11 M/s. Ansys Software Pvt. Ltd., DCIT, Kabra Excelsior, 3rd Floor, Circle-1(1)(1), No.6A, 7th Main, 1st Block, Bengaluru. Vs. Koramangala, Bengaluru-560 034. PAN NO : AADCA 1658 E APPELLANT RESPONDENT Appellant by : Shri. Narendra Sharma, Advocate Respondent by : Shri.Muzaffar Hussain, Addl. CIT(DR)(ITAT) Date of Hearing : 29.03.2021 Date of Pronouncement : 31.03.2021 O R D E R Per Beena Pillai Jud…

ACIT (It) 4(1)(1), Mumbai vs. M/S Realiance Jio Infocomm. Ltd., Mumbai

In the result, the appeals is dismissed

ITA 2216/MUM/2019[2018-19]Status: DisposedITAT Mumbai22 Mar 2021AY 2018-19
Section 248Section 9Section 9(1)(vi)

…ITA No.: 2216/Mum/2019 Assessment year: 2018-19 Page 1 of 3 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI [Coram: Pramod Kumar, Vice President, and, Vikas Awasthy Judicial Member] ITA No.: 2216/Mum/2019 Assessment year: 2018-19 Dy. Commissioner of Income Tax (IT) 4(1)(1) Mumbai …………………….. Appellant Vs. M/s. Reliance Jio Infocomm Ltd. ………………….Respondent 3rd Floor, Maker Chamber-IV, 222, Nariman Point, Mumbai 400021 [PAN: AABCI6363G] Appearances: S. S. Iyengar for the appellant Nimesh Vora for the respondent Date of concluding the hearing : February 09, 2021 Date of pronouncing the order : March 22, 20…

Altisource Business Solutions Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the revenue’s appeal is partly allowed

ITA 335/BANG/2015[2010-11]Status: DisposedITAT Bangalore11 Mar 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.178/Bang/2015 Assessment year : 2010-11 The Deputy Commissioner Vs. M/s. Altisource Business Solutions of Income Tax, Private Ltd., 3rd & 5th Floors of Wing A Circle 1(1)(1), & 4th Floor of Wing B, Block No.12, Bangalore. Pritech Park, Survey No.51-64/4, Bellandur Village, Sarjapur- Marathahalli Outer Ring Road, Bangalore – 560 103. PAN: AAACO 9467A APPELLANT RESPONDENT IT(TP)A No.335/Bang/2015 Assessment year : 2010-11 M/s. Altisource Business Vs. The Dep…

DCIT, Bangalore vs. M/S Altisource Business Solutions Pvt. Ltd., Bangalore

In the result, the revenue’s appeal is partly allowed

ITA 178/BANG/2015[2010-11]Status: DisposedITAT Bangalore11 Mar 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.178/Bang/2015 Assessment year : 2010-11 The Deputy Commissioner Vs. M/s. Altisource Business Solutions of Income Tax, Private Ltd., 3rd & 5th Floors of Wing A Circle 1(1)(1), & 4th Floor of Wing B, Block No.12, Bangalore. Pritech Park, Survey No.51-64/4, Bellandur Village, Sarjapur- Marathahalli Outer Ring Road, Bangalore – 560 103. PAN: AAACO 9467A APPELLANT RESPONDENT IT(TP)A No.335/Bang/2015 Assessment year : 2010-11 M/s. Altisource Business Vs. The Dep…

Tata Advanced Materials Limited

Appeals are allowed

COP/160/2015HC Karnataka03 Jun 2016

Bench: P.B.BAJANTHRI

Section 260

…ITA No.160/2015 C/W ITA Nos. 161/2015, 162/2015, 163/2015, 164/2015, 64/2020, 65/2020, 66/2020 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF JULY, 2023 PRESENT THE…

The Commissioner of Income Tax [Central] vs. M/s.Nagarjuna Constructions Co Ltd

ITTA/278/2015HC Telangana05 Nov 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

The Commissioner of Income Tax II vs. Karl Agencies

ITTA/269/2013HC Telangana12 Jul 2013

The Commissioner of Income Tax (Central) vs. G.Shiva Shankar Reddy

ITTA/267/2013HC Telangana12 Jul 2013

Commissioner of Income Tax vs. Sri K Sathyashankar

The appeal stands disposed of accordingly

RP/319/2012HC Karnataka22 Jun 2012

Bench: RAVI MALIMATH,N.KUMAR

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…