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

Trans Union Llc, Pune vs. Deputy Commissioner of Income Tax 4(1)(2), Mumbai

ITA 1403/MUM/2025[2016-17]Status: DisposedITAT Mumbai17 Jul 2025AY 2016-17

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Rajan Vora, Shri NikhilFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(1)Section 154Section 250Section 9(1)(vi)

…ction 154 filed before the AO, that the software license charges received from the Indian Associate Enterprise (AE) as not taxable consequent to the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. [2021] 432 ITR 471 (SC). 2. The facts in all these appeals are identical except for the figures disputed under each of these appeals. Accordingly these appeals were heard together and disposed off through this common order. 3. The assessee is a company incorporated in United States of America (USA) and is a tax resident of USA. The assessee is part of the group i…

Sumukh Suresh Bhardwaj, Bengaluru vs. Income Tax Officer, Ward-7(2)(1), Bangalore

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

ITA 935/BANG/2025[2019-20]Status: DisposedITAT Bangalore10 Jul 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Shri Veerabasanagouda, CAFor Respondent: Shri Ganesh R Ghale, Advocate for Standing
Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Sumukh Suresh Bhardwaj, Vs. The Income Tax Officer, 294, 17th Main 35th Cross, Ward - 7(2)(1), Jayanagar 4th T – Block, Bengaluru Bengalur – 560 041. . PAN – AYKPB 8659 A APPELLANT RESPONDENT Assessee by : Shri Veerabasanagouda, CA Revenue by : Shri Ganesh R Ghale, Advocate for Standing Counsel Date of hearing : 25.06.2025 Date of Pronouncement : 10.07.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee…

Amadeus It Group Sa, Delhi vs. Deputy Commissioner of Income-Tax, Civic Center

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

ITA 1494/DEL/2025[2022-23]Status: DisposedITAT Delhi04 Jul 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Ms. Anjula Jain, CIT- DR
Section 143(2)Section 143(3)Section 44DSection 9(1)(vi)

…ices 340 ITR 507. The ld. counsel for the assessee also Page 3 of 13 ITA No. 1494/DEL/2025 [A.Y 2022-23] Amadeus IT Group SA Vs.The Dy. C.I.T relied on the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence [P] Ltd 432 ITR 471. 9. The ld AR submitted that in the assessment framed for assessment year 2006-07, the assessing officer had substantively brought to tax the booking fee as business income and protectively held the same to ‘royalty’ since in that year the tax worked out in treating the income as royalty was less than the tax worked out after attributing income…

Nanda Kishore Ravula, Hyderabad vs. ADIT (International Tax)-2, Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 552/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Jun 2025AY 2020-21

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.552/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2020-21) Nanda Kishore Ravula Vs. Adit (International Hyderabad Tax)-2 [Pan :Agupr0664F] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Nikhill Tiwari, Ar रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Dr सुिवधई की तधरीख/Date Of Hearing: 26/06/2025 घोर्णध की तधरीख/Date Of 30/06/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.01.2025 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre, Delhi, Pertaining To A.Y.2020-21. 2. The Brief Facts Of The Case Are That The Assessee, An Individual, Filed His Original Return Of Income For The A.Y.2020- 21 On 15.12.2020, Declaring Total Income Of Rs.1,08,11,550/-. Subsequently, The Assessee Filed Revised Return Of Income On 30.03.2021 & Claimed Foreign Tax Credit (“Ftc”) Of 2 Nanda Kishore Ravula

For Appellant: Shri Nikhill Tiwari, ARFor Respondent: Shri Gurpreet Singh, DR
Section 139(1)Section 139(5)Section 143(1)Section 143(3)Section 154Section 91

…aw that DTAA overrides the provisions of the Act and the Rules, as held by various High Courts, which has also been approved by Hon'ble Supreme Court in case of Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 19/432 ITR 471. 8. We accordingly, hold that FTC cannot be denied to the assessee. Assessee is directed to file the relevant details/evidences in support of its claim. We thus remand this issue back to the Ld.AO to consider the claim of assessee in accordance with law, based on the verification carried out in respect of the supporting documents filed by assesse…

DCIT(It)-3(2)(2), Mumbai vs. Murex Southeast Asia Private Limited, Singapore

The appeal of the Revenue is dismissed

ITA 1453/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Jun 2025AY 2014-15

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 1453/Mum/2025 (Assessment Year: 2014-15) DCIT (IT)-3(2)(2), Room No. 614, 6th Floor, Kautilya Bhavan, BKC, Bandra (East), Mumbai-400051. Murex Southeast Asia Pvt. Ltd., 10, Marina Bay Financial Centre, Vs. Tower-2, Marina Boulevard, 19-01, Singapore, Maharashtra-400051. PAN: AAICM4006F Appellant) Respondent) Appellant/Assessee by Shri Ajit Jain / Ms. Shreya Sejpal, AR Revenue / Respondent by Shri Satya Pal Kumar, Sr. DR Date of Hearing 25.06.2025 Date of Pronouncement 30.06.2025 ORDER Per Padm…

The Pr Commissioner of Income Tax vs. M/S Samsung R and D Institute

ITA/25/2025HC Karnataka25 Jun 2025

Bench: S.G.PANDIT,T.M.NADAF

Section 260Section 260ASection 40

…- 1 - HC-KAR NC: 2025:KHC:22126-DB ITA No. 25 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF JUNE, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR JUSTICE T.M.NADAF INCOME TAX APPEAL NO. 25 OF 2025 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095. 2. THE JOINT/DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095. …APPELLANTS (BY SRI. Y V RAVIRAJ, ADV.) AND: M/S. SAMS…

Zscaler, Inc., United States of America vs. DCIT, International Tax, Circle 3(1)(1), New Delhi

The appeals are allowed

ITA 928/DEL/2025[2022-23]Status: DisposedITAT Delhi18 Jun 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal, Ccountant Member Assessment Year: 2021-22 Assessment Year : 2022-23 Zscaler Inc., Vs Dcit, 120, Holger Way San Jose, International Tax Circle 3(1)(1), California, Usa, Delhi. Usa 95134. Pan: Aaacz4350P (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate; Shri Kishore Kunal, Advocate; Ms Ankita Prakash, Advocate; & Shri Govind Gupta, Advocate Revenue By : Ms Ekta Jain, Cit-Dr Date Of Hearing : 05.05.2025 Date Of Pronouncement : 18.06.2025 Order Per Anubhav Sharma, Jm: These Appeals Are Preferred By The Assessee Against The Final Assessment Orders Dated 31.10.2023 & 22.01.2025 Passed By The Dy. Commissioner Of Income-Tax, International Tax Circle 3(1)(1), Delhi (Hereinafter Referred To As The Ld. Ao) U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Ekta Jain, CIT-DR
Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: D : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, CCOUNTANT MEMBER Assessment Year: 2021-22 Assessment Year : 2022-23 Zscaler Inc., Vs DCIT, 120, Holger Way San Jose, International Tax Circle 3(1)(1), California, USA, Delhi. USA 95134. PAN: AAACZ4350P (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate; Shri Kishore Kunal, Advocate; Ms Ankita Prakash, Advocate; & Shri Govind Gupta, Advocate Revenue by : Ms Ekta Jain, CIT-DR Date of Hearing : 05.05.2025 Date of Pronouncement : 18.06.2025 ORDER PER ANUBHAV S…

Trans World International Llc, Wilmington, Delaware, Usa vs. Deputy Commissioner of Income Ta, Circle 3(1)(1), International Taxation, Civic Centre, Near Minto Road, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2146/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Jun 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 147Section 148

…the terms of an international treaty unless there is a similar amendment in such treaty as well, This view of Jurisdictional High Court was duly fortified by the Hon'ble SC in the case of Engineering Analysis Centre of Excellence Private Limited vs CIT & ANR (432 ITR 471) and held that mere amendment to section 9(1)(vi) cannot alter the provisions of the tax treaty (para 155 of the SC judgement on page 338 of CLC). 21. It is the respectful submission of the Appellant that the Ld. AO and the DRP have misdirected themselves by completely misunderstanding the nature of rights granted by the Appellant and have based…

Zscaler, Inc., United States vs. Deputy Commissioner of Income Tax, International Tax, Circle 3(1)(1), Delhi

The appeals are allowed

ITA 3376/DEL/2023[2021-22]Status: DisposedITAT Delhi18 Jun 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal, Ccountant Member Assessment Year: 2021-22 Assessment Year : 2022-23 Zscaler Inc., Vs Dcit, 120, Holger Way San Jose, International Tax Circle 3(1)(1), California, Usa, Delhi. Usa 95134. Pan: Aaacz4350P (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate; Shri Kishore Kunal, Advocate; Ms Ankita Prakash, Advocate; & Shri Govind Gupta, Advocate Revenue By : Ms Ekta Jain, Cit-Dr Date Of Hearing : 05.05.2025 Date Of Pronouncement : 18.06.2025 Order Per Anubhav Sharma, Jm: These Appeals Are Preferred By The Assessee Against The Final Assessment Orders Dated 31.10.2023 & 22.01.2025 Passed By The Dy. Commissioner Of Income-Tax, International Tax Circle 3(1)(1), Delhi (Hereinafter Referred To As The Ld. Ao) U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Ekta Jain, CIT-DR
Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: D : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, CCOUNTANT MEMBER Assessment Year: 2021-22 Assessment Year : 2022-23 Zscaler Inc., Vs DCIT, 120, Holger Way San Jose, International Tax Circle 3(1)(1), California, USA, Delhi. USA 95134. PAN: AAACZ4350P (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate; Shri Kishore Kunal, Advocate; Ms Ankita Prakash, Advocate; & Shri Govind Gupta, Advocate Revenue by : Ms Ekta Jain, CIT-DR Date of Hearing : 05.05.2025 Date of Pronouncement : 18.06.2025 ORDER PER ANUBHAV S…

Vivek Tiwari, Hyderabad vs. ACIT, Circle 3, Suri

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

ITA 163/KOL/2025[2020-21]Status: DisposedITAT Kolkata16 Jun 2025AY 2020-21

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 139(1)Section 143(1)Section 250Section 90

…intended to serve.” I.T.A. No.: 163/KOL/2025 Assessment Year: 2020-21 Vivek Tiwari. 12. Further, in the case of Engineering Analysis Centre of Excellence (P.) Ltd. vs. Commissioner of Income-tax [2021] 125 taxmann.com 42 (SC)/[2021] 281 Taxman 19 (SC)/[2021] 432 ITR 471 (SC), Hon'ble Supreme Court have held as under that the provisions of DTAA shall override the provisions of the Income-tax Act unless they are more beneficial to the assessee: 165. The conclusions in the aforestated paragraph have no direct relevance to the facts at hand as the effect of section 90(2) of the Income-tax Act, read with explanation…

Siemens Aktiengesellschaft, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, grounds No

ITA 7779/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Jun 2025AY 2008-09

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)

Section 143(3)Section 234BSection 271(1)(c)Section 271G

…f the assessee in assessment years 2003-04 & 2004-05. " 13. Now, this issue of taxation of royalty under the DTAA has been decided by the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited vs. CIT reported in (2021) 432 ITR 471(SC). The Hon'ble Supreme Court vide its order grouped various appeals before it into following four categories: - The first category deals with cases in which computer software is purchased directly by an end-user, resident in India, from a foreign, non-resident supplier or manufacturer. - The second category of cases deals with resident Indian c…

The Commissioner of Income Tax - International Taxation -1 vs. Amazon Web Services, Inc

ITA/150/2025HC Delhi29 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSCFor Respondent: Mr. Porus Kaka, Sr. Advocate with Mr. Rohit Jain
Section 144C(13)Section 147Section 148Section 195Section 201Section 260ASection 9

…in any case, stands conclusively settled bearing in mind the pertinent observations which were rendered by the Supreme Court in Engg. Analysis Centre of Excellence (P) Ltd. v. CIT [Engg. Analysis Centre of Excellence (P) Ltd. v. CIT, (2022) 3 SCC 321 : (2021) 432 ITR 471] and have been noticed in Relx Inc. case [CIT v. Relx Inc., (2024) 3 HCC (Del) 229 : (2024) 470 ITR 611] and have been reproduced hereinabove. 12. We deem it appropriate to additionally observe that the right of subscription to a cloud-based software cannot possibly be said to be equivalent to the “use” or “right to use” any industrial, commercia…

Assistant Commissioner of Income Tax, Chennai vs. Cognizant Technology Solutions India Private Limited, Chennai

ITA 1266/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

…er the ‘copyright’ itself: 15. The learned CIT(A) failed to appreciate the fact that the above issue is covered in favour of the Appellant by the decision of the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT 432 ITR 471. 16. The learned CIT(A) has erred in not considering the submissions of the Appellant that the said issue is decided by this Hon’ble ITAT in the Appellant’s favor in an earlier AY in ITA No.1798/Mds/2014. 17. Without prejudice to the above, the learned CIT(A) has failed to consider the fact that disallowance under section 40(a)(i) results in en…

Assistant Commissioner of Income Tax, Chennai vs. Cognizant Technology Solutions India Private Limited, Chennai

ITA 1264/CHNY/2024[2012-13]Status: DisposedITAT Chennai16 May 2025AY 2012-13

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

…er the ‘copyright’ itself: 15. The learned CIT(A) failed to appreciate the fact that the above issue is covered in favour of the Appellant by the decision of the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT 432 ITR 471. 16. The learned CIT(A) has erred in not considering the submissions of the Appellant that the said issue is decided by this Hon’ble ITAT in the Appellant’s favor in an earlier AY in ITA No.1798/Mds/2014. 17. Without prejudice to the above, the learned CIT(A) has failed to consider the fact that disallowance under section 40(a)(i) results in en…

Assistant Commissioner of Income Tax, Chennai vs. Cognizant Technology Solutions India Private Limited, Chennai

ITA 1263/CHNY/2024[2011-12]Status: DisposedITAT Chennai16 May 2025AY 2011-12

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

…er the ‘copyright’ itself: 15. The learned CIT(A) failed to appreciate the fact that the above issue is covered in favour of the Appellant by the decision of the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT 432 ITR 471. 16. The learned CIT(A) has erred in not considering the submissions of the Appellant that the said issue is decided by this Hon’ble ITAT in the Appellant’s favor in an earlier AY in ITA No.1798/Mds/2014. 17. Without prejudice to the above, the learned CIT(A) has failed to consider the fact that disallowance under section 40(a)(i) results in en…

Assistant Commissioner of Income Tax, Chennai vs. Cognizant Technology Solutions India Private Limited, Chennai

ITA 1262/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. R. Raghunatha, Hon'Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai - 600 096. (प्रत्यर्थी/Respondent) Pan: Aaacd 3312M (अपीलार्थी/Appellant) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) The Asst. Commissioner Of Vs Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai - 600 096. Pan: Aaacd 3312M (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निधारिती की ओर से/Assessee By राजस्व की ओर से /Revenue By : Shri N.V. Balaji, Advocate : Shri R. Clement Ramesh Kumar, Cit & Ms. Anitha, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 11.03.2025 घोषणा की तारीख/Date Of Pronouncement : 16.05.2025 - 2 -

For Respondent: Shri N.V. Balaji, Advocate
Section 10ASection 14ASection 40Section 9(1)

…ver the 'copyright' itself. 16. The learned CIT(A) failed to appreciate the fact that the above issue is covered in favour of the Appellant by the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT 432 ITR 471. 17. The learned CIT(A) has erred in not considering the submissions of the Appellant that the said issue is decided by this Hon'ble ITAT in the Appellant's favor in an earlier AY in ITA No.1798/Mds/2014. 18. Without prejudice to the above, the learned CIT(A) has failed to consider the fact that disallowance under section 40(a)(i) results in enha…

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1207/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…ver the ‘copyright’ itself. 15. The learned CIT(A) failed to appreciate the fact that the above issue is covered in favour of the Appellant by the decision of the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT 432 ITR 471. 16. The learned CIT(A) has erred in not considering the submissions of the Appellant that the said issue is decided by this Hon’ble ITAT in the Appellant’s favor in an earlier AY in ITA No.1798/Mds/2014. 17. Without prejudice to the above, the learned CIT(A) has failed to consider the fact that disallowance under section 40(a)(i) results in enha…

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1206/CHNY/2024[2013-14]Status: DisposedITAT Chennai16 May 2025AY 2013-14

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

…er the ‘copyright’ itself: 15. The learned CIT(A) failed to appreciate the fact that the above issue is covered in favour of the Appellant by the decision of the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT 432 ITR 471. 16. The learned CIT(A) has erred in not considering the submissions of the Appellant that the said issue is decided by this Hon’ble ITAT in the Appellant’s favor in an earlier AY in ITA No.1798/Mds/2014. 17. Without prejudice to the above, the learned CIT(A) has failed to consider the fact that disallowance under section 40(a)(i) results in en…

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1205/CHNY/2024[2012-13]Status: DisposedITAT Chennai16 May 2025AY 2012-13

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

…er the ‘copyright’ itself: 15. The learned CIT(A) failed to appreciate the fact that the above issue is covered in favour of the Appellant by the decision of the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT 432 ITR 471. 16. The learned CIT(A) has erred in not considering the submissions of the Appellant that the said issue is decided by this Hon’ble ITAT in the Appellant’s favor in an earlier AY in ITA No.1798/Mds/2014. 17. Without prejudice to the above, the learned CIT(A) has failed to consider the fact that disallowance under section 40(a)(i) results in en…

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1194/CHNY/2024[2011-12]Status: DisposedITAT Chennai16 May 2025AY 2011-12

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

…er the ‘copyright’ itself: 15. The learned CIT(A) failed to appreciate the fact that the above issue is covered in favour of the Appellant by the decision of the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT 432 ITR 471. 16. The learned CIT(A) has erred in not considering the submissions of the Appellant that the said issue is decided by this Hon’ble ITAT in the Appellant’s favor in an earlier AY in ITA No.1798/Mds/2014. 17. Without prejudice to the above, the learned CIT(A) has failed to consider the fact that disallowance under section 40(a)(i) results in en…