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

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

ITA 1193/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 ("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…

Hcl Software Products Limited, Delhi vs. The Assistant Commissioner of Income Tax, Circle 11(1), Delhi

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

ITA 2704/DEL/2024[2017-18]Status: DisposedITAT Delhi16 May 2025AY 2017-18

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Aditya Vohra, AdvocateFor Respondent: Shri Tanay Sharma, Sr. DR
Section 115JSection 143(2)Section 195Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER HCL Software Products Limited, vs. ACIT, Circle 11 (1), 806, Siddharth, Delhi. 96, Nehru Place, New Delhi – 110 019. (PAN : AAACI8253L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Aditya Vohra, Advocate Shri Shashvar Dhamega, Advocate REVENUE BY : Shri Tanay Sharma, Sr. DR Date of Hearing : 03.03.2025 Date of Order : 16.05.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Addl/JCIT (A…

Swapan Bhttacharya, Kolkata vs. ACIT, Circle 61, Kolkata

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

ITA 242/KOL/2025[2017-18]Status: DisposedITAT Kolkata05 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 139(1)Section 143(2)Section 143(3)Section 250Section 90

…rvance of all conditions irrespective of the purposes they were intended to serve.” 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…

Sneha Ulhas Rudrawar, Pune vs. The Income Tax Officer Ward-1(5), Aurangabad

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

ITA 2771/PUN/2024[2020-21]Status: DisposedITAT Pune29 Apr 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Vishwas Mundhe
Section 139(1)Section 139(4)Section 143(1)Section 90Section 91

…आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2771/PUN/2024 निर्धारण वर्ा / Assessment Year : 2020-21 Sneha Ulhas Rudrawar, ITO, Ward – 1(5), B-1101, Silos Building, Puranik Aldea Anexo, Aurangabad Next to VITS Orchid Hotel, Baner-Mahalunge, Vs. Pune-411045 PAN : AVVPR4538E अपीलधर्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Kishor B. Phadke Department by : Shri Vishwas Mundhe Date of hearing : 20-02-2025 Date of 29-04-2025 Pronounceme…

International Air Transport Association, Mumbai (for Sending Notices) vs. Deputy Commissioner of Income Tax (International Taxation) - Circle 2(2)(1), Mumbai

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

ITA 3330/MUM/2023[2020-21]Status: DisposedITAT Mumbai29 Apr 2025AY 2020-21

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 3330/Mum/2023 (निर्धारण वर्ा / Assessment Year :2020-21) International Air V/S. Dcit (It), Circle 2(2)(1), Transport Association बिधम Mumbai C/O Ernst & Young Llp Room No. 1722, 17Th Floor, 14Th Floor, The Ruby, 29, Air India Building, Senapati Bapat Marg, Nariman Point, Mumbai, Dadar (West), Mumbai, Maharashtra-400021 Maharashtra-400028 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacci4695N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Porus Kaka and Shri DiveshFor Respondent: Shri Krishna Kumar

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 3330/MUM/2023 (निर्धारण वर्ा / Assessment Year :2020-21) International Air v/s. DCIT (IT), Circle 2(2)(1), Transport Association बिधम Mumbai C/o ERNST & Young LLP Room No. 1722, 17th Floor, 14th Floor, The Ruby, 29, Air India Building, Senapati Bapat Marg, Nariman Point, Mumbai, Dadar (West), Mumbai, Maharashtra-400021 Maharashtra-400028 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCI4695N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assess…

Indira Veluri, Bangalore vs. Income Tax Officer, Ward-4(2)(3), Bangalore

In the result, the appeal is allowed

ITA 2513/BANG/2024[2021-2022]Status: DisposedITAT Bangalore21 Apr 2025AY 2021-2022

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2021-22

For Appellant: Sri Pavan Kumar, A.RFor Respondent: Sri Ganesh R Gale, Standing counsel for department
Section 250Section 253(5)

…ITA No.2513/Bang/2024 Mrs. Indira Veluri, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2021-22 Mrs. Indira Veluri Villa No.789, Phase 3 Adarsh Palm Retreat ITO Bellandur Vs. Ward-4(2)(3) Bangalore 560 103 Bangalore PAN NO : AFAPI8965B APPELLANT RESPONDENT Appellant by : Sri Pavan Kumar, A.R. Respondent by : Sri Ganesh R Gale, Standing counsel for department Date of Hearing : 23.01.2025 Date of Pronouncement : 21.04.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the…

Shell International Petroleum Company Limited, Mumbai vs. Deputy Commissioner of Income Tax (Int Taxation)_4(2)(1), Mumbai

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

ITA 3317/MUM/2023[2020-21]Status: DisposedITAT Mumbai21 Apr 2025AY 2020-21

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

For Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)

…that the question of law as raised in the present appeals, is no more res integra in view of the authoritative pronouncement of the Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 19/432 ITR 471 In the said case the Assessing Officer, applying Article 12(3) of the DTAA entered between India and U.S.A. as also the provisions of Section 9(1)(vi) of the IT Act to the transaction between the parties, held that the transaction involved copyright, which attracted the payment of royalty and accordingly, tax was required to be deducted at source…

Shell International Petroleum Company Limitedium, Mumbai vs. Dy Commissioner of Income Tax (International Taxation)-4(2)(1), Mumbai

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

ITA 995/MUM/2022[2018-19]Status: DisposedITAT Mumbai21 Apr 2025AY 2018-19

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

For Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)

…that the question of law as raised in the present appeals, is no more res integra in view of the authoritative pronouncement of the Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 19/432 ITR 471 In the said case the Assessing Officer, applying Article 12(3) of the DTAA entered between India and U.S.A. as also the provisions of Section 9(1)(vi) of the IT Act to the transaction between the parties, held that the transaction involved copyright, which attracted the payment of royalty and accordingly, tax was required to be deducted at source…

Shell International Petroleum Company Ltd., Mumbai vs. DCIT (It) 4(2)(1), Mumbai

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

ITA 2307/MUM/2022[2019-20]Status: DisposedITAT Mumbai21 Apr 2025AY 2019-20

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

For Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)

…that the question of law as raised in the present appeals, is no more res integra in view of the authoritative pronouncement of the Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 19/432 ITR 471 In the said case the Assessing Officer, applying Article 12(3) of the DTAA entered between India and U.S.A. as also the provisions of Section 9(1)(vi) of the IT Act to the transaction between the parties, held that the transaction involved copyright, which attracted the payment of royalty and accordingly, tax was required to be deducted at source…

M/S. Shell Interational Petroleum Co. Ltd., Mumbai vs. Dy CIT (International Taxation)-4(2)(1), Mumbai

ITA 1244/MUM/2021[2017-18]Status: DisposedITAT Mumbai21 Apr 2025AY 2017-18

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

Section 143(3)Section 234ASection 271(1)(c)

…that the question of law as raised in the present appeals, is no more res integra in view of the authoritative pronouncement of the Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 19/432 ITR 471 In the said case the Assessing Officer, applying Article 12(3) of the DTAA entered between India and U.S.A. as also the provisions of Section 9(1)(vi) of the IT Act to the transaction between the parties, held that the transaction involved copyright, which attracted the payment of royalty and accordingly, tax was required to be deducted at source…

M/S Shell International Petroleum Company Ltd., Mumbai vs. Dy CIT (It)- 4 (2)(1), Mumbai

ITA 7499/MUM/2019[2016-17]Status: DisposedITAT Mumbai21 Apr 2025AY 2016-17

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

For Appellant: Respondent)For Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)Section 271(1)(c)

…that the question of law as raised in the present appeals, is no more res integra in view of the authoritative pronouncement of the Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 19/432 ITR 471 In the said case the Assessing Officer, applying Article 12(3) of the DTAA entered between India and U.S.A. as also the provisions of Section 9(1)(vi) of the IT Act to the transaction between the parties, held that the transaction involved copyright, which attracted the payment of royalty and accordingly, tax was required to be deducted at source…

ACIT, Circle-10(1) New Delhi, C.R Building ITO vs. Igroup Infotech India Pvt. Ltd., Lajpat Nagar

In the result, appeals of Revenue in ITA Nos

ITA 263/DEL/2024[2017-18]Status: DisposedITAT Delhi09 Apr 2025AY 2017-18

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri K.R. Manjani, AdvFor Respondent: Shri Om Parkash, Sr. DR
Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1155/DEL/2024 [A.Y. 2015-16] ITA No. 263/DEL/2024 [A.Y. 2017-18] The A.C.I.T Vs. Igroup Infotech India Pvt Ltd Circle – 10(1) 119, Vinobapuri, Lajpat Nagar II New Delhi New Delhi PAN: AABCI 7221 B CO No. 34/DEL/2024 (A/o ITA No.1155/DEL/2024 [A.Y. 2015-16]) Igroup Infotech India Pvt Ltd Vs. The A.C.I.T 119, Vinobapuri, Lajpat Nagar II Circle – 10(1) New Delhi New Delhi PAN: AABCI 7221 B (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, A…

ACIT, Circle-10(1), ITO, Cr Building, Ip Estate, New Delhi vs. Igroup Infotech India Private Limited, New Delhi

In the result, appeals of Revenue in ITA Nos

ITA 1155/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Apr 2025AY 2015-16

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri K.R. Manjani, AdvFor Respondent: Shri Om Parkash, Sr. DR
Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1155/DEL/2024 [A.Y. 2015-16] ITA No. 263/DEL/2024 [A.Y. 2017-18] The A.C.I.T Vs. Igroup Infotech India Pvt Ltd Circle – 10(1) 119, Vinobapuri, Lajpat Nagar II New Delhi New Delhi PAN: AABCI 7221 B CO No. 34/DEL/2024 (A/o ITA No.1155/DEL/2024 [A.Y. 2015-16]) Igroup Infotech India Pvt Ltd Vs. The A.C.I.T 119, Vinobapuri, Lajpat Nagar II Circle – 10(1) New Delhi New Delhi PAN: AABCI 7221 B (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, A…

Principal Commissioner of Income Tax vs. M/S Ga Infra Private Limited

ITA/60/2024HC Rajasthan02 Apr 2025

Bench: AVNEESH JHINGAN,MANEESH SHARMA

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

Accordingly, the same is dismissed, costs having been

ITA/26/2025HC Karnataka02 Apr 2025

Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR

Section 260Section 40

…- 1 - NC: 2025:KHC:13747-DB ITA No. 26 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF APRIL, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 26 OF 2025 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095 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 FOR SRI. M. DILIP, ADVOCATE…

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

Accordingly, the same is dismissed, costs having been

ITA/23/2025HC Karnataka02 Apr 2025

Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR

Section 260Section 40

…- 1 - NC: 2025:KHC:13746-DB ITA No. 23 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF APRIL, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 23 OF 2025 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095 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, ADVOCATE) AND: M/S. SAMSUNG R A…

Bhupendra Bora, Ghaziabad vs. DCIT, Dehradun

In the result, the appeal is allowed

ITA 230/DDN/2024[2019-20]Status: DisposedITAT Dehradun02 Apr 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Bhupendra Bora, Vs. Dcit, Flat No. S4, Plot No. 618A, Circle-1(1)(1), Sector-1, Vaishali, Dehradun Ghaziabad (Appellant) (Respondent) Pan: Ajkpb5486A Assessee By : None Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

For Appellant: NoneFor Respondent: Shri A. S. Rana, Sr. DR
Section 139(1)Section 139(4)Section 143(1)Section 192Section 90

…(India) (P.) Ltd. [2009] 178 Taxman 505/312 ITR 225 (SC) • GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC) • Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 19/432 ITR 471 (SC) (Pg 106-109 of PB 2-Para 25 & 26) • CBDT Circular No 333 dated 2/4/82 137 ITR (St.) It was submitted that when there is no condition prescribed in DTAA that the FTC can be disallowed for non-compliance of any procedural provision. As the provisions of DTAA override the provisions of the Act, the Assessee has vested right to claim the FTC un…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6470/MUM/2024[2016-17]Status: DisposedITAT Mumbai02 Apr 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…d accordingly taxable in India. On further appeal the CIT(A) deleted the additions made towards Airport Services by placing reliance on the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Center of Excellence Private Limited ([2021] (432 ITR 471) (SC)). The CIT(A) also deleted the addition made with respect to Passenger Services by holding that the said services cannot be taxed under section 9(1)(vii) for the reason that these services do not involve human element, by placing reliance on the decision of the Hon'ble Supreme Court in the case of Bharti Cellular Limited [2010] 330 ITR 239 a…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6444/MUM/2024[2021-22]Status: DisposedITAT Mumbai02 Apr 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…d accordingly taxable in India. On further appeal the CIT(A) deleted the additions made towards Airport Services by placing reliance on the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Center of Excellence Private Limited ([2021] (432 ITR 471) (SC)). The CIT(A) also deleted the addition made with respect to Passenger Services by holding that the said services cannot be taxed under section 9(1)(vii) for the reason that these services do not involve human element, by placing reliance on the decision of the Hon'ble Supreme Court in the case of Bharti Cellular Limited [2010] 330 ITR 239 a…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6443/MUM/2024[2020-21]Status: DisposedITAT Mumbai02 Apr 2025AY 2020-21

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…d accordingly taxable in India. On further appeal the CIT(A) deleted the additions made towards Airport Services by placing reliance on the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Center of Excellence Private Limited ([2021] (432 ITR 471) (SC)). The CIT(A) also deleted the addition made with respect to Passenger Services by holding that the said services cannot be taxed under section 9(1)(vii) for the reason that these services do not involve human element, by placing reliance on the decision of the Hon'ble Supreme Court in the case of Bharti Cellular Limited [2010] 330 ITR 239 a…