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

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

ITA 6442/MUM/2024[2019-20]Status: DisposedITAT Mumbai02 Apr 2025AY 2019-20

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 6441/MUM/2024[2018-19]Status: DisposedITAT Mumbai02 Apr 2025AY 2018-19

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., Mumbai

ITA 6439/MUM/2024[2015-16]Status: DisposedITAT Mumbai02 Apr 2025AY 2015-16

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 6436/MUM/2024[2014-15]Status: DisposedITAT Mumbai02 Apr 2025AY 2014-15

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…

Shri Vijay Singh, Gurgaon vs. ITO, Gurgaon

The appeals are allowed

ITA 928/DEL/2017[2013-14]Status: DisposedITAT Delhi01 Apr 2025AY 2013-14

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…

Mukeshkumar Amrutlal Shah, Mumbai vs. ACIT Circle 19(1), Mumbai

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

ITA 805/MUM/2025[2020-21]Status: HeardITAT Mumbai28 Mar 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 139(1)Section 139(9)Section 143(1)(a)Section 143(3)Section 234ASection 90

…d 17/11/2021. It’s a trite law 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. reported in (2021) 432 ITR 471. 5.3 We are thus of the view 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 ass…

Sridharan Venkatanarayanan, Secunderabad vs. DCIT., Circle- 12(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 32/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.32/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Sri Sridharan Vs. Dy. Commissioner Of Venkatanarayanan Income Tax, Circle 12(1) Secunderabad Hyderabad Pan:Bgaps6316N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A V. Balaji राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 24/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2025 आदेश/Order

For Appellant: C.A V. BalajiFor Respondent: : Dr. Sachin Kumar, DR
Section 119(2)(b)Section 139(1)Section 139(5)Section 143(1)Section 91

…respect of the supporting documents filed by assessee.” 6. Thus, the Tribunal has held that provisions of DTAA overrides the provisions of Act and the Rule as held by the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence vs. CIT 432 ITR 471. Similar view has been taken by the Delhi Bench of the Tribunal in the case of NICDC Neemrana Solar Power Ltd. v. Deputy Commissioner of Income- tax (Supra) in Para 8 & 9 as under: “8. In the case of Sumedha Arora v. Income -Tax Officer [2023] 154 taxmann.com 535 (Delhi - Trib.) the Co-ordinate bench held as under: "7. As stated, section 90 of th…

DCIT(It)-3(2)(1), Income Tax Department International Taxation vs. Maquet Critical Care Ab, Sweden

Accordingly, the appeals must be dismissed as withdrawn

ITA 5099/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Mar 2025AY 2015-16

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

For Appellant: NoneFor Respondent: Shri Krishna Kumar, Sr. DR
Section 201Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 5099/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 5096/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 5095/Mum/2024 (Assessment Year: 2017-18) DCIT/ACIT (IT)-3(2)(1), Maquet Critical Care AB, Room No. 614, 6th Floor, Kautilya 2 Rontgenvagen Solna 17154, Vs. Bhavan, BKC Bandra (East), Sweden, Foreign, Maharashtra. Mumbai-400051. PAN: AAJCM4587E Appellant) : Respondent) Appellant /Assessee by : None Revenue / Respondent by : Shri Krishna Kumar, Sr. DR Date of Hearing : 18.03.2025 Date of Pronounce…

ACIT(It) 3 2 1 Mumbai, Income Tax Department International Taxation vs. Maquet Critical Care Ab, Sweden

Accordingly, the appeals must be dismissed as withdrawn

ITA 5096/MUM/2024[2016 17]Status: DisposedITAT Mumbai21 Mar 2025

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

For Appellant: NoneFor Respondent: Shri Krishna Kumar, Sr. DR
Section 201Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 5099/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 5096/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 5095/Mum/2024 (Assessment Year: 2017-18) DCIT/ACIT (IT)-3(2)(1), Maquet Critical Care AB, Room No. 614, 6th Floor, Kautilya 2 Rontgenvagen Solna 17154, Vs. Bhavan, BKC Bandra (East), Sweden, Foreign, Maharashtra. Mumbai-400051. PAN: AAJCM4587E Appellant) : Respondent) Appellant /Assessee by : None Revenue / Respondent by : Shri Krishna Kumar, Sr. DR Date of Hearing : 18.03.2025 Date of Pronounce…

ACIT(It)3-2-1 Mumbai, Mumbai vs. Maquet Critical Care Ab, Sweden

Accordingly, the appeals must be dismissed as withdrawn

ITA 5095/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Mar 2025AY 2017-18

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

For Appellant: NoneFor Respondent: Shri Krishna Kumar, Sr. DR
Section 201Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 5099/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 5096/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 5095/Mum/2024 (Assessment Year: 2017-18) DCIT/ACIT (IT)-3(2)(1), Maquet Critical Care AB, Room No. 614, 6th Floor, Kautilya 2 Rontgenvagen Solna 17154, Vs. Bhavan, BKC Bandra (East), Sweden, Foreign, Maharashtra. Mumbai-400051. PAN: AAJCM4587E Appellant) : Respondent) Appellant /Assessee by : None Revenue / Respondent by : Shri Krishna Kumar, Sr. DR Date of Hearing : 18.03.2025 Date of Pronounce…

Deputy Commissioner of Income Tax(It)-2(1)-2, Mumbaitax, Mumbai vs. Deloitte Touche Tohmatsu India LLP, Mumbai

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

ITA 5091/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Mar 2025AY 2019-20
Section 195(1)Section 195(2)Section 9(1)(vi)

…sessing Officer has simply referred to certain decisions (cited supra) and held them to be in the nature of Royalty. 7. Mr. Percy Pardiwala submitted that now the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs CIT, 432 ITR 471 has reversed the view taken in the various decisions which have been relied upon by the Assessing Officer in coming to the contention that the payments were in the nature of Royalty. He further submitted that the Assessing Officer has heavily relied upon decision of the AAR in the case of EY Global Services Ltd., which was heavily relied upon by…

Deputy Commissioner of Income Tax(It)-2(1)-2, Mumbai vs. Deloitte Touche Tohmatsu India LLP, Mumbai

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

ITA 5089/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Mar 2025AY 2019-20
Section 195(1)Section 195(2)Section 9(1)(vi)

…ssessing Officer has simply referred to certain decisions (cited supra) and held them to be in the nature of Royalty. 7. Mr. Percy Pardiwala submitted that now the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs CIT, 432 ITR 471 has reversed the view taken in the various decisions which have been relied upon by the Assessing Officer in coming to the contention that the payments were in the nature of Royalty. He further submitted that the Assessing Officer has heavily relied upon decision of the AAR in 11 ITA No.5089/Mum/2024 and others Deloitte Touche Tohmatsu India LLP…

Timirbaran Mazumder, Kolkata vs. D.C.I.T./A.C.I.T., Circle 2(1), International Taxation, Kolkata

The appeal are allowed

ITA 1905/KOL/2024[2018-19]Status: DisposedITAT Kolkata20 Mar 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

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

…17/11/2021. 7. It's a trite law 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 reported in (2021) 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…

Suresh Kumar Vobbilisetty, Hyderabad vs. Income Tax Officer, International Taxation-2, Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 1204/HYD/2024[2021-2022]Status: DisposedITAT Hyderabad07 Mar 2025AY 2021-2022

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1204/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2021-22) Shri Suresh Kumar Vs. Income Tax Officer Vobbilisetty, (International Taxation)-2 Hyderabad Hyderabad Pan:Acgpv5441G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca K Hemalatha राज" व "ारा/Revenue By:: Shri Kumar Aditya, Dr सुनवाई की तारीख/Date Of Hearing: 15/01/2025 घोषणा की तारीख/Pronouncement: 07/03/2025 आदेश/Order

For Appellant: CA K HemalathaFor Respondent: : Shri Kumar Aditya, DR
Section 139(1)Section 143(1)Section 91

…respect of the supporting documents filed by assessee.” 6. Thus, the Tribunal has held that provisions of DTAA overrides the provisions of Act and the Rule as held by the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence vs. CIT 432 ITR 471. Similar view has been taken by the Delhi Bench of the Tribunal in the case of NICDC Neemrana Solar Power Ltd. v. Deputy Commissioner of Income-tax (Supra) in Para 8 & 9 as under: Page 5 of 10 ITA No 1204 of 2024 Suresh Kumar Vobbilisetty “8. In the case of Sumedha Arora v. Income -Tax Officer [2023] 154 taxmann.com 535 (Delhi - Trib.) the Co-…

Madan Kumar Sivinigari, Bangalore vs. Income Tax Officer, Ward-5(3)(5), Bangalore

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

ITA 2606/BANG/2024[2020-21]Status: DisposedITAT Bangalore05 Mar 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Navneet N Kini, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2020-21 Madan Kumar Sivinigari, Vs. The Income Tax Officer, No.7, Burlington Ave, Ward - 5(3)(5), Bengaluru. Slough, Berkshire – SL1 2JY . PAN – BEJPS 5699 F APPELLANT RESPONDENT Assessee by : Shri Navneet N Kini, CA Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 30.01.2025 Date of Pronouncement : 05.03.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order pas…

Prl., Commissioner of Income Tax vs. M/S Ibm India Pvt Ltd

ITA/632/2023HC Karnataka04 Mar 2025

Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR

Section 14Section 195Section 260Section 9(1)(vi)Section 9(1)(vii)

…- 1 - NC: 2025:KHC:9113-DB ITA No. 632 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF MARCH, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 632 OF 2023 BETWEEN: 1. PRL., COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), KORMANGALA, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE1(2), KORMANGALA, BANGALORE. …APPELLANTS (BY SRI. E.I.SANMATHI, ADVOCATE) AND: M/S. IBM INDIA PVT. LTD., NO.2, SUBRAMANYA ARCADE, BANNERGHATTA…

Siemens Mobility Gmbh, Germany vs. Assistant Commissioner of Income Tax(International Tax), 4(2)(1), Mumbai

The appeal of the assessee is partly allowed

ITA 4713/MUM/2023[AY 2021-22]Status: DisposedITAT Mumbai27 Feb 2025

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

For Appellant: Shri Nitesh Josh a/w Bhavin
Section 143(3)Section 234ASection 270A

…ur of 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 PrivateLimitedvs.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 India…

Shell International Petroeum Company Limited, Mumbai vs. Asst. Commissioner of Income Tax(International Taxation)-4(2)(1), Mumbai

ITA 5509/MUM/2017[2014-15]Status: DisposedITAT Mumbai27 Feb 2025AY 2014-15

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…

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

ITA 3053/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Feb 2025AY 2012-13

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…

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

ITA 3049/MUM/2017[2013-14]Status: DisposedITAT Mumbai27 Feb 2025AY 2013-14

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…