Which sections of the Income Tax Act does Engineering Analysis Centre of Excellence (P) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 1961, Section 9(1)(vi), Section 234B, Section 195, Section 90.

Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471)

Q: 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.

Q: How many judgments cite Engineering Analysis Centre of Excellence (P) Ltd. v. CIT?

914 judgments on BharatTax cite Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471), spanning 2012 to 2026.

The Commissioner of Income Tax vs. M/S. Kennametal Inc

Appeal is disposed off,

ITA/418/2022HC Karnataka24 Feb 2025

Bench: KRISHNA S DIXIT,G BASAVARAJA

Section 260Section 9

…- 1 - NC: 2025:KHC:8031-DB ITA No. 418 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO.418 OF 2022 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU - 560 095. 2. THE DEPUTY DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE-1(2), PRESENT ADDRESS DCIT, INTERNATIONAL TAXATION, CIRCLE-1(2), 4TH FLOOR, BMTC BUILDING, 80 FEET…

Sudhir Sudarshan Gaur, Mumbai vs. Income Tax Officer, Ward-26(2)(1), Mumbai

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

ITA 6641/MUM/2024[2020-2021]Status: DisposedITAT Mumbai20 Feb 2025AY 2020-2021

Bench: Smt. Beena Pillai () I.T.A. No. 6641/Mum/2024 Assessment Year: 2020-21

Section 139(1)Section 139(9)Section 154Section 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. 9. I am 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 assess…

DCIT(It)-2(1)-2, Mumbai vs. Deloitte Haskins & Sells LLP, Mumbai

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

ITA 5715/MUM/2024[2019-20]Status: DisposedITAT Mumbai18 Feb 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 195Section 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 the case of EY Global Services Ltd., which was heavily relied upon by…

DCIT, New Delhi vs. M/S. Rhc Holding Pvt. Ltd., New Delhi

In the result, appeal of the assessee is allowed

ITA 2446/DEL/2014[2009-10]Status: DisposedITAT Delhi14 Feb 2025AY 2009-10

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.2446/िद"ी/2024(िन.व. 2017-18) Gsma Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State Of America ...... अपीलाथ"/Appellant Pan: Aaecg-1610-K बनाम Vs. Assistant Commissioner Of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By: Shri P.P Singh, Advocate "ितवादी"ारा/Respondent By: Shri M.S Nethrapal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/08/2025 घोषणा क" ितिथ/ Date Of Pronouncement : 04/11/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 06.04.2021 Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2017-18. 2. The Registry Has Issued Defect Memo Stating That The Appeal Is Time Barred By 1076 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons For Delay In Filing Of Appeal.

For Appellant: Shri P.P Singh, AdvocateFor Respondent: Shri M.S Nethrapal, CIT-DR

Section 143(3)Section 9(1)(vii)

…13. The distinction between the transfer of a copyright as distinct from a mere right to use copyrighted material was again highlighted by the Supreme Court in Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 19/432 ITR 471/(2022) 3 SCC 321 when it observed- "179. The Revenue, therefore, when referring to "royalties" under the DTAA, makes a distinction between such royalties, no doubt in the context of technical services, and remittances for supply of computer software, which is then treated as business profits, taxable under the relevant DTAA depending upon whether…

The Commissioner of Income Tax vs. M/S Urban Ladder Home Decor Solutions Pvt Ltd

Appeals are dismissed

ITA/11/2022HC Karnataka07 Feb 2025

Bench: V KAMESWAR RAO,S RACHAIAH

Section 260

…the three years under consideration. ” It may be stated here that, the ITAT has mainly relied upon the decision of the Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited -Vs.- Commissioner of Income Tax and Another [2021 SCC OnLine SC 159] [‘Engineering Analysis (supra)’ for short] to hold that assessee was not liable to deduct TDS on such payments made to non- residents. - 8 - ITA No. 11 of 2022 c/w ITA No. 12 of 2022, ITA No. 14 of 2022 & ITA No. 15 of 2022 4. These appeals have been admitted on the following substantial questions of law: i)…

M/S. Mashreq Bank Psc., Mumbai vs. DDIT (It) - 3(2), Mumbai

In the result, the appeal is allowed, as indicated above

ITA 1342/MUM/2006[2002-2003]Status: DisposedITAT Mumbai06 Feb 2025AY 2002-2003

Bench: Justice (Retd.) C. V. Bhadangshri Saktijit Dey & Ms. Padmavathy Sassessment Year: 2002-03

Section 37Section 44C

…ble income of PE, since, the conditions for the taxability of expenses are a matter to be determined by domestic law, subject to, the provision of Article 24 on non-discrimination. He submitted, in case of Engineering Analysis Centre of Excellence Pvt. Ltd., 432 ITR 471, the Hon’ble Supreme Court has observed that OECD Commentary has persuasive value in interpretation of Tax Treaties. 9. Thus, he submitted, even considering Article 7(3) of the Tax Treaty on standalone basis, it has to be interpreted that expenses attributable to the PE has to be allowed as deduction, subject to, 12 AY: 2002-03 (Mashreq Ba…