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

432 ITR 471Supreme Court of India2021#49 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 292,668 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)

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

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ALCALTEL LUCENT INTERNATIONAL

Appeals are dismissed

ITA/260/2026HC Delhi27 Mar 2026

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

Section 260ASection 9(1)(vi)

…eement (DTAA) between India and France?” 2. The first proposed question is covered against the Revenue by virtue of the Supreme Court judgment in Engineering Analysis Centre of Excellence Pvt. Ltd. V. Commissioner of Income Tax and Anr reported in [2021]432 ITR 471 (SC). 3. Consequently, no substantial question of law arises in present batch of appeals. 4. Accordingly, the present appeals are dismissed. DINESH MEHTA, J VINOD KUMAR, J MARCH 27, 2026/dd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code…

COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ALCATEL LUCENT INTERNATIOANL FRANCE

Appeals are dismissed

ITA/261/2026HC Delhi27 Mar 2026

Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR

Section 260ASection 9(1)(vi)

…eement (DTAA) between India and France?” 2. The first proposed question is covered against the Revenue by virtue of the Supreme Court judgment in Engineering Analysis Centre of Excellence Pvt. Ltd. V. Commissioner of Income Tax and Anr reported in [2021]432 ITR 471 (SC). 3. Consequently, no substantial question of law arises in present batch of appeals. 4. Accordingly, the present appeals are dismissed. DINESH MEHTA, J VINOD KUMAR, J MARCH 27, 2026/dd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ALCALTEL LUCENT INTERNATIONAL

Appeals are dismissed

ITA/264/2026HC Delhi27 Mar 2026

Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR

Section 260ASection 9(1)(vi)

…eement (DTAA) between India and France?” 2. The first proposed question is covered against the Revenue by virtue of the Supreme Court judgment in Engineering Analysis Centre of Excellence Pvt. Ltd. V. Commissioner of Income Tax and Anr reported in [2021]432 ITR 471 (SC). 3. Consequently, no substantial question of law arises in present batch of appeals. 4. Accordingly, the present appeals are dismissed. DINESH MEHTA, J VINOD KUMAR, J MARCH 27, 2026/dd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code…

COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ALCATEL LUCENT FRANCE

Appeals are dismissed

ITA/259/2026HC Delhi27 Mar 2026

Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR

Section 260ASection 9(1)(vi)

…eement (DTAA) between India and France?” 2. The first proposed question is covered against the Revenue by virtue of the Supreme Court judgment in Engineering Analysis Centre of Excellence Pvt. Ltd. V. Commissioner of Income Tax and Anr reported in [2021]432 ITR 471 (SC). 3. Consequently, no substantial question of law arises in present batch of appeals. 4. Accordingly, the present appeals are dismissed. DINESH MEHTA, J VINOD KUMAR, J MARCH 27, 2026/dd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code…

COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ALCATEL LUCENT INTERNATIONAL FRANCE

Appeals are dismissed

ITA/265/2026HC Delhi27 Mar 2026

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

Section 260ASection 9(1)(vi)

…eement (DTAA) between India and France?” 2. The first proposed question is covered against the Revenue by virtue of the Supreme Court judgment in Engineering Analysis Centre of Excellence Pvt. Ltd. V. Commissioner of Income Tax and Anr reported in [2021]432 ITR 471 (SC). 3. Consequently, no substantial question of law arises in present batch of appeals. 4. Accordingly, the present appeals are dismissed. DINESH MEHTA, J VINOD KUMAR, J MARCH 27, 2026/dd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code…

AMITH VISHNAV GUDIMELLA,HYDERABAD vs. ITO, WARD-12(1), HYDERABAD, HYDERABAD

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

ITA 1705/HYD/2025[2020-21]Status: HeardITAT Hyderabad06 Mar 2026AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1705/Hyd/2025 Assessment Year 2020-2021 Amith Vishnav The Income Tax Officer, Gudimella, Hyderabad. Ward-12(1), Pin – 500 008. Telangana. Vs. Hyderabad. Pan Aghpv2565J Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By Sri T Chaitanya Kumar, Advocate राज" व "ारा/Revenue By : Ms Reema Yadav, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 03.03.2026 घोषणा की तारीख/Pronouncement: 06.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: MS Reema Yadav, Sr. AR
Section 143(1)Section 154Section 90Section 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 assessee…

SHIPIJ RATHORE,INDORE vs. INCOME TAX OFFICER 1(2), INDORE

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

ITA 557/IND/2025[2021-2022]Status: DisposedITAT Indore19 Feb 2026AY 2021-2022

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi**

Section 143(1)Section 154Section 90

…## आयकर अपीलीय अिधकरण**,** इंदौर Ɋायपीठ**,** इंदौर **IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE** #### **BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER** ## **ITA No.557/Ind/2025** **Assessment Year:2021-22** | Shipij<br>Rathore,<br>126,<br>Swami<br>Dayanand<br>Nagar,<br>Indore | | बनाम/<br>Vs. | ITO<br>1(2)<br>Indore | |---------------------------------------------------------------------|----------------------------------------|--------------|-----------------------| | (Assessee/Appellant)…

DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HALLIBURTON WORLDWIDE GMBH, DEHRADUN

In the result, the appeal is dismissed

ITA 250/DDN/2025[2016-17]Status: DisposedITAT Dehradun18 Feb 2026AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.250/Ddn/2025 िनधा"रणवष"/Assessment Year:2016-17 बनाम Dy. Commissioner Of Income Tax, Halliburton Worldwide Gmbh 1St Floor, Ida, 46, E.C. Road, Aayakar Bhawan, 13-A, Subhash Road, Vs. Dehradun, Uttarakhand. Dehradun- 248001,Uttarakhand. Pan No.Aadch1061Q अपीलाथ" Appellant ""यथ"/Respondent

Section 115ASection 250Section 9(1)(vi)

…d rights ingrained in a copyright. Further, it is noted that the issue is no more res-integra as the same has been decided by Hon’ble Supreme Court in the case ofEngineering Analysis Centre of Excellence (P.) Ltd. v. CIT (2021) 125 taxmann.com42/281 Taxman 19/432 ITR 471 wherein it was held that the amounts paid byresident Indian end-users/distributors to non- resident computer softwaremanufacturers/suppliers, as consideration for the resale/use of the computer softwarethrough distribution agreements, is not the payment of royalty for the use of copyrightin the computer software, and that the same does not give r…

SHELL INTERNATIONAL PETROLEUM COMPANY LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-4(2)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 1751/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Feb 2026AY 2022-23

Bench: Shri Amit Shukla & Shri Girish Agrawalshell International Petroleum Vs Deputy Commissioner Of Company Limited Income Tax (International C/O B S R & Co. Llp, 2Nd Floor, Taxation) 4(2)(1), Lodhaexcelus, Apollo Mills Mumbai Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400011

For Appellant: Shri Madhur Agarwal and Shreyas Sardesai, AdvocatesFor Respondent: Shri Satya Pal Kumar, CIT DR
Section 144C(5)Section 2(24)Section 234BSection 9(1)(vi)

…taxable; b) Receipts towards IT services provision and software license do not qualify as 'Royalty/FTS' under India-UK DTAA and also in view of decision of Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT [2023] 432 ITR 471 (SC). 5.2. This issue is also a recurring one and stands covered in assessee's favour in its own case by the decisions of the co-ordinate benches from AY 2011-12 to AY 2020-21. Further, the issue involved is covered by the Hon'ble Apex Court in the case of Engineering Analysis Centre of Excellence Put. Ltd. V. CIT(A) [2023] 432 ITR 147, wherein…

SUVODEEP PYNE,GARIA vs. ITO, WARD 63(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2252/KOL/2025[2020-2021]Status: DisposedITAT Kolkata21 Jan 2026AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2251&2252/Kol/2025 Assessment Years: 2018-19 & 2020-21 Suvodeep Pyne…………………..…..……….………….……….……….……Appellant Castle Apt 3B, 129, Garia Main Road, Kamdahari, Garia S.O, W.B-700084.. [Pan: Bbypp8655C] Vs. Ito, Ward-63(1), Kolkata……………………………..…….....……...…..…..Respondent Appearances By: Shri Siddharth Pratim Dutta, Adv. & Sanjana Jha, Adv., Appeared On Behalf Of The Appellant. Shri S B Chakraborthy, Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 04, 2025 Date Of Pronouncing The Order : January 21, 2026 Order Per Pradip Kumar Choubey: Both The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2018-19 & 2020-21 Against Separate Orders Both Dated 09.08.2025 Of The Addl/Jcit(A) Kochi [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.2251/Kol/2025 Is Taken As Lead Case For Narration Of Facts. Ita No.2251/Kol/2025 – Brief Facts Of The Case Are That In This 2. Case, The Assessee Filed His Return Of Income For The Fy-2017-18, Relevant To The A.Y- 2018-19 On 29.08.2018 By Disclosing Gross Total Income Of Rs. 68,85,998/- & Claimed Deduction A Sum Of Ra.7,455/-. During The Year Under Consideration, The Assessee Disclosed Income From Salary Of

Section 111ASection 112Section 154Section 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 im (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 in respect of the supporting documents filed by assessee. 14. In Vikash Daga Vs ACIT Circle-3 (1) Gurgaon ITA No.2536/Del/2022, t…

SUVODEEP PYNE,GARIA vs. ITO, WARD 63(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2251/KOL/2025[2018-2019]Status: DisposedITAT Kolkata21 Jan 2026AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2251&2252/Kol/2025 Assessment Years: 2018-19 & 2020-21 Suvodeep Pyne…………………..…..……….………….……….……….……Appellant Castle Apt 3B, 129, Garia Main Road, Kamdahari, Garia S.O, W.B-700084.. [Pan: Bbypp8655C] Vs. Ito, Ward-63(1), Kolkata……………………………..…….....……...…..…..Respondent Appearances By: Shri Siddharth Pratim Dutta, Adv. & Sanjana Jha, Adv., Appeared On Behalf Of The Appellant. Shri S B Chakraborthy, Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 04, 2025 Date Of Pronouncing The Order : January 21, 2026 Order Per Pradip Kumar Choubey: Both The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2018-19 & 2020-21 Against Separate Orders Both Dated 09.08.2025 Of The Addl/Jcit(A) Kochi [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.2251/Kol/2025 Is Taken As Lead Case For Narration Of Facts. Ita No.2251/Kol/2025 – Brief Facts Of The Case Are That In This 2. Case, The Assessee Filed His Return Of Income For The Fy-2017-18, Relevant To The A.Y- 2018-19 On 29.08.2018 By Disclosing Gross Total Income Of Rs. 68,85,998/- & Claimed Deduction A Sum Of Ra.7,455/-. During The Year Under Consideration, The Assessee Disclosed Income From Salary Of

Section 111ASection 112Section 154Section 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 im (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 in respect of the supporting documents filed by assessee. 14. In Vikash Daga Vs ACIT Circle-3 (1) Gurgaon ITA No.2536/Del/2022, t…

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. DDIT, NEW DELHI

In the result, assessee’s appeals in :

ITA 3313/DEL/2013[2005-06]Status: DisposedITAT Delhi02 Jan 2026AY 2005-06

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

ITA 1836/DEL/2009[2004-05]Status: DisposedITAT Delhi02 Jan 2026AY 2004-05

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

ITA 1835/DEL/2009[2003-04]Status: DisposedITAT Delhi02 Jan 2026AY 2003-04

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

ITA 1834/DEL/2009[2002-03]Status: DisposedITAT Delhi02 Jan 2026AY 2002-03

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

ITA 1833/DEL/2009[2001-02]Status: DisposedITAT Delhi02 Jan 2026AY 2001-02

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

TATA CONSULTANCY SERVICES LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX 3(4), MUMBAI

In the result, appeals of both, revenue and assessee are partly allowed for all the three assessment years

ITA 1518/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Dec 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. Advocate and Shri Manish Kumar Kanth, AdvocateFor Respondent: Shri Ajay Chandra, CIT DR
Section 1Section 92CSection 92C(3)

…in favour of assessee for Assessment Year 2007-08 to Assessment Year 2015-16. While deciding on this issue, reliance is placed on the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd., vs. CIT reported in 432 ITR 471. The same finding applies to the facts of the present Tata Consultancy Services Ltd. AY 2016-17, 2017-18 and 2018-19 Assessment Year before us also. Accordingly, grounds raised by the revenue in this respect are dismissed. 19.2. Relevant portion of the order of the Coordinate Bench for Assessment Year 2015-16 in ITA No. 2413 and 2477/Mum/2021 in…

VERITAS STORAGE SINGAPORE PTE LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE INT TAX 3(1)(1) DEL, NEW DELHI

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

ITA 2026/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Dec 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Krinwant Sahay[Assessment Year: 2022-23] Veritas Storage (Singapore) Ptd. Vs. Deputy Commissioner Of Income Ltd. 9 Tamasek Boulevard, Tax, Circle-3(1)(1), Intl. Taxation, 39-01 Suntec Tower Two, Civic Centre, Minto Road, Singapore-038989 New Delhi-110002 Pan :Aafcv2394A (Assessee) (Revenue) Assessee By Shri Tarun Gulati, Sr. Adv. & Shri Nikhil Gupta, Adv. & Shri Prince Nagpal, Adv. Revenue By Srhi M.S. Nethrapal, Cit-Dr Date Of Hearing 30.09.2025 Date Of Pronouncement .12.2025 Order Per Krinwant Sahay, Am:

Section 144C(11)

…L/2022, and ITA/2021/DEL /2022, has consistently held that income from the sale of software licenses is neither "royalty" nor "FTS," inter alia, in light of the decision of the Hon'ble Supreme Court in Engineering Analysis Center of Excellence Pvt Ltd. /2021] 432 ITR 471, and is thus not taxable in India. 2.3 It is respectfully submitted that the facts of this matter are identical to those in the case of Symantec Asia Pacific Pre Lid, Singapore V DCIT (International Taxation). New Delhi (TA/1000/DEL/2017), in which this Hon'ble Tribunal categorically held that the software licenses sold by the appellant did not q…

VAIBHAV DAS MUNDHRA,KOLKATA vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC,, BANGALORE

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

ITA 35/KOL/2025[2021-2022]Status: DisposedITAT Kolkata29 Dec 2025AY 2021-2022

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 234BSection 234CSection 250Section 295(1)Section 90

…TAA overrides the provisions of the Act and the Rules, as held by various Hon'ble High Courts, which has also been confirmed 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. 5. For that CIT(A) has ignored to follow judicial hierarchy as the recent jurisdictional ITAT Bench B Kolkata order in case of Sukdev Sen ACIT, Circle-61, Kolkata (I.T.A. No.78/Kol/2024) on 18-04-2024 and this order states that merely because the assessee could not file Form No. 67 within the prescribed time limit as per the provisions of rule 1…

ASIA TODAY LTD,MUMBAI vs. ADIT (IT) 2(2), MUMBAI

In the result, Assessee's appeal is allowed

ITA 1403/MUM/2008[2004-2005]Status: DisposedITAT Mumbai24 Dec 2025AY 2004-2005

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2004-05 M/S. Asia Today Limited, Asst. Director Of Income C/O. Zee Entertainment Enterprises Tax (International Ltd., Vs. Taxation)-2(2), 135, Dr. Annie Besant Road, Scindia House, Worli, Mumbai – 400 018 Bellard Estate, Pan: Aabca0249F Mumbai - 400039 (Appellant) (Respondent) Present For: Assessee By : Shri Niraj Sheth, Ld. A.R. Revenue By : Shri Krishna Kumar, Ld. Sr. D.R. Date Of Hearing : 10.10.2025 Date Of Pronouncement : 24.12.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 25.01.2007, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2004-05. 2. The Relevant Facts For Adjudication Of This Appeal Are As Under: The Assessee, Being A Foreign Telecasting Company Incorporated In Mauritius & Having Tax Residency Certificate Of Mauritius , During The Ay Under Consideration Was Engaged In The Production & Acquiring Rights Of Various Television Films Including Feature Films, As A Copy Right Owner/Holder Of Various Hindi Feature Films Produced & Censored In India, As Mentioned In Schedule ‘C’ Annexed With The ‘Agreement Of 2 M/S Asia Today Ltd. Vs Asst. Dit (Int. Taxation)-2(2)

For Appellant: Shri Niraj Sheth, Ld. A.RFor Respondent: Shri Krishna Kumar, Ld. Sr. D.R
Section 250Section 9(1)(vi)

…ed no right with respect to copyright upon the Indian entities. This aspect, in any case, is liable to be answered in favour of the assessee bearing in mind the decision of the Supreme Court in Engineering Analysis Centre of Excellence (P). Ltd. v. CIT [2021] 432 ITR 471/[2022] 3 SCC 321 and which had clearly held and recognized the distinction between a broadcasting right and a copyright as flowing from Sections 14 and 37 of the Copyright Act, 1957. This quite apart from the undisputed fact that insofar as the present respondent is concerned, even the question of broadcasting rights does not arise since it was i…

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