Engineering Analysis Centre of Excellence Pvt.Ltd. v. CIT

2021 SCC OnLine SC 159Reported decision2021#6414 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(3)Section 144BSection 144C(3)Section 195Section 40(a)(i)

Issues it is cited on

section 195arm's length priceinternational transactionnon-residentsection 143(3)indiainterest

Judgments citing Engineering Analysis Centre of Excellence Pvt.Ltd. v. CIT

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)…

ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 3(1), CHENNAI, CHENNAI vs. SAIPEM INDIA PROJECTS PRIVATE LIMITED, CHENNAI

The appeals stand dismissed

ITA 2319/CHNY/2024[2018]Status: DisposedITAT Chennai15 Jan 2025

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2264/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.2319/Chny/2024 (िनधा)रण वष) / Assessment Year: 2018-19) Acit M/S. Saipem India Projects Pvt. Ltd. बनाम/ Corporate Circle-3(1), 4, Fourth Lane Yaralagadda Towers Chennai. Off Nungambakkam High Road, Vs. Nungambakkam, Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaaci-7915-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S.P. Chidambaram (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri A. Sasikumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 07-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 15-01-2025 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Revenue For Assessment Years (Ays) 2017- 18 & 2018-19 Have Identical Facts & Issues. First, We Take Up Appeal For Ay 2017-18 Which Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Chennai-16 [Cit(A)] On 28-06- 2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer

For Appellant: Shri S.P. Chidambaram (Advocate) – Ld.ARFor Respondent: Shri A. Sasikumar (CIT) -Ld. DR
Section 143(3)Section 195Section 40

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग'र, "ाियक सद# के सम(। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.2264/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) & 2. आयकरअपील सं./ ITA No.2319/Chny/2024 (िनधा)रण वष) / Assessment Year: 2018-19) ACIT M/s. Saipem India Projects Pvt. Ltd. बनाम/ Corporate Circle-3(1), 4, Fourth Lane Yaralagadda Towers Chennai. Off Nungambakkam High Road, Vs. Nungambakkam, Chennai-600 034. "थायीलेखासं./जीआइआ…

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. SAIPEM INDIA PROJECTS PRIVATE LIMITED, KANCHIPURAM

The appeals stand dismissed

ITA 2264/CHNY/2024[2017-18]Status: DisposedITAT Chennai15 Jan 2025AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2264/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.2319/Chny/2024 (िनधा)रण वष) / Assessment Year: 2018-19) Acit M/S. Saipem India Projects Pvt. Ltd. बनाम/ Corporate Circle-3(1), 4, Fourth Lane Yaralagadda Towers Chennai. Off Nungambakkam High Road, Vs. Nungambakkam, Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaaci-7915-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S.P. Chidambaram (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri A. Sasikumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 07-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 15-01-2025 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Revenue For Assessment Years (Ays) 2017- 18 & 2018-19 Have Identical Facts & Issues. First, We Take Up Appeal For Ay 2017-18 Which Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Chennai-16 [Cit(A)] On 28-06- 2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer

For Appellant: Shri S.P. Chidambaram (Advocate) – Ld.ARFor Respondent: Shri A. Sasikumar (CIT) -Ld. DR
Section 143(3)Section 195Section 40

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग'र, "ाियक सद# के सम(। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.2264/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) & 2. आयकरअपील सं./ ITA No.2319/Chny/2024 (िनधा)रण वष) / Assessment Year: 2018-19) ACIT M/s. Saipem India Projects Pvt. Ltd. बनाम/ Corporate Circle-3(1), 4, Fourth Lane Yaralagadda Towers Chennai. Off Nungambakkam High Road, Vs. Nungambakkam, Chennai-600 034. "थायीलेखासं./जीआइआ…

VOLVO INFORMATION TECHNOLOGY AB,SWEDEN vs. DCIT INT. TAX. CIRCLE -3(1)(1), NEW DELHI

In the result, assessee’s appeals in ITA No

ITA 2780/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Dec 2023AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

Section 194CSection 9(1)(vi)

…er submits that the Impugned Ruling is liable to be set aside as it is contrary to the law declared by the Supreme Court in its recent judgment dated 02.03.2021, Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax and Anr., 2021 SCC OnLine SC 159. He submits that vide the Service Agreement and the MOU, the EYGSL (UK) provides to EYGBS (India) a non-exclusive non- assignable sub-licence (with no right to grant further sub-licences) to use the deliverables and/or services. The EYGSL (UK) purchases the software from third-party vendors by way of a licence for the use of the same b…

VOLVO INFORMATION TECHNOLOGY AB,SWEDEN vs. DCIT, INTL. TAXATION, CIRCLE- 3(1)(1), NEW DELHI

In the result, assessee’s appeals in ITA No

ITA 393/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Dec 2023AY 2014-15

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

Section 194CSection 9(1)(vi)

…er submits that the Impugned Ruling is liable to be set aside as it is contrary to the law declared by the Supreme Court in its recent judgment dated 02.03.2021, Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax and Anr., 2021 SCC OnLine SC 159. He submits that vide the Service Agreement and the MOU, the EYGSL (UK) provides to EYGBS (India) a non-exclusive non- assignable sub-licence (with no right to grant further sub-licences) to use the deliverables and/or services. The EYGSL (UK) purchases the software from third-party vendors by way of a licence for the use of the same b…

COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ERICSSON, AB SWEDEN

ITA - 679 / 2023HC Delhi04 Dec 2023

…ty under the Act and India -Sweden DTAA?” 10. Mr. Bhatia submits that he cannot but accept that the proposed question of law no.(ii) is covered by the decision of the Supreme Court rendered in Engineering Analysis Center of Excellence Pvt. Ltd. v. CIT, 2021 SCC OnLine SC 159. However, as regards the proposed question of law no.(i), Mr Bhatia contends that the CIT(A) has delved into facts which ought to have established that the respondent/assessee had a fixed place PE ITA 679/2023 & connected appeals page 3 of 4 This is a digitally signed order. The authenticity of the order can be re-veri…

COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ERICSSON, AB SWEDEN

ITA - 684 / 2023HC Delhi04 Dec 2023

…ty under the Act and India -Sweden DTAA?” 10. Mr. Bhatia submits that he cannot but accept that the proposed question of law no.(ii) is covered by the decision of the Supreme Court rendered in Engineering Analysis Center of Excellence Pvt. Ltd. v. CIT, 2021 SCC OnLine SC 159. However, as regards the proposed question of law no.(i), Mr Bhatia contends that the CIT(A) has delved into facts which ought to have established that the respondent/assessee had a fixed place PE ITA 679/2023 & connected appeals page 3 of 4 This is a digitally signed order. The authenticity of the order can be re-veri…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION - 2 vs. MOL CORPORATION

ITA/267/2017HC Delhi19 May 2022

…ITA 267/2017 Page 1 of 3 $~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 267/2017 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION – 2 ..... Appellant Through: Mr. Kunal Sharma, Advocate. versus MOL CORPORATION ..... Respondent Through: Mr. Nageswar Rao and Ms. Deepika Agarwal, Advocates. % Date of Decision: 19th May, 2022 CORAM: HON’BLE MR. JUSTICE MANMOHAN HON’BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1. Present appeal has been filed by the Revenue challenging the remand order passed by the Income Tax Appellate Tribunal (‘ITAT’). The relevant portion of the impug…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. MOL CORPORATION

ITA/419/2019HC Delhi19 May 2022

…ITA 419/2019 Page 1 of 3 $~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 419/2019 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 ..... Appellant Through: Mr. Ruchir Bhatia and Ms. Mansie Jain, Advocates. versus MOL CORPORATION ..... Respondent Through: Mr. Nageswar Rao and Ms. Deepika Agarwal, Advocates. % Date of Decision: 19th May, 2022 CORAM: HON’BLE MR. JUSTICE MANMOHAN HON’BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1. Present appeal has been filed by the revenue challenging the remand order passed by the Income Tax Appellate Tribunal (‘ITAT’). The relevant…

AUTODESK ASIA PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-1(1), BANGALORE

In the result, appeal of the assessee is allowed

ITA 1861/BANG/2017[2014-15]Status: DisposedITAT Bangalore20 Sept 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.1861/Bang/2017 Assessment Year : 2014-15 M/S. Autodesk Asia Pte Ltd., Vs. The Deputy Commissioner Of Income Tax C/O Autodesk India Pvt. Ltd., (International Taxation), Diyashree Chambers, Circle -1(1), A4, ‘A’ Wing, 2Nd Floor, Bengaluru. Langford Road, Bengaluru – 560 025. Pan : Aafca 6398 D Appellant Respondent Appellant By : Smt. Manasa Anantha, Advocate Respondent By : Ms. Neera Malhotra, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 15.09.2021 Date Of Pronouncement : 20.09.2021 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Final Order Of Assessment Dated 14.07.2017 By The Dcit(International Taxation), Circle – 1(1), Bengaluru, Passed Under Section 143(3) R.Ws. 144C(5) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’), Relating To Assessment Year 2014-15. 2. In This Appeal, The Question For Consideration Is Whether The Assessee Who Is A Non-Resident & Tax Resident Of Singapore In Terms Of The India- Singapore Double Taxation Avoidance Agreement (Dtaa) Who Acts As A Distributor Of Computer Software & Providing Ancillary Services In The Asia

For Appellant: Smt. Manasa Anantha, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.1861/Bang/2017 Assessment Year : 2014-15 M/s. Autodesk Asia Pte Ltd., Vs. The Deputy Commissioner of Income Tax C/o Autodesk India Pvt. Ltd., (International Taxation), Diyashree Chambers, Circle -1(1), A4, ‘A’ Wing, 2nd Floor, Bengaluru. Langford Road, Bengaluru – 560 025. PAN : AAFCA 6398 D APPELLANT RESPONDENT Appellant by : Smt. Manasa Anantha, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru Date of hearing : 15.09.2021 Date of Pronou…

M/S. ANSYS SOFTWARE PRIVATE LIMITED,BENGALURU vs. INCOME TAX OFFICER (INTERNATIONAL TAXATION), WARD-1(1), BANGALORE

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

ITA 734/BANG/2020[2010-11]Status: DisposedITAT Bangalore23 Aug 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: S/Shri S.V. Ravishankar & Narendra Sharma, AdvocatesFor Respondent: Shri Kannan Narayanan, Jt. CIT(DR)(ITAT), Bengaluru
Section 195Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.731 to 734/Bang/2020 Assessment years : 2007-08 to 2010-11 Ansys Software [P] Ltd., Vs. The Income Tax Officer, Prestige Tech Park, 2nd Floor, Ward 1(1), Mercury Block (2B), International Taxation, Kadubeesanahalli Village, Bengaluru. Varthur Hobli, Outer Ring Road, Bangalore East Taluk, Bengaluru – 560 103. PAN: AADCA 1658E APPELLANT RESPONDENT Appellant by : S/Shri S.V. Ravishankar & Narendra Sharma, Advocates Respondent by : Shri Kannan Narayanan, Jt. CIT…

M/S. ANSYS SOFTWARE PRIVATE LIMITED,BENGALURU vs. INCOME TAX OFFICER (INTERNATIONAL TAXATION), WARD-1(1), BANGALORE

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

ITA 733/BANG/2020[2009-10]Status: DisposedITAT Bangalore23 Aug 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: S/Shri S.V. Ravishankar & Narendra Sharma, AdvocatesFor Respondent: Shri Kannan Narayanan, Jt. CIT(DR)(ITAT), Bengaluru
Section 195Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.731 to 734/Bang/2020 Assessment years : 2007-08 to 2010-11 Ansys Software [P] Ltd., Vs. The Income Tax Officer, Prestige Tech Park, 2nd Floor, Ward 1(1), Mercury Block (2B), International Taxation, Kadubeesanahalli Village, Bengaluru. Varthur Hobli, Outer Ring Road, Bangalore East Taluk, Bengaluru – 560 103. PAN: AADCA 1658E APPELLANT RESPONDENT Appellant by : S/Shri S.V. Ravishankar & Narendra Sharma, Advocates Respondent by : Shri Kannan Narayanan, Jt. CIT…

M/S. ANSYS SOFTWARE PRIVATE LIMITED,BENGALURU vs. INCOME TAX OFFICER (INTERNATIONAL TAXATION), WARD-1(1), BANGALORE

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

ITA 732/BANG/2020[2008-09]Status: DisposedITAT Bangalore23 Aug 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: S/Shri S.V. Ravishankar & Narendra Sharma, AdvocatesFor Respondent: Shri Kannan Narayanan, Jt. CIT(DR)(ITAT), Bengaluru
Section 195Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.731 to 734/Bang/2020 Assessment years : 2007-08 to 2010-11 Ansys Software [P] Ltd., Vs. The Income Tax Officer, Prestige Tech Park, 2nd Floor, Ward 1(1), Mercury Block (2B), International Taxation, Kadubeesanahalli Village, Bengaluru. Varthur Hobli, Outer Ring Road, Bangalore East Taluk, Bengaluru – 560 103. PAN: AADCA 1658E APPELLANT RESPONDENT Appellant by : S/Shri S.V. Ravishankar & Narendra Sharma, Advocates Respondent by : Shri Kannan Narayanan, Jt. CIT…

M/S. ANSYS SOFTWARE PRIVATE LIMITED,BENGALURU vs. INCOME TAX OFFICER (INTERNATIONAL TAXATION), WARD-1(1), BENGALURU

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

ITA 731/BANG/2020[2007-08]Status: DisposedITAT Bangalore23 Aug 2021AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: S/Shri S.V. Ravishankar & Narendra Sharma, AdvocatesFor Respondent: Shri Kannan Narayanan, Jt. CIT(DR)(ITAT), Bengaluru
Section 195Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.731 to 734/Bang/2020 Assessment years : 2007-08 to 2010-11 Ansys Software [P] Ltd., Vs. The Income Tax Officer, Prestige Tech Park, 2nd Floor, Ward 1(1), Mercury Block (2B), International Taxation, Kadubeesanahalli Village, Bengaluru. Varthur Hobli, Outer Ring Road, Bangalore East Taluk, Bengaluru – 560 103. PAN: AADCA 1658E APPELLANT RESPONDENT Appellant by : S/Shri S.V. Ravishankar & Narendra Sharma, Advocates Respondent by : Shri Kannan Narayanan, Jt. CIT…

M/S. AUTODESK ASIA PTE LIMITED,SINGAPORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE - 1(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1274/BANG/2019[2016-17]Status: DisposedITAT Bangalore09 Aug 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B R Baskaranit(It)A No.1274/Bang/2019 Assessment Year: 2016-17 M/S. Autodesk Asia Pte. Ltd., Vs. The Assistant Commissioner Of 3, Fusionopolis Way 10/21 Symbiosis, Income Tax (International Taxation), Singapore, Foreign, Singapore. Circle – 1(1), Pan: Aafca 6398 D Bengaluru. Appellant Respondent Assessee By : Shri. T. Suryanarayana, Advocate Revenue By : Ms. Neera Malhotra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 05.08.2021 Date Of Pronouncement : 09.08.2021 O R D E R Per N.V. Vasudevan: This Is An Appeal By The Assessee Against The Order Dated 24.04.2019 Passed By The Acit (International Taxation), Circle -1(1), Bengaluru, Under Section 143(3) Read With Section 144C Of The Income Tax Act, 1961 (Act), In Relation To Ay 2016-17. 2. The Assessee Is A Company Incorporated In Singapore & Is A Tax Resident Of Singapore In Terms Of The India Singapore Double Taxation Avoidance Agreement (Dtaa). The Assessee Is Engaged In The Business Of Distribution Of Computer Software & Providing Ancillary Services In The Asia Pacific Region. During The Relevant Previous Year, The Assessee Sold

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144CSection 195Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.1274/Bang/2019 Assessment year: 2016-17 M/s. Autodesk Asia Pte. Ltd., Vs. The Assistant Commissioner of 3, Fusionopolis Way 10/21 Symbiosis, Income Tax (International Taxation), Singapore, Foreign, Singapore. Circle – 1(1), PAN: AAFCA 6398 D Bengaluru. APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Advocate Revenue by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 05.08.2021 Date of Pronouncement : 09.08.2021 O R D E R Per N.V. Va…

AUTODESK ASIA PTE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-1(1), BANGALORE

In the result all appeals filed by assessee stands allowed

ITA 27/BANG/2021[2017-18]Status: DisposedITAT Bangalore14 Jun 2021AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A No.27/Bang/2021 Assessment Year : 2017-18

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri Shishir Srivastava, CIT
Section 143(3)Section 144C(5)Section 234BSection 270ASection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No.27/Bang/2021 Assessment Year : 2017-18 M/s Autodesk Asia Pvt. Ltd., The Asst. Commissioner of 3, Fusionopolis Way, Income-Tax, #10-21 Symiosis (Intl. Taxation), Singapore – 138 633. Vs. Circle-1(1), Bengaluru. PAN – AAFCA 6398 D APPELLANT RESPONDENT Revenue by : Shri Shishir Srivastava, CIT Assessee by : Smt. Tanmayee Rajkumar, Advocate Date of Hearing : 06-04-2021 Date of Pronouncement : 14-06-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal ha…

AUTO DESK ASIA PTE LTD.,,BANGALORE vs. ASST. DIT,

In the result all appeals filed by assessee stands allowed

ITA 1758/BANG/2013[2010-11]Status: DisposedITAT Bangalore14 Jun 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.1758/Bang/2013 It(Tp)A No.294/Bang/2014 Assessment Year : 2010-11 & 2011-12

For Appellant: Shri T Suryanarayana, AdvocateFor Respondent: Smt. Vandana Sagar, CIT-DR
Section 143(3)Section 144CSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.1758/Bang/2013 IT(TP)A No.294/Bang/2014 Assessment Year : 2010-11 & 2011-12 M/s Autodesk Asia Pvt. Ltd., The Dy. Commissioner of 3, Fusionopolis Way, Income-Tax (ITA No.294) & #10-21 Symiosis The Asst. Director of Singapore – 138 633. Vs. Income-tax (IT(TP)A No.1758 (Intl. Taxation), PAN – AAFCA 6398 D Circle-1(1), Bengaluru. APPELLANT RESPONDENT IT(TP)A No.489/Bang/2016 IT(TP)A No.191/Bang/2017 Assessment Year : 2012-13 & 2013-14 M/s Autodesk Asia Pvt. Ltd…

M/S. ANSYS SOFTWARE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), BENGALURU

In the result appeals filed by assessee for assessment years 2007-08 to 2010-11 stands allowed

ITA 2039/BANG/2019[2010-11]Status: HeardITAT Bangalore31 Mar 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri.Muzaffar Hussain, Addl. CIT(DR)(ITAT)
Section 143(2)Section 234Section 234BSection 28Section 30Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2036 to 2039/Bang/2019 Assessment Year: 2007-08 to 2010-11 M/s. Ansys Software Pvt. Ltd., DCIT, Kabra Excelsior, 3rd Floor, Circle-1(1)(1), No.6A, 7th Main, 1st Block, Bengaluru. Vs. Koramangala, Bengaluru-560 034. PAN NO : AADCA 1658 E APPELLANT RESPONDENT Appellant by : Shri. Narendra Sharma, Advocate Respondent by : Shri.Muzaffar Hussain, Addl. CIT(DR)(ITAT) Date of Hearing : 29.03.2021 Date of Pronouncement : 31.03.2021 O R D E R Per Beena Pillai Jud…