Engineering Excellence (P) Ltd. v. CIT

432 ITR 47Supreme Court of India#20857 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 143(3)Section 144C(13)Section 144C(5)Section 1961 Section 234A Section 234B Section 270A

Judgments citing Engineering Excellence (P) Ltd. v. CIT

Microsoft Regional Sales Pte. Ltd., Singapore vs. ACIT, Circle 2(2)(1), International Taxation, Delhi

In the result, appeal of the assessee is partly allowed as

ITA 3412/DEL/2023[2021-22]Status: DisposedITAT Delhi21 Mar 2024AY 2021-22

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.3412/Del/2023 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Microsoft Regional Sales Pte. Ltd., Acit, C/O Nirmal Malpani, Ernst & Vs. Circle-2(2)(1), Young Llp, 3Rd & 6Th Floor, International Taxation, Worldmark 1, Igi Airport E-2 Block, Civic Centre, Hospitality District, Aerocity, New Delhi. New Delhi. Pan No. Aadcm1638A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144C(5)Section 234ASection 270A

…under India-USA Double Taxation Avoidance Treaty (DTAA). At the very outset, learned counsel appearing for the assessee submitted that the issue is squarely covered by the decision of Hon'ble Supreme Court in case of Engineering Excellence (P) Ltd. vs. CIT - 432 ITR 47 (SC). He further submitted that in assessee's own case in past assessment years, the Tribunal has consistently held that the revenue earned from Cloud Services is not taxable as royalty either under the domestic law or under the treaty provisions. He submitted, even, Hon'ble Supreme Court has dismissed the special leave petition filed by the Reven…

Microsoft Regional Sales Pte. Ltd., Singapore vs. ACIT, Circle 2(2)(1), International Taxation, Delhi

In the result, the appeal is allowed

ITA 2125/DEL/2023[2020-21]Status: DisposedITAT Delhi17 Oct 2023AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2020-21 Microsoft Regional Sales Pte. Acit, Ltd., (Formerly Known As Circle-2(2)(1), International Microsoft Regional Sales Taxation, Corporation), C/O. Mr. Delhi. Nirmal Malpani, Ernst & Young Llp, 3Rd & 6Th Floor, Vs. Worldmark 1, Igi Airport Hospitality District Aerocity, New Delhi-1100 37

For Appellant: Shri Akshay Uppal, AdvFor Respondent: Sh. Vizay B Vasanta, CIT-DR

Section 143(3)Section 144C(13)

…under India-USA Double Taxation Avoidance Treaty (DTAA). At the very outset, learned counsel appearing for the assessee submitted that the issue is squarely covered by the decision of Hon'ble Supreme Court in case of Engineering Excellence (P) Ltd. vs, CIT – 432 ITR 47 (SC). He further submitted that in assessee’s own case in past assessment years, the Tribunal has consistently held that the revenue earned from Cloud Services is not taxable as royalty either under the domestic law or under the treaty provisions. He submitted, even, Hon'ble Supreme Court has dismissed the special leave petition filed by the Re…

Deputy Commissioner of Income Tax, (International Taxation) Circle-1(2), Bangalore vs. Ibm India Private Limited, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 318/BANG/2023[2017-18]Status: DisposedITAT Bangalore08 Jun 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 201(1)

…g before the Hon’ble Supreme Court. 4. By this application u/s 158A(5) of the I.T.Act, it is submitted that the Hon’ble Supreme Court vide its judgment dated 2nd March, 2021 in the case of Engineering Analysis Centre of Excellence Private Limited reported in 432 ITR 471 had overruled the judgment of the Hon’ble Karnataka High Court and decided the issue in favour of the assessee. Therefore, it was submitted that as per section 158A(5) of the I.T.Act, the ITAT is required to amend the order passed by it in IT(IT)A Nos.369/Bang/2016 & 370/Bang/2016 in conformity with the judgment passed by the Hon’ble Apex Court.…

Deputy Commissioner of Income Tax, (International Taxation) Circle-1(2), Bangalore vs. Ibm India Private Limited, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 317/BANG/2023[2016-17]Status: DisposedITAT Bangalore08 Jun 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 201(1)