TMI Blog2021 (3) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... able to tax in India or not? - disallowance made under Section 40(a)(i) - HELD THAT:- As decided in the case of ENGINEERING ANALYSIS CENTRE FOR EXCELLENCE PRIVATE LIMITED [ 2021 (3) TMI 138 - SUPREME COURT ] amounts paid by resident Indian end-users/distributors to non-resident computer software manufacture/suppliers, as consideration for the resale/use of the computer software through EULAs/dist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed by the Revenue against the order dated 06.12.2017, passed by the Income Tax Appellate Tribunal. The appeal pertains to the assessment year 2010-2011. This appeal was admitted on the following substantial questions of law: 1. Whether the Tribunal was right in placing reliance on the judgment of this Hon'ble Court in the case of Samsung Electronics Co. Ltd., in ITA No. 2808/2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al has been put to rest in view of the decision rendered by the Supreme Court in Civil Appeal Nos.8733-8734/2018 between Engineering Analysis Centre of Excellence Private Limited Vs. The Commissioner of Income Tax Another, vide order dated 02.03.2021 and the issue involved in this appeal has been answered against the Revenue and in favour of the assessee. 4. Learned counsel for the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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