TMI Blog2021 (11) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Engineering Analysis Centre of Excellence Private Limited [ 2021 (3) TMI 138 - SUPREME COURT ] Therefore, for such reasons, this Tax Case Appeal is allowed and the reopening is held to be unsustainable in law in the light of the decision rendered by the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited - Tax Case Appeal No.409 of 2015 - - - Dated:- 3-9-2021 - Hon'ble Mr. Justice T.S. Sivagnanam And Hon'ble Mr. Justice Sathi Kumar Sukumara Kurup For the Appellant : Mr.N.V.Balaji For the Respondent : Mr.Karthik Ranganathan Senior Standing Counsel JUDGMENT T.S. SIVAGNANAM, J. This Tax Case Appeal filed by the assessee under Section 260 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our categories: i) The first category deals with cases in which computer software is purchased directly by an end-user, resident in India, from a foreign, non-resident supplier or manufacturer. ii) The second category of cases deals with resident Indian companies that act as distributors or resellers, by purchasing computer software from foreign, nonresident suppliers or manufacturers and then reselling the same to resident Indian end-users. iii)The third category concerns cases wherein the distributor happens to be a foreign, non-resident vendor, who, after purchasing software from a foreign, nonresident seller, resells the same to resident Indian distributors or end-users. iv) The fourth category includes cases wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 195 of the Income Tax Act. The answer to this question will apply to all four categories of cases enumerated by us in paragraph 4 of this judgment. 174. The appeals from the impugned judgments of the High Court of Karnataka are allowed, and the aforesaid judgments are set aside. The ruling of the AAR in Citrix Systems (AAR) (supra) is set aside. The appeals from the impugned judgments of the High Court of Delhi are dismissed. 7.In the light of the above decision, the challenge to the reopening proceedings has become academic. Nevertheless, since the Tribunal has upheld the validity of the reopening proceedings, we have to necessarily decide this case against the Revenue and in favour of the assessee, or else, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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