ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION — C.A. No. 8733 - 8734/2018

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010381372011

Filing Date

01-Dec-2011

Registration No

C.A. No. 8733 - 8734/2018

Diary Number

38137/2011

Order Date

02-Mar-2021

Document Type

ROP - of Main Case

Neutral Citation

2021 INSC 137

Disposal Type

Disposed Off

Last updated 05-Jul-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED

    Adv. B. VIJAYALAKSHMI MENON

Respondent(s)

  1. 1.THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION

    Adv. ANIL KATIYAR

Case History

  1. Case disposedDisposed

  2. 02-Mar-2021

    ROP - of Main CaseView PDF

  3. 02-Mar-2021

    Judgement - of Main CaseView PDF

  4. 02-Mar-2021

    Fixed Date by Court

    Hon'ble Mr. Justice Rohinton Fali Nariman, Hon'ble Mr. Justice B.R. Gavai and Hon'ble Mr. Justice Hrishikesh Roy

  5. 18-Feb-2021

    ROP - of Main CaseView PDF

  6. 18-Feb-2021

    Fixed Date by Court

    Hon'ble Mr. Justice Rohinton Fali Nariman, Hon'ble Mr. Justice Hemant Gupta and Hon'ble Mr. Justice B.R. Gavai

  7. 17-Feb-2021

    ROP - of Main CaseView PDF

  8. 17-Feb-2021

    Fixed Date by Court

    Hon'ble Mr. Justice Rohinton Fali Nariman, Hon'ble Mr. Justice Hemant Gupta and Hon'ble Mr. Justice B.R. Gavai

  9. 16-Feb-2021

    ROP - of Main CaseView PDF

  10. 16-Feb-2021

    Fixed Date by Court

    Hon'ble Mr. Justice Rohinton Fali Nariman, Hon'ble Mr. Justice Hemant Gupta and Hon'ble Mr. Justice B.R. Gavai

  11. 11-Feb-2021

    ROP - of Main CaseView PDF

  12. 11-Feb-2021

    Fixed Date by Court

    Hon'ble Mr. Justice Rohinton Fali Nariman, Hon'ble Mr. Justice Hemant Gupta and Hon'ble Mr. Justice B.R. Gavai

  13. 10-Feb-2021

    ROP - of Main CaseView PDF

  14. 10-Feb-2021

    Fixed Date by Court

    Hon'ble Mr. Justice Rohinton Fali Nariman, Hon'ble Mr. Justice Hemant Gupta and Hon'ble Mr. Justice B.R. Gavai

  15. 09-Feb-2021

    ROP - of Main CaseView PDF

  16. 09-Feb-2021

    Fixed Date by Court

    Hon'ble Mr. Justice Rohinton Fali Nariman, Hon'ble Mr. Justice Hemant Gupta and Hon'ble Mr. Justice B.R. Gavai

  17. 03-Feb-2021

    ROP - of Main CaseView PDF

  18. 03-Feb-2021

    Fixed Date by Court

    Hon'ble Mr. Justice Rohinton Fali Nariman, Hon'ble Mr. Justice Navin Sinha and Hon'ble Mr. Justice K.M. Joseph

  19. 21-Jan-2021

    ROP - of Main CaseView PDF

  20. 21-Jan-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman, Hon'ble Mr. Justice Navin Sinha and Hon'ble Mr. Justice K.M. Joseph

  21. 01-Dec-2020

    ROP - of Main CaseView PDF

  22. 01-Dec-2020

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Hrishikesh Roy

  23. 11-Feb-2020

    ROP - of Main CaseView PDF

  24. 11-Feb-2020

    Fixed Date by Court

    Hon'ble Mr. Justice Rohinton Fali Nariman, Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice V. Ramasubramanian

  25. 30-Jan-2020

    ROP - of Main CaseView PDF

  26. 30-Jan-2020

    Fixed Date by Court

    Hon'ble Mr. Justice Rohinton Fali Nariman, Hon'ble Mr. Justice Aniruddha Bose and Hon'ble Mr. Justice V. Ramasubramanian

  27. 29-Jan-2020

    Fixed Date by Court

    Hon'ble Mr. Justice Rohinton Fali Nariman, Hon'ble Mr. Justice Aniruddha Bose and Hon'ble Mr. Justice V. Ramasubramanian

  28. 15-Jan-2020

    ROP - of Main CaseView PDF

  29. 02-May-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  30. 01-May-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  31. 30-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  32. 25-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  33. 24-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  34. 23-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  35. 11-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  36. 10-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  37. 09-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  38. 04-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  39. 03-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  40. 02-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  41. 28-Mar-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  42. 27-Mar-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  43. 26-Mar-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  44. 14-Mar-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  45. 13-Mar-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  46. 07-Mar-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  47. 06-Mar-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  48. 28-Feb-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  49. 27-Feb-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Sanjay Kishan Kaul

  50. 26-Feb-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  51. 20-Feb-2019

    Fixed Date by Court

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Vineet Saran

  52. 19-Feb-2019

    Fixed Date by Court

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Navin Sinha

  53. 24-Jan-2019

    ROP - of Main CaseView PDF

  54. 19-Nov-2018

    ROP - of Main CaseView PDF

  55. 19-Nov-2018

    IA

    Hon'ble The Chief Justice Ranjan Gogoi, Hon'ble Mr. Justice Sanjay Kishan Kaul and Hon'ble Mr. Justice K.M. Joseph

  56. 24-Aug-2018

    ROP - of Main CaseView PDF

  57. 15-Mar-2018

    Fixed Date by Court

    Hon'ble Mr. Justice Adarsh Kumar Goel, Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Uday Umesh Lalit

  58. 13-Mar-2018

    ROP - of Main CaseView PDF

  59. 13-Mar-2018

    Fixed Date by Court

    Hon'ble Mr. Justice Adarsh Kumar Goel, Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Uday Umesh Lalit

  60. 31-Jan-2018

    ROP - of Main CaseView PDF

  61. 31-Jan-2018

    Fixed Date by Court

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Navin Sinha

  62. 24-Jan-2018

    ROP - of Main CaseView PDF

  63. 24-Jan-2018

    Mention Memo

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Navin Sinha

  64. 11-Jan-2018

    ROP - of Main CaseView PDF

  65. 04-Oct-2017

    ROP - of Main CaseView PDF

  66. 04-Oct-2017

    Ordinary

    Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Sanjay Kishan Kaul

  67. 18-Sep-2017

    ROP - of Main CaseView PDF

  68. 18-Sep-2017

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  69. 18-Sep-2017

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  70. 20-Jul-2017

    First hearing

    Initial hearing scheduled

  71. 20-Jul-2017

    After Week/Month/Vacation

    Hon'ble Mr. Justice R.K. Agrawal and Hon'ble Mr. Justice Abhay Manohar Sapre

  72. 27-Feb-2017

    ROPView PDF

  73. 27-Feb-2017

    Office ReportView PDF

  74. 27-Feb-2017

    ROPView PDF

  75. 08-Feb-2017

    ROPView PDF

  76. 08-Feb-2017

    ROPView PDF

  77. 12-Jan-2017

    ROPView PDF

  78. 12-Jan-2017

    ROPView PDF

  79. 11-Jan-2017

    Office ReportView PDF

  80. 16-Dec-2016

    ROPView PDF

  81. 16-Dec-2016

    ROPView PDF

  82. 16-Dec-2016

    Office ReportView PDF

  83. 16-Dec-2016

    Office ReportView PDF

  84. 16-Dec-2016

    ROPView PDF

  85. 16-Dec-2016

    ROPView PDF

  86. 09-Dec-2016

    ROPView PDF

  87. 09-Dec-2016

    Office ReportView PDF

  88. 09-Dec-2016

    ROPView PDF

  89. 08-Dec-2016

    ROPView PDF

  90. 08-Dec-2016

    Office ReportView PDF

  91. 08-Dec-2016

    ROPView PDF

  92. 07-Dec-2016

    Office ReportView PDF

  93. 07-Nov-2016

    ROPView PDF

  94. 07-Nov-2016

    ROPView PDF

  95. 07-Nov-2016

    Office ReportView PDF

  96. 07-Nov-2016

    Office ReportView PDF

  97. 07-Nov-2016

    ROPView PDF

  98. 07-Nov-2016

    ROPView PDF

  99. 18-Oct-2016

    ROPView PDF

  100. 18-Oct-2016

    ROPView PDF

  101. 17-Oct-2016

    Office ReportView PDF

  102. 07-Oct-2016

    ROPView PDF

  103. 07-Oct-2016

    Office ReportView PDF

  104. 07-Oct-2016

    ROPView PDF

  105. 03-Oct-2016

    ROPView PDF

  106. 03-Oct-2016

    Office ReportView PDF

  107. 03-Oct-2016

    ROPView PDF

  108. 26-Sep-2016

    Office ReportView PDF

  109. 30-Aug-2016

    ROPView PDF

  110. 30-Aug-2016

    Office ReportView PDF

  111. 30-Aug-2016

    ROPView PDF

  112. 17-Aug-2016

    ROPView PDF

  113. 17-Aug-2016

    Office ReportView PDF

  114. 17-Aug-2016

    ROPView PDF

  115. 19-Jul-2016

    ROPView PDF

  116. 19-Jul-2016

    ROPView PDF

  117. 11-Jul-2016

    ROPView PDF

  118. 11-Jul-2016

    Office ReportView PDF

  119. 11-Jul-2016

    ROPView PDF

  120. 21-Apr-2016

    ROPView PDF

  121. 21-Apr-2016

    Office ReportView PDF

  122. 21-Apr-2016

    ROPView PDF

  123. 12-Apr-2016

    ROPView PDF

  124. 12-Apr-2016

    ROPView PDF

  125. 11-Aug-2015

    ROPView PDF

  126. 11-Aug-2015

    Office ReportView PDF

  127. 11-Aug-2015

    ROPView PDF

  128. 25-Mar-2015

    ROPView PDF

  129. 25-Mar-2015

    ROPView PDF

  130. 21-Jul-2014

    ROPView PDF

  131. 11-Jul-2014

    ROPView PDF

  132. 28-Apr-2014

    ROPView PDF

  133. 15-Apr-2014

    ROPView PDF

  134. 31-Mar-2014

    ROPView PDF

  135. 20-Jan-2014

    ROPView PDF

  136. 02-Jan-2014

    ROPView PDF

  137. 06-Dec-2013

    ROPView PDF

  138. 12-Sep-2013

    ROPView PDF

  139. 08-Aug-2013

    ROPView PDF

  140. 08-Aug-2013

    ROPView PDF

  141. 29-Jul-2013

    Office ReportView PDF

  142. 29-Jul-2013

    ROPView PDF

  143. 22-Jul-2013

    ROPView PDF

  144. 10-May-2013

    ROPView PDF

  145. 09-May-2013

    ROPView PDF

  146. 16-Apr-2013

    ROPView PDF

  147. 11-Apr-2013

    ROPView PDF

  148. 08-Mar-2013

    ROPView PDF

  149. 06-Mar-2013

    ROPView PDF

  150. 06-Mar-2013

    ROPView PDF

  151. 15-Feb-2013

    ROPView PDF

  152. 04-Feb-2013

    ROPView PDF

  153. 04-Feb-2013

    ROPView PDF

  154. 09-Jan-2013

    ROPView PDF

  155. 06-Dec-2012

    ROPView PDF

  156. 23-Nov-2012

    ROPView PDF

  157. 30-Oct-2012

    ROPView PDF

  158. 29-Oct-2012

    ROPView PDF

  159. 17-Sep-2012

    ROPView PDF

  160. 24-Aug-2012

    ROPView PDF

  161. 09-Aug-2012

    ROPView PDF

  162. 08-Aug-2012

    ROPView PDF

  163. 20-Jul-2012

    ROPView PDF

  164. 16-Jul-2012

    ROPView PDF

  165. 06-Jul-2012

    ROPView PDF

  166. 06-Jul-2012

    ROPView PDF

  167. 04-Jul-2012

    ROPView PDF

  168. 09-May-2012

    ROPView PDF

  169. 08-May-2012

    ROPView PDF

  170. 08-May-2012

    ROPView PDF

  171. 25-Apr-2012

    ROPView PDF

  172. 18-Apr-2012

    ROPView PDF

  173. 09-Apr-2012

    ROPView PDF

  174. 02-Apr-2012

    ROPView PDF

  175. 23-Mar-2012

    ROPView PDF

  176. 27-Jan-2012

    ROPView PDF

  177. 16-Dec-2011

    ROPView PDF

  178. 01-Dec-2011

    Case filed

    Registration No. C.A. No. 8733 - 8734/2018

  179. [ 2021 INSC 137 ]

    Judgement - of Main CaseView PDF

View Full Judgment
casestatus.in Summary

Case Summary: Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax Hearing Date: 02-03-2021 Outcome: The Supreme Court (Justices Nariman, Gupta, and Gavai) held that payments by Indian end-users/distributors to non-resident software manufacturers for software resale/use via EULAs/distribution agreements do not constitute royalty payments subject to tax deduction at source under Section 195 of the Income Tax Act. The Court allowed appeals against High Court of Karnataka judgments and set aside the AAR ruling in Citrix Systems, while dismissing appeals against High Court of Delhi judgments. This case analysis is maintained by casestatus.in based on publicly available court records.

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