Supreme Court of India · 2021-03-02
ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs THE COMMISSIONER OF INCOME TAX
- Citation / case number
- SC 2011/38137
- Court
- Supreme Court of India
- Petitioner
- ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED
- Respondent
- THE COMMISSIONER OF INCOME TAX
- Author
- HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
- Bench
- HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN, HON'BLE MR. JUSTICE B.R. GAVAI, HON'BLE MR. JUSTICE HRISHIKESH ROY
Judgment text excerpt
The Supreme Court ruled on the tax liability of Engineering Analysis Centre of Excellence Private Limited, determining that the services provided by the company constituted 'royalty' under the Income Tax Act. The court emphasized the interpretation of the term 'royalty' and its implications for tax obligations. The judgment clarified the tax treatment of payments made for technical services, leading to a significant impact on similar cases.