2024 (12) TMI 863 - HC - Income Tax

Appeal Dismissed: Standard Facility Use Not Considered Royalty u/s 9(1)(vi) of IT Act, 1961.

The Cal HC dismissed the appeal for the assessment year 2012-13, involving the application of Section 9(1)(vi) of the IT Act, 1961. The respondent's use ... Income deemed to accrue or arise in India - whether the provisions of Section 9(1)(vi) as amended by the Finance Act, 2012 would apply to the respondent assessee who has availed/used standard facility only, not amounting to royalty u/s 9(1)(vi)? - HELD THAT:- The controversy involved in the present appeal is squarely covered by a judgment of Engineering Analysis Centre of Excellence Private Limited [2021 (3) TMI 138 - SUPREME COURT] and in view thereof, the appeal of the Revenue deserves to be dismissed. The Calcutta High Court dismissed the appeal related to the assessment year 2012-13, concerning the application of Section 9(1)(vi) of the Income Tax Act, 1961 to the respondent who used standard facility not amounting to royalty. The court stated that the issue was settled by a Supreme Court judgment in Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax. The appeal was dismissed based on the Supreme Court's decision.