{"id":62938,"date":"2026-07-30T16:06:44","date_gmt":"2026-07-30T10:36:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-ey-global-services-ltd-2025-131-itr-467delhi-trib\/"},"modified":"2026-07-30T16:06:44","modified_gmt":"2026-07-30T10:36:44","slug":"dy-cit-v-ey-global-services-ltd-2025-131-itr-467delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-ey-global-services-ltd-2025-131-itr-467delhi-trib\/","title":{"rendered":"Dy. CIT v. EY Global Services Ltd. (2025) 131 ITR 467(Delhi) (Trib)"},"content":{"rendered":"<p class=\"font-claude-response-body\" style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">The assessee, a non-profit central service provider recovering costs incurred in providing centralised services from its Indian group entities, had such receipts, including software licence and maintenance charges, global technology charges, and global wide area network connectivity charges, assessed as royalty for the assessment years 2017-18 to 2019-20 following an adverse ruling of the AAR, though the CIT(A) ruled in the assessee&#8217;s favour based on a subsequent HC decision in the assessee&#8217;s own case holding such receipts not to be royalty either under the Act or under the India-UK DTAA. On appeal, the Tribunal upheld the order of the CIT(A), holding that there was no infirmity in treating the software licence and maintenance charges, global technology charges, and global wide area network connectivity charges as not constituting royalty, consistent with the principles laid down by the SC in Engineering Analysis Centre of Excellence P. Ltd. v. CIT <b>(<\/b>2021) 432 ITR 471 (SC) (AY. 2017-18 to 2019-20) <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Effect of Supreme Court decision in Engineering Analysis Centre of Excellence P. Ltd. v. CIT (2021) 432 ITR 471 (SC)-Software licence fees, global wide area network connectivity, and global technology charges not royalty-Order of Commissioner (Appeals) upheld-DTAA-India-UK. <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62938","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gn8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62938","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62938"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62938\/revisions"}],"predecessor-version":[{"id":62939,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62938\/revisions\/62939"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}