106 ITR 895 (SC) (iv) Jeans Knit (P.) Ltd. v. DCIT

428 ITR 285Reported decision2020#25102 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 143(3)Section 144(13)Section 234ASection 234BSection 270ASection 9(1)(vi)Section 9(1)(vii)Section 9(1)(vii)(b)

Judgments citing 106 ITR 895 (SC) (iv) Jeans Knit (P.) Ltd. v. DCIT

SPRINGER NATURE CUSTOMER SERVICE CENTER GMBH,GERMANY vs. ACIT CIRCLE 3(1)(2) INTL TAX NEW DELHI, INTL TAX NEW DELHI

In the result, both the appeals of the assessee are allowed

ITA 3307/DEL/2023[2021-22]Status: DisposedITAT Delhi05 Jul 2024AY 2021-22

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Himanshu Sinha, Adv. &For Respondent: Sh. Vijay B. Vasanta, CIT-DR
Section 143(3)Section 234ASection 234BSection 270A

…a Autoelektrik Ltd. (ii) UPS SCS (Asia) Limited, ITA No. 2426/Mum/2010 dated 22.02.2012. (iii) R. Dalmia v. CIT, [1977] 106 ITR 895 (SC) (iv) Jeans Knit (P.) Ltd. v. DCIT, (2012) 23 taxmann.com 393 (Bangalore ITAT), confirmed by Karnataka High Court in [2020] 428 ITR 285. 13.3 For a service to be construed as a technical service, it should involve the application of some special skill or knowledge concerning the technical field. 13.4 Consultancy service involves offering advice, or extending advisory services by a professional, although there could be an overlap between technical and consultancy services. In som…

SPRINGER NATURE CUSTOMER SERVICE CENTER GMBH,GERMANY vs. ACIT-3(1)(2) INT. TAXATION, DELHI

In the result, both the appeals of the assessee are allowed

ITA 2420/DEL/2023[2020-21]Status: DisposedITAT Delhi05 Jul 2024AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Himanshu Sinha, Adv. &For Respondent: Sh. Vijay B. Vasanta, CIT-DR
Section 143(3)Section 234ASection 234BSection 270A

…a Autoelektrik Ltd. (ii) UPS SCS (Asia) Limited, ITA No. 2426/Mum/2010 dated 22.02.2012. (iii) R. Dalmia v. CIT, [1977] 106 ITR 895 (SC) (iv) Jeans Knit (P.) Ltd. v. DCIT, (2012) 23 taxmann.com 393 (Bangalore ITAT), confirmed by Karnataka High Court in [2020] 428 ITR 285. 13.3 For a service to be construed as a technical service, it should involve the application of some special skill or knowledge concerning the technical field. 13.4 Consultancy service involves offering advice, or extending advisory services by a professional, although there could be an overlap between technical and consultancy services. In som…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SPRINGER NATURE CUSTOMER SERVICES CENTRE GMBH (EARLIER KNOWN AS SPRINGER CUSTOMERS CENTRE GMBH)

ITA/306/2023HC Delhi12 Jul 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 143(1)Section 143(2)Section 143(3)Section 144C(3)(a)Section 9(1)(vi)

…ktrik Ltd. (ii) UPS SCS (Asia) Limited, ITA No. 2426/Mum/2010 dated 22.02.2012. (iii) R. Dalmia v. CIT, [1977] 106 ITR 895 (SC) (iv) Jeans Knit (P.) Ltd. v. DCIT, (2012) 23 taxmann.com 393 (Bangalore ITAT), confirmed by Karnataka High Court in [2020] 428 ITR 285. 13.3 For a service to be construed as a technical service, it should involve the application of some special skill or knowledge concerning the technical field. 13.4 Consultancy service involves offering advice, or extending advisory services by a professional, although there could be an overlap between technical and consultancy services.…

106 ITR 895 (SC) (iv) Jeans Knit (P.) Ltd. v. DCIT (428 ITR 285) — Cited in 3 Judgments | BharatTax