Analysis Centre of Excellence (P) Ltd vs CIT: 432 ITR 471 (SC); Van Oord ACZ India (P) Ltd. v. CIT

217 CTR 102High Court2008#8872 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Issues it is cited on

section 9(i)(vii)section 44aa section 194h section 194j withholding tax section 9(1)(vii)section 40(a)(i)fees for technical services section 30 section 195 assessee in default profits and gains of business or profession

Judgments citing Analysis Centre of Excellence (P) Ltd vs CIT: 432 ITR 471 (SC); Van Oord ACZ India (P) Ltd. v. CIT

ACIT, Circle-61(1), New Delhi vs. Subramaniam Hariharan, New Delhi

ITA 600/DEL/2020[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Tanya Sharma, Sr. Advocate

Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: D : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Circle-61(1), New Delhi. ITA No.600/Del/2020 Assessment Year: 2013-14 Vs Subramaniam Hariharan, E-556, 2nd Floor, Greater Kailash, New Delhi – 110 048. PAN: AABPH0358K ITA No.9832/Del/2019 Assessment Year: 2013-14 Subramaniam Hariharan, Subramaniam & Associates, Attorneys-at-law, Central Square, Suite No.328, Plaza ill, 20, Manohar Lal Khorana Marg, Bara Hindu Rao (Off Rani Jhansi Road), Delhi – 110 006. PAN: AABPH0358K ACIT, Circle-63(1), New Delhi. A…

Subramaniam Hariharan, Delhi vs. ACIT, Circle-63(1), New Delhi

ITA 9832/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Respondent: Shri Ajay Vohra, Sr. Advocate

Section 143(3)Section 40

Anand and Anand, New Delhi vs. JCIT, Range- 37, New Delhi

ITA 2134/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Respondent: Shri Ajay Vohra, Sr. Advocate

Section 143(3)Section 40

Idea Cellular Limited (As Successor to Spice Communications Limited), Mumbai vs. Dy. CIT, Circle- 3(2), Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 3425/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Feb 2023AY 2009-10

Bench: The Ld. Cit(A) Is Interconnected With Ground No.Ii. Hence, They Are Taken Up Together For Disposal.

Section 143(3)Section 194HSection 40Section 40a

…(which is a successor to the assessee pursuant to a scheme of merger w.e.f. 01/02/2010) and in Escotel Mobile Communications Ltd. ITA No.2154 to 2156/Del/2005; decision of the Hon‟ble High Court in the case of CIT vs. Estel Communications Pvt. Ltd reported in 217 CTR 102; Decision of Pune Tribunal in the case of Idea Cellular Ltd in ITA No.159/PN/2008; decision of Mumbai Tribunal in the case of Pacific Internet India Pvt. Ltd. vs. ITO reported in 27 SOT 523; and decision of Hyderabad Tribunal in the case of DCIT vs. Excel Media Pvt.Ltd reported in 2010-TIOL-781-ITAT-HYD. The assessee further relied on the decisio…

Infonet Comm Enterprises Pvt. Ltd., Namakkal vs. ITO, TDS Ward, Salem

In the result, the appeal filed by the assessee is allowed

ITA 2842/CHNY/2019[2017-18]Status: DisposedITAT Chennai28 Jul 2021AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 2842/Chny/2019 िनधा"रण वष" / Assessment Year: 2017-18

For Appellant: Shri T.S. Lakshmi Narayanan, FCAFor Respondent: Shri G. Suresh Periasamy, JCIT

Section 194CSection 194JSection 201Section 201(1)

…chnical services to invoke provisions of section 194J of the Act. The Tribunal while dealing with the issue had considered various decisions of High Courts including the decision of Hon’ble Delhi High Court in the case of CIT vs. Estel Communications P. Ltd., 217 CTR 102, where the Hon’ble Delhi High Court held that mere payment by the assessee for internet bandwidth did not mean that technical services were rendered by the supplier to the assessee and therefore, provisions of section 194J of the Act did applies. A similar view has been taken by the Hon’ble Madras High Court in the case of Skycell Communications…

ACIT-16(1), Mumbai vs. Media Worldwide Ltd., Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 5153/MUM/2016[2012-13]Status: DisposedITAT Mumbai06 Jul 2018AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Acit – 16 (1) Vs. M/S. Media Worldwide Ltd., 5Th Floor, Techweb Centre Room No.439 Aayakar Bhavan Link Road, Oshiwara M.K.Marg Mumbai – 400 102 Mumbai – 400 020 Pan/Gir No. Aaics5926L Appellant) .. Respondent) Co No.04/Mum/2018 M/S. Media Worldwide Ltd., Vs. Acit – 16 (1) 5Th Floor, Techweb Centre Room No.439 Link Road, Oshiwara Aayakar Bhavan Mumbai – 400 102 M.K.Marg Mumbai – 400 020 Pan/Gir No. Aaics5926L Appellant) .. Respondent)

Section 143(3)Section 194CSection 194JSection 40Section 9(1)(vi)

…ter on the same grounds which to be made applicable to the Appellant and this is not the line of activity which the Appellant is carrying on. 12. Reliance was placed by learned AR on the decision of Delhi High Court in case of Estel Communications Pvt. Ltd., 217 CTR 102 (Delhi wherein the Court held that no technical services were rendered in case of payment for the provision of bandwith and hence the provision of Section 9(l)(vii) does not apply. 13. Further reliance was placed on the decision of Delhi High Court in case of Asia Satellite Telecommunications Co. 197 Taxman 263. Reliance was also placed on the de…

Kgl Network (P) Ltd., Delhi vs. ACIT, Circle- 14(2), New Delhi

ITA 301/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Jul 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Priyansh Jain, C.A. &For Respondent: Shri Vijay Verma, CIT-D.R

Section 234ASection 40Section 40A(3)Section 44B

…// FIT FOR PUBLICATION // A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.301/Del./2018 Assessment Year 2014-2015 M/s. KGL Network (P) Ltd., Delhi – 110 037. PAN AACCK8195R The ACIT, Circle-14(2), Vs C/o. M/s. RRA Tax India, New Delhi. D-28, South Extension, Part-I, New Delhi – 110 049. (Appellant) (Respondent) Shri Ashwani Taneja, Advocate, Shri Saurabh Goyal, C.A. For Assessee : Shri Priyansh Jain, C.A. & Shri Anil Sharma & Ms. M. Poorva. For Revenue : Shri Vijay Verma, CIT-D.R. Date of Heari…

Alkyl Amines Chemicals Ltd, Navi Mumbai vs. DCIT (Itds) 1(1), Mumbai

In the result both the appeals filed by the assessee are allowed

ITA 7440/MUM/2014[2007-08]Status: DisposedITAT Mumbai24 Apr 2018AY 2007-08

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Divyesh I. Shah (AR)For Respondent: Shri Rajesh Kumar Yadav (DR)

Section 133Section 194Section 194ISection 194JSection 201Section 201(1)Section 253Section 254(1)Section 9(1)(vi)

…ssessee relied upon the decision of Tribunal and CIT Vs M/s. NGC Networks (India) Pvt. Ltd. [ITA No. 397 of 2015 dated 29.01.2018 (Bom H.C.)]. The ld AR for the assessee also filed copy of following decisions; 1. CIT Vs Estel Communication (P.) Ltd. [2008] 217 CTR 102 (Delhi). 2. Skycell Communication Ltd. Vs DCIT [2001] 119 TAXMAN 496 (MAD.). 3. Pacific Internet (India) (P.) Ltd. Vs ITO [2009] 27 SOT 523 (Mum.). 4. ACIT Vs Torry Harris Business Solution (P.) Ltd. [2015] 61 taxmann.com 234 (Bangalore-Trib.). 5. Holcim Services South Asia Ltd. Vs. DCIT [2016] 67 taxmann.com 189 (Mumbai-Trib.). 6. ITO Vs. Chinub…

DCIT - 14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

ITA 2277/MUM/2016[2008-09]Status: DisposedITAT Mumbai04 Apr 2018AY 2008-09

For Appellant: Ms. Krupa R. GandhiFor Respondent: Shri L.K.S. Dehiya-DR

Section 143Section 143(3)Section 194JSection 195Section 254(1)Section 37Section 40

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “एफ मुंबई एफ एफ ” ” ” ” खंडपीठ एफ खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “F”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"", लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं रिवश सूद एवं रिवश सूद रिवश सूद, "याियक रिवश सूद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A./2277/Mum/2016, िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2008-09 वष" DCIT-14(…

DCIT, New Delhi vs. Iservices India Pvt. Ltd., New Delhi

In the result cross objection filed by the assessee succeeds

ITA 5371/DEL/2015[2009-10]Status: DisposedITAT Delhi09 Nov 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Vs. Iservices India Pvt Ltd, Central Circle-19, Room No. 104, B-44, Malcha Marg, Chankya Puri, Ara Centre, E-2, Jhandewalan Extn., New Delhi New Delhi Pan:Aabci0800Q (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Ms. Renu Amitabh, CIT DR

Section 132Section 143(2)Section 153ASection 195Section 40Section 40a

…sions section 40(a)(ia) of the Act. Consequently total income was determined at Rs. 11682581/-. On appeal before the ld CIT(A) the above addition was deleted relying upon the decision of Hon’ble Delhi High Court in the case of CIT Vs. Estel Communications Ltd 217 CTR 102, wherein it has been held that for the payment of provision of bandwidth connectivity charges no tax is required to be deducted u/s 195 of the Act. Therefore, aggrieved by the order of the ld CIT(A) revenue is in appeal before us. 4. The assessee is in appeal before us by way of cross objection stating that the ld AO has framed assessment u/s 153…

Lintas India P.Ltd, Mumbai vs. DCIT (TDS) 2(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3803/MUM/2015[2012-13]Status: DisposedITAT Mumbai18 Jan 2017AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri N.K. Pradhan, Am

For Appellant: Smt. Neha BarveFor Respondent: Shri. Rajesh Ojha

Section 194CSection 194JSection 201(1)Section 3Section 9(1)(vii)

…red rival contentions. The issue under consideration is squarely covered by various decisions of High Court and Tribunal. The Hon’ble Delhi High had an occasion to examine a similar issue in the case of CIT vs. Estel Communications (P) Ltd. MANU/DE/0838/2008: 217 CTR 102(Del) wherein the Hon’ble Delhi High Court held that mere payment by assessee for an internet bandwidth to a US company did not mean that technical services were rendered by the US company to the assessee and, therefore, provisions of section 3 M/s. Lintas India Pvt. LtdVs.DCIT(TDA)-2(1) 9(1)(vii) did not apply so as to warrant any deduction of t…

Lintas India P. Ltd, Mumbai vs. ACIT (TDS) 2(1), Mumbai

In the result, appeal of assessee is allowed

ITA 3504/MUM/2014[2010-11]Status: DisposedITAT Mumbai02 Aug 2016AY 2010-11

For Appellant: Shri Prakash JotwaniFor Respondent: Shri Morya Pratap

Section 194CSection 194JSection 201(1)Section 9(1)(vi)Section 9(1)(vii)

…red rival contentions. The issue under consideration is squarely covered by various decisions of High Court and Tribunal. The Hon’ble Delhi High had an occasion to examine a similar issue in the case of CIT vs. Estel Communications (P) Ltd. MANU/DE/0838/2008: 217 CTR 102(Del) wherein the Hon’ble Delhi High Court held that mere payment by assessee for an internet bandwidth to a US company did not mean that technical services were rendered by the US company to the assessee and, therefore, provisions of section 9(1)(vii) did not apply so as to warrant any deduction of tax from payment made by the assessee to the US…