CIT v. Bharati Cellular Ltd.

392 ITR 186Supreme Court of India2017#840 most cited

What is CIT v. Bharati Cellular Ltd. authority for?

For a payment to qualify as "fees for technical services" under Section 9(1)(vii) of the Income Tax Act, direct human intervention in rendering the service is essential. Payments for automated software systems, online platforms, or database access without human involvement in delivering the service are not considered fees for technical services.

125

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v Bharati Cellular Ltd · 392 ITR 186 · Section 9(1)(vii) Income Tax Act · fees for technical services · FTS definition · human intervention · automated software system · no FTS without human element · technical services DTAA · 194J TDS · Explanation 2 to Section 9(1)(vii)

Also reported as

193 Taxmann 97

Sections most often in play

Section 1961Section 143(3)Section 9(1)(vii)Section 144C(13)Section 270ASection 194JSection 40(a)(ia)Section 9(1)(vii) of the Income Tax Act

Issues it is cited on

use of equipmentcopyrighted articlesection 9(1)(vii)fees for included servicesfees for technical servicessection 9(1)(vi)section 195(2)section 194hsection 9(1)section 115asection 194jtax treaty

Judgments citing CIT v. Bharati Cellular Ltd.

M/S INFORMATICA BUSINESS SOLUTIONS PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RAGE-3, BANGALORE

In the result appeal filed by the assessee is partly allowed

ITA 3356/BANG/2018[2014-15]Status: DisposedITAT Bangalore05 Dec 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2014-15

For Appellant: Shri Tanmayee Rajkumar, AdvocateFor Respondent: Shri Shashi Saklani, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144CSection 234BSection 271Section 274Section 28Section 37Section 40

…l as other judicial precedents. It was further stated that the reimbursement received by the appellant cannot be brought to tax as it has no income element embedded therein. For this proposition she relied upon the decision of Hon’ble Supreme Court in case of 392 ITR 186. Therefore it was submitted that the addition deserves to be deleted. She further relied upon the decision of the Hon’ble Karnataka High Court in case of IG petrochemicals Ltd v. ITAT (2023) 155 taxmann.com 45 (Karnataka) and referred to paragraph No. 33 submitting that the amendment to section 28 of the Income Tax Act as per the Finance Bill 202…

JOHN WILEY & SONS, INC.,UNITED STATES OF AMERICA vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 2(1)(2), NEW DELHI, CIVIC CENTRE, MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 2029/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Nov 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23]

Section 143(3)Section 144C(13)Section 153Section 270ASection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2022-23] John Wiley and Sons, Inc. The Assistant Commissioner of C/o- Deloitte Haskins & Sells Income Tax, LLP, Tower-B, 7th Floor, Vs International Taxation, Building 10 DLF Cyber City Circle-2(1)(2), Complex, Phase-II, Gurugram New Delhi Haryana-122002 PAN-AACCJ5564B Assessee Revenue Assessee by Shri Vihsal Kalra, Adv. and Ms. Reema Grewal, CA Revenue by Shri M.S. Nethrapal, CIT-DR Date of Hearing 13.08.2025 Date of Pronouncement 10.11…

ECOENERGY INSIGHTS LTD ( FORMERLY KNOWN AS CHUBB ALBA CONTROL SYSTEMS P.LTD),NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 2321/DEL/2022[2018-19]Status: DisposedITAT Delhi10 Nov 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaecoenergy Insights Ltd., Vs. Dcit, (Formerly Known As Chubb Alba Control Circle 4 (2), Systems P. Ltd.), New Delhi. Ground Floor, 18, Netaji Subhash Marg, Daryaganj, New Delhi – 110 002. (Pan :Aaaca0031C) (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao, Advocate Shri Parth, Advocate Shri Pratik Rath, Advocate Revenue By : Shri S.K. Jadhav, Cit Dr Date Of Hearing : 12.08.2025 Date Of Order : 10.11.2025 O R D E R Per S. Rifaur Rahman: 1. This Appeal Preferred By The Assessees Is Directed Against The Assessment Order Dated 25.07.2022Passed By The Assessment Unit, Income Tax Department Under Section 147 Read With Section 144C(13) R.W.S. 144B Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Ay 2018-19 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act.

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(2)Section 144C(13)Section 144C(5)Section 147Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Ecoenergy Insights Ltd., vs. DCIT, (formerly known as Chubb Alba Control Circle 4 (2), Systems P. Ltd.), New Delhi. Ground Floor, 18, Netaji Subhash Marg, Daryaganj, New Delhi – 110 002. (PAN :AAACA0031C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate Shri Parth, Advocate Shri Pratik Rath, Advocate REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 12.08.2025 Date of Order : 10.11.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER…

INVESCO HOLDING COMPANY (US) INC.,USA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION 2(1)(1), DELHI, DELHI

In the result, appeal of the assessee is partly allowed in the terms aforesaid

ITA 846/DEL/2025[2022-23]Status: DisposedITAT Delhi31 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.846/िद"ी/2025(िन.व. 2022-23) Inveso Holding Company (Us) Inc., C/O Invesco (India) P. Ltd., 15Th Floor, Block 6, North Tower, Divyasree Orion Sez, Raidurgam, Serilingampally, Hyderabad, Telangana 5000032 ...... अपीलाथ"/Appellant Pan: Aaeci-9027-N बनाम Vs. Assisnat Commissioner Of Income-Tax, International Taxation 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By: S/Shri Ankul Goyal & Advitya Grover, Advocates "ितवादी"ारा/Respondent By: Shri M.S Nethrapal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 04/08/2025 घोषणा क" ितिथ/ Date Of Pronouncement : 31/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against Assessment Order Dated 20.12.2024 Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2022-23. 2. Shri Ankul Goyal, Appearing On Behalf Of The Assessee Submits That The Solitary Issue In Present Appeal Is Against The Addition Of Rs.54,85,23,539/- In Respect Of Reimbursement Of Cost For Providing It/Support Services Treated As Fee

For Appellant: S/Shri Ankul Goyal & Advitya GroverFor Respondent: Shri M.S Nethrapal, CIT-DR
Section 143(3)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी "जेश कुमार िसंह, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.846/िद"ी/2025(िन.व. 2022-23) Inveso Holding Company (US) Inc., C/o Invesco (india) P. Ltd., 15th Floor, Block 6, North Tower, Divyasree Orion SEZ, Raidurgam, Serilingampally, Hyderabad, Telangana 5000032 ...... अपीलाथ"/Appellant PAN: AAECI-9027-N बनाम Vs. Assisnat Commissioner of Income-Tax, International Taxation 2(1)(1), Civic Centre, ....."ितवादी/Respo…

DCIT, NEW DELHI vs. M/S. VODAFONE ESSAR DIGILINK LTD., NEW DELHI

ITA 1158/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Ketan Ved & Shri Ninad PatadeFor Respondent: Shri Pankaj Kumar
Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…would fall within the ambit of 'technical services' and, if, however, such services are available to all the members of the Stock Exchange, it will cease to be a technical service. Similar view has been reiterated in DIT (IT) v. A.P. Moller Maersk A.S [2017] 392 ITR 186/246 Taxman 309/78 taxmann.com 287 (SC) in which their Lordships applied the test laid down in Kotak Securities Ltd. (supra), and held that automated software based communication system set up by the assessee for use to its agent enabling them to access customer and documents etc. was not 'fees for technical services.' It is significant to mention…

VODAFONE DIGILINK LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

ITA 1073/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11
Section 143(1)Section 144C(1)Section 144C(5)Section 92C

…ld fall within the ambit\nof 'technical services' and, if, however, such services are available to\nall the members of the Stock Exchange, it will cease to be a technical\nservice. Similar view has been reiterated in DIT (IT) v. A.P. Moller\nMaersk A.S [2017] 392 ITR 186/246 Taxman 309/78 taxmann.com\n287 (SC) in which their Lordships applied the test laid down in Kotak\nSecurities Ltd. (supra), and held that automated software based\ncommunication system set up by the assessee for use to its agent\nenabling them to access customer and documents etc. was not 'fees\nfor technical services.' It is significant to me…

DCIT, PUNE vs. BARCLAYS GLOBAL SERVICE CENTRE PVT LTD,, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

ITA 2353/PUN/2024[2009-10]Status: DisposedITAT Chennai26 Sept 2025AY 2009-10

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./ Ita No.2353/Pun/2024 िनधा8रण वष8 /Assessment Year: 2009-10

For Appellant: Shri Percy Pardiwala, Sr. counselFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 143(3)Section 195(2)Section 40

…that the payment made by the assessee is on account for reimbursement of expenses and therefore, it cannot be regarded as of income in the hands of BB PLC. The Ld. Senior Counsel relied on the order of Hon’ble Supreme Court in the case of A.P. Moller Maersk 392 ITR 186 (SC) and other case laws in its support. Barclays Global Service Centre Pvt. Ltd. :- 6 -: 5. The Ld. Senior Counsel further argued that charges payable to BB PLC are not chargeable to tax in India even as a fee for technical services. He argued that as per Section 195 r.w.s 90(2) of the Act, the taxability for a non-resident taxpayer is determin…

FORCEPOINT INTERNATIONAL TECHNOLOGY LIMITED,NOIDA vs. ACIT, CIRCLE INT. TAXATION 1(3)(1), NEW DELHI

In the result, appeal of assessee in ITA No

ITA 976/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Sept 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri Vijay B. Basanta CIT- DR
Section 139(1)Section 9(1)(vii)

…ITA No. 976/DEL/2023 [A.Y. 2020-21] Forcepoint International Technology Ltd Vs.The ACIT IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 976/DEL/2023 [A.Y. 2020-21] Forcepoint International Vs. The ACIT Technology Limited Circle – 1(3)(1) B-5, Sector – 6, Noida International Taxation New Delhi PAN: AABCW 0411 B (Applicant) (Respondent) Assessee By : Shri Anil Bhalla, CA. Department By : Shri Vijay B. Basanta CIT- DR Date of Hearing : 27.06.2025 Date of Pronouncement : 22.09.2025 ORDER PE…

DCIT, MUMBAI vs. HSBC BANK PLC, LONDON

In the result, the appeal of the assessee is allowed and the appeals of Revenue are dismissed

ITA 1538/MUM/2025[2020-21]Status: DisposedITAT Mumbai16 Jul 2025AY 2020-21

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Niraj ShethFor Respondent: Shri Krishna Kumar
Section 143(3)Section 144C(1)Section 144C(3)Section 192

…enses received by the assessee, particularly on the facts of the case, cannot be treated as income in the hands of the assessee. In support of his contentions, the Learned Representative relied on the following judgments: (i) DIT (IT) v. A P Moller Maersk AS, 392 ITR 186 (SC) (ii) CIT v. Siemens Aktiongeselschaft, 310 ITR 320 (Bom) 6. The Ld. DR appearing for the Revenue, on the other hand, relied upon the orders of the authorities below and submitted that the onus is on the assessee to produce all the evidences of expenditure and that this onus is clearly not discharged by the assessee. 7. We have carefully cons…

ETHIOPIAN AIRLINES GROUP ,ETHIOPIA vs. ACIT, INT. TAXATION CIRCLE-1(2)(2), DELHI

ITA 2201/DEL/2024[2017-18]Status: DisposedITAT Delhi05 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 115ASection 133ASection 147Section 195Section 9(1)Section 9(1)(vii)

…essential hallmark of the expression "technical services" as appearing in Explanation 2 to Section 9(1)(VH) of the Act." 33. Reiterating the aforesaid principles, the Supreme Court in DIT (IT) v. A.P. Moller Maersk AS [2017] 78 taxmabnn.com 287/246 Taxman 309/392 ITR 186 (SC)/(2017) 5 SCC 561 observed: - "8. The facts which emerge on record are that the assessee is having its IT system, which is called the Maersk Net. As the assessee is in the business of shipping, chartering and related business, it has appointed agents in various countries for booking of cargo and servicing customers in those countries, prepari…

COURSERA INC.,CALIFORNIA vs. ACIT,CIRCLE INTL TAX-1(2)(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 1958/DEL/2025[2022-23]Status: HeardITAT Delhi29 May 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Naveen Chandracoursera Inc. Vs. Acit, Circle-1(2)(1) 381, East Evelyn Avenue International Taxation, Mountain View, Civic Centre, Minto Road California United States New Delhi – 110002 Of America - 94040 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaicc4141K Appellant .. Respondent

For Appellant: Sh. Sachit Jolly, Sr. Adv, &For Respondent: Dr. Vedanshu Tripathi, CIT, DR
Section 139(1)Section 143Section 144C(5)Section 153Section 234BSection 270A

…e is no material on record to demonstrate that while providing access to the database there is any human intervention. As held by the Hon'ble Supreme Court in CIT v/s Bharati Cellular Ltd., [2010] 193 taxman 97 (SC) and DIT v/s A.P. Moller Maersk A.S., [2017] 392 ITR 186 (SC), for providing technical / managerial service human intervention is a sin qua non. Further, Article-12(4) of India-Germany Tax Treaty provides that payment for the service of managerial, technical or consultancy nature including the provisions of services by technical or other personnel can be termed as fees for technical services. None of t…

SUMO LOGIC, INC.,USA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 3(1)(2), DELHI, DELHI

In the result, appeal of the assessee is partly allowed as indicated above

ITA 3350/DEL/2023[2021-22]Status: DisposedITAT Delhi27 Dec 2024AY 2021-22

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman(Assessment Year : 2021-22 Sumo Logic, Inc. Vs. Acit, Circle Int. Tax 3(1)(2), 3Rd Floor, 305 Main Street, Delhi. Redwood City, California, Foreign, United States. C/O Deloitte Haskins & Sells Llp, Tower-B, 7Th Floor, Building 10, Dlf Cyber City Complex, Phase-Ii, Gurgaon-122002. (Pan: Abecs 9368 P) (Appellant) (Respondent) Assessee By : Shri Sachit Jolly, Adv. & Shri Aditya Rathore, Adv. Revenue By : Shri Vijay B Vasanta, Cit Dr Date Of Hearing : 03.10.2024 Date Of Order : 27.12.2024 O R D E R Per S. Rifaur Rahman, Am : 1. The Captioned Appeal Preferred By The Assessee Is Directed Against The Assessment Order Dated 28.09.2023 Passed By The Learned Assistant Commissioner

For Appellant: Shri Sachit Jolly, Adv. &For Respondent: Shri Vijay B Vasanta, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)

…1 Sumo Logic Inc. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER (Assessment Year : 2021-22 Sumo Logic, Inc. Vs. ACIT, Circle Int. Tax 3(1)(2), 3rd Floor, 305 Main Street, Delhi. Redwood City, California, Foreign, United States. C/o Deloitte Haskins & Sells LLP, Tower-B, 7th Floor, Building 10, DLF Cyber City Complex, Phase-II, Gurgaon-122002. (PAN: ABECS 9368 P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sachit Jolly, Adv. & Shri Aditya Rathore, Adv. REVENUE BY : Shri Vijay B Vasanta, CIT DR Date of Hearing :…

TATA TELESERVICES LTD.,NEW DELHI vs. ACIT, CIRCLE-76(1), NEW DELHI

In the result the appeal of the assessee is allowed

ITA 1057/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Dec 2024AY 2012-13

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 M/S Tata Vs. Assistant Commissioner Teleserviceslimited New Of Income Tax Circle 76(1) Delhi Districtcentral Laxmi Taxation Department Nagar New Delhi 110092 M/S Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (Appellant) (Respondent)

Section 191Section 194Section 194HSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2012-13 M/s Tata Vs. Assistant Commissioner TeleservicesLimited New Of Income Tax Circle 76(1) Delhi DistrictCentral Laxmi Taxation Department Nagar New Delhi 110092 M/s Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (APPELLANT) (RESPONDENT) Appellant by Ms Ananya Kapoor Advocate Respondent by Ms. Jaya Chaudhary CIT DR Date of hearing: 14/10/2024 Date of Pronouncement: 11/12/2024 ORDER PER SUDHIR KUMAR, JM: This appe…

VODAFONE ESSAR MOBILE SERVICES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal is allowed

ITA 5146/DEL/2011[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Mumbai26 Nov 2024

Bench: Shri Narendra Kumar Billaiya & Shri Rahul Chaudhary

For Appellant: RespondentFor Respondent: Shri Ketan Ved/ Ninad Patade
Section 194Section 194HSection 194JSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “J” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.5142/D/2011 Assessment Year: 2003-04 ITA No.5146/D/2011 Assessment Year: 2011-12 Vodafone Mobile Assistant Commissioner Services Limited of Income Tax Circle c-45, 51(1) Okhla Indusrial Area, Vs. Aayakar Bhawan, Phase II, New Delhi- 110020 Distt. Centre, PAN: AAACS4457Q Laxmi Nagar, Appellant : Respondent New Delhi. ITA No.5143/D/2011 Assessment Year: 2008-09 ITA No.5144/D/2011 Assessment Year: 2009-10 ITA No.5145/D/2011 Assessment Year: 2010-11…

VODAFONE ESSAR MOBILE SERVICES LTD.,NEW DELHI vs. JCIT, NEW DELHI

In the result, the appeal is partly allowed

ITA 5145/DEL/2011[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Mumbai26 Nov 2024
For Appellant: RespondentFor Respondent: Ms. Vatsala Jha (PCIT)
Section 194Section 194HSection 194JSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “J” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.5142/D/2011 Assessment Year: 2003-04 ITA No.5146/D/2011 Assessment Year: 2011-12 Vodafone Mobile Assistant Commissioner Services Limited of Income Tax Circle c-45, 51(1) Okhla Indusrial Area, Vs. Aayakar Bhawan, Phase II, Distt. Centre, New Delhi- 110020 Laxmi Nagar, PAN: AAACS4457Q New Delhi. Appellant : Respondent ITA No.5143/D/2011 Assessment Year: 2008-09 ITA No.5144/D/2011 Assessment Year: 2009-10 ITA No.5145/D/2011 Assessment Year: 2010-11 Voda…

VODAFONE ESSAR MOBILE SERVICES LTD.,NEW DELHI vs. JCIT, NEW DELHI

ITA 5144/DEL/2011[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Mumbai26 Nov 2024

Bench: Shri Narendra Kumar Billaiya & Shri Rahul Chaudhary

Section 194Section 194HSection 194JSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “J” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.5142/D/2011 Assessment Year: 2003-04 ITA No.5146/D/2011 Assessment Year: 2011-12 Vodafone Services Limited c-45, Okhla Indusrial Area, Vs. Phase II, New Delhi- 110020 PAN: AAACS4457Q Mobile Assistant Commissioner of Income Tax Circle 51(1) Aayakar Bhawan, Distt. Centre, Laxmi Nagar, New Delhi. Respondent Appellant ITA No.5143/D/2011 Assessment Year: 2008-09 ITA No.5144/D/2011 Assessment Year: 2009-10 ITA No.5145/D/2011 Assessment Year: 2010-11 V…

VODAFONE ESSAR MOBILE SERVICES LTD.,NEW DELHI vs. JCIT, NEW DELHI

In the result, the appeal is partly allowed

ITA 5143/DEL/2011[2008-09 (F.Y.-2007-08)]Status: DisposedITAT Mumbai26 Nov 2024

Bench: Shri Narendra Kumar Billaiya & Shri Rahul Chaudharyassessment Year: 2003-04 Assessment Year: 2011-12 Vodafone Mobile Assistant Commissioner Services Limited Of Income Tax Circle C-45, 51(1) Okhla Indusrial Area, Vs. Aayakar Bhawan, Phase Ii, Distt. Centre, New Delhi- 110020 Laxmi Nagar, Pan: Aaacs4457Q New Delhi. Appellant : Respondent Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Vodafone Mobile Joint Commissioner Of Services Limited Income Tax Circle 51(1) C-45, Aayakar Bhawan, Okhla Indusrial Area, Vs. Distt. Centre, Phase Ii, Laxmi Nagar, New Delhi- 110020 New Delhi. Pan: Aaacs4457Q Appellant : Respondent

For Appellant: RespondentFor Respondent: Ms. Vatsala Jha (PCIT)
Section 194Section 194HSection 194JSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “J” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Assessment Year: 2003-04 Assessment Year: 2011-12 Vodafone Mobile Assistant Commissioner Services Limited of Income Tax Circle c-45, 51(1) Okhla Indusrial Area, Vs. Aayakar Bhawan, Phase II, Distt. Centre, New Delhi- 110020 Laxmi Nagar, PAN: AAACS4457Q New Delhi. Appellant : Respondent Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Vodafone Mobile Joint Commissioner of Services Limited Income Tax Circle 51(1) c-45, Aayakar Bhawan…

VODAFONE ESSAR MOBILE SERVICES LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 5142/DEL/2011[2003-04 (F.Y. 2002-03)]Status: DisposedITAT Mumbai26 Nov 2024

Bench: Shri Narendra Kumar Billaiya & Shri Rahul Chaudhary

Section 194Section 194HSection 194JSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “J” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.5142/D/2011 Assessment Year: 2003-04 ITA No.5146/D/2011 Assessment Year: 2011-12 Vodafone Mobile Services Limited Assistant Commissioner of Income Tax Circle 51(1) c-45, Okhla Indusrial Area, Vs. Phase II, New Delhi- 110020 PAN: AAACS4457Q Appellant Aayakar Bhawan, Distt. Centre, Laxmi Nagar, New Delhi. Respondent ITA No.5143/D/2011 Assessment Year: 2008-09 ITA No.5144/D/2011 Assessment Year: 2009-10 ITA No.5145/D/2011 Assessment Year: 2010-11 V…

COURSERA INC.,UNITED STATES OF AMERICA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2)(1), INTERNATIONAL TAXATION, DELHI

In the result, the appeals are allowed

ITA 3646/DEL/2023[2021-22]Status: DisposedITAT Delhi21 Aug 2024AY 2021-22

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumar

Section 143(3)Section 144CSection 9(1)(vii)

…ss to the database there is 13 | P a g e ITA Nos.2416 & 3646/Del/2023 AYs: 2020-21 & 2021-22 any human intervention. As held by the Hon'ble Supreme Court in CIT v/s Bharati Cellular Ltd., [2010] 193 taxman 97 (SC) and DIT v/s A.P. Moller Maersk A.S., [2017] 392 ITR 186 (SC), for providing technical / managerial service human intervention is a sin qua non. Further, Article-12(4) of India-Germany Tax Treaty provides that payment for the service of managerial, technical or consultancy nature including the provisions of services by technical or other personnel can be termed as fees for technical services. None of t…

COURSERA INC.,UNITED STATES OF AMERICA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2)(1), INTERNATIONAL TAXATION

In the result, the appeals are allowed

ITA 2416/DEL/2023[2020-21]Status: DisposedITAT Delhi21 Aug 2024AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumar

Section 143(3)Section 144CSection 9(1)(vii)

…ss to the database there is 13 | P a g e ITA Nos.2416 & 3646/Del/2023 AYs: 2020-21 & 2021-22 any human intervention. As held by the Hon'ble Supreme Court in CIT v/s Bharati Cellular Ltd., [2010] 193 taxman 97 (SC) and DIT v/s A.P. Moller Maersk A.S., [2017] 392 ITR 186 (SC), for providing technical / managerial service human intervention is a sin qua non. Further, Article-12(4) of India-Germany Tax Treaty provides that payment for the service of managerial, technical or consultancy nature including the provisions of services by technical or other personnel can be termed as fees for technical services. None of t…

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