CIT v. Bharati Cellular Ltd.

392 ITR 186Supreme Court of India2017#833 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 366,470 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.

DCIT, New Delhi vs. M/S Spice Communication Ltd., Noida

In the result, the appeal in ITA No

ITA 988/DEL/2011[2006-07]Status: DisposedITAT Delhi25 May 2016AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Deputy Commissioner Of Income Vs. M/S. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/O- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. Gir/Pan : Aagcs6070H (Appellant) (Respondent) & C.O. No. 77/Del/2011 [In Ita No. 988/Del/2011] Assessment Year: 2006-07 M/S. Spice Communication Ltd., Vs. Deputy Commissioner Of Income C/O- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building, New Delhi Gir/Pan : Aagcs6070H (Appellant) (Respondent) & Assessment Year: 2006-07 M/S. Idea Cellular Ltd., A-68, Vs. Acit, Circle-50(1), New Delhi Sector-64, Noida Gir/Pan : Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Ronak G. Doshi, Ca Department By Sh. B.K. Singh, Cit(Dr) Date Of Hearing 05.04.2016 Date Of Pronouncement 25.05.2016 & C.O. No. 77/Del/2011

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 Deputy Commissioner of Income Vs. M/s. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/o- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. GIR/PAN : AAGCS6070H (Appellant) (Respondent) And C.O. No. 77/Del/2011 [In ITA No. 988/Del/2011] Assessment Year: 2006-07 M/s. Spice Communication Ltd., Vs. Deputy Commissioner of Income C/o- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building,…

Idea Cellular Ltd., Noida vs. ACIT, New Delhi

In the result, the appeal in ITA No

ITA 801/DEL/2011[2006-07]Status: DisposedITAT Delhi25 May 2016AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Deputy Commissioner Of Income Vs. M/S. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/O- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. Gir/Pan : Aagcs6070H (Appellant) (Respondent) & C.O. No. 77/Del/2011 [In Ita No. 988/Del/2011] Assessment Year: 2006-07 M/S. Spice Communication Ltd., Vs. Deputy Commissioner Of Income C/O- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building, New Delhi Gir/Pan : Aagcs6070H (Appellant) (Respondent) & Assessment Year: 2006-07 M/S. Idea Cellular Ltd., A-68, Vs. Acit, Circle-50(1), New Delhi Sector-64, Noida Gir/Pan : Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Ronak G. Doshi, Ca Department By Sh. B.K. Singh, Cit(Dr) Date Of Hearing 05.04.2016 Date Of Pronouncement 25.05.2016 & C.O. No. 77/Del/2011

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 Deputy Commissioner of Income Vs. M/s. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/o- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. GIR/PAN : AAGCS6070H (Appellant) (Respondent) And C.O. No. 77/Del/2011 [In ITA No. 988/Del/2011] Assessment Year: 2006-07 M/s. Spice Communication Ltd., Vs. Deputy Commissioner of Income C/o- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building,…

ACIT, Bangalore vs. M/S Idea Celluar Ltd., Bangalore

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

ITA 758/BANG/2014[2009-10]Status: DisposedITAT Bangalore06 Nov 2015AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Ronak G Doshi, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133ASection 194HSection 194JSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.648 to 651/Bang/2014 (Assessment years: 2009-10 to 2012-13) M/s.Idea Cellular Ltd. Idea Tower, 75, Civil Station, Richmond Road, Bangalore-560025. … Appellant PAN:BLRM01952G Vs. Asst.Commissioner of Income-tax(TDS), Circle 18(1), Bangalore. … Respondent AND ITA Nos.758 to 761/Bang/2014 (Assessment years: 2009-10 to 2012-13) (by the Revenue) ***** Assessee by: Shri Ronak G Doshi, CA. Revenue by: Shri Sunil Kumar Agarwala, JCIT(DR) Date of hearing : 10/09/2015.…

M/S Idea Cellular Limited, Bangalore vs. ACIT, Bangalore

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

ITA 651/BANG/2014[2012-13]Status: DisposedITAT Bangalore06 Nov 2015AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Ronak G Doshi, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133ASection 194HSection 194JSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.648 to 651/Bang/2014 (Assessment years: 2009-10 to 2012-13) M/s.Idea Cellular Ltd. Idea Tower, 75, Civil Station, Richmond Road, Bangalore-560025. … Appellant PAN:BLRM01952G Vs. Asst.Commissioner of Income-tax(TDS), Circle 18(1), Bangalore. … Respondent AND ITA Nos.758 to 761/Bang/2014 (Assessment years: 2009-10 to 2012-13) (by the Revenue) ***** Assessee by: Shri Ronak G Doshi, CA. Revenue by: Shri Sunil Kumar Agarwala, JCIT(DR) Date of hearing : 10/09/2015.…

M/S Idea Cellular Limited, Bangalore vs. ACIT, Bangalore

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

ITA 648/BANG/2014[2009-10]Status: DisposedITAT Bangalore06 Nov 2015AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Ronak G Doshi, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133ASection 194HSection 194JSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.648 to 651/Bang/2014 (Assessment years: 2009-10 to 2012-13) M/s.Idea Cellular Ltd. Idea Tower, 75, Civil Station, Richmond Road, Bangalore-560025. … Appellant PAN:BLRM01952G Vs. Asst.Commissioner of Income-tax(TDS), Circle 18(1), Bangalore. … Respondent AND ITA Nos.758 to 761/Bang/2014 (Assessment years: 2009-10 to 2012-13) (by the Revenue) ***** Assessee by: Shri Ronak G Doshi, CA. Revenue by: Shri Sunil Kumar Agarwala, JCIT(DR) Date of hearing : 10/09/2015.…