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

The Supreme Court holds that for a service to qualify as 'fees for technical services' under Section 9(1)(vii) of the Income-tax Act or Article 12 of a DTAA, direct human involvement or intervention in rendering the service is essential. This principle applies to telecommunication services like interconnect charges and roaming charges, and also to services related to software use.

How many judgments cite CIT v. Bharti Cellular Ltd.?

147 judgments on BharatTax cite CIT v. Bharti Cellular Ltd. (330 ITR 239), spanning 2011 to 2026.

Which sections of the Income Tax Act does CIT v. Bharti Cellular Ltd. come up under?

It is most often cited in judgments turning on Section 9(1)(vii), Section 143(3), Section 144C(3), Section 194J, Section 40(a)(ia), Section 194H.

CIT v. Bharti Cellular Ltd. (330 ITR 239)

RELIANCE JIO INFOCOMM USA INC.,TEXAS vs. DCIT (IT) 4 (1) (1), MUMBAI

In the result appeal filed by the assessee stands allowed

ITA 2991/MUM/2023[2020-21]Status: DisposedITAT Mumbai17 Apr 2026AY 2020-21

Bench: Smt. Beena Pillai () & Shri Bijayananda Pruseth ()

Section 143(2)Section 143(3)Section 144C(5)Section 153Section 9(1)(vi)Section 9(1)(vii)

…or infringing the right.” 5.2.5 Thus the word "process" thus must also refer to specie of intellectual property, applying the rule of, ejusdem generis or noscitur a sociis, as held by Hon’ble Supreme Court in case of CIT vs. Bharti Cellular reported in (2011) 330 ITR 239. 5.2.6 We refer to the decision of Hon’ble Madras High Court in case of CIT vs. Neyveli Lignite Corpn. Ltd. reported in (2000) 243 ITR 459 wherein Hon’ble High Court observed as under: "10.The term (royalty' normally connotes the payment made to a person who has exclusive right over a thing for allowing another to make use of that thing which may…

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

…he call is fully automatic. 12.2 However, the panel is of the opinion that provisions of section 194J of the Act is clearly applicable in case of roaming charges as in the case of Inter connect services (IVC Services), [Refer CIT v. Bharti Cellular Ltd (2011) 330 ITR 239 (SC)), where human intervention is required. Therefore, the stand taken by the assessing officer is ratified by the panel. The alternative plea of the assessee that provision of section 40(a)(ia) of the Act is only applicable for the amount which remains 'payable' at the year end cannot be accepted in view of the decision of Hon'ble Gujarat High…

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

…l is fully automatic.\n\n12.2 However, the panel is of the opinion that provisions of section\n194J of the Act is clearly applicable in case of roaming charges\nas in the case of Inter connect services (IVC Services), [Refer\nCIT v. Bharti Cellular Ltd (2011) 330 ITR 239 (SC)), where\nhuman intervention is required. Therefore, the stand taken by\nthe assessing officer is ratified by the panel. The alternative\nplea of the assessee that provision of section 40(a)(ia) of the\nAct is only applicable for the amount which remains 'payable' at\nthe year end cannot be accepted in view of the decision of\nHon'ble Gujarat…

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)

…Ireland DTAA and under Section 9(1)(vii) of the Act. 1.1 Learned CIT(A) has erred both on facts and in law by contending that direct human involvement is not necessary for rendering technical services, thereby disregarding judgement Bharti Cellular Ltd [2011] 330 ITR 239. 1.2 Learned CIT(A) has erred both on facts and in law by stating in its order that appellant has in past always considered payment received as Fees for Technical Services under Article 12 of the India- Ireland DTAA and u/s 9(1)(vii) of the Act. 1.3 Learned CIT(A) has erred both on facts and in law by ignoring the fact that nature of product asse…

ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs. M.K.U PVT. LTD., KANPUR

In the result, appeal in ITA No

ITA 509/LKW/2018[2011-12]Status: DisposedITAT Lucknow29 Aug 2025AY 2011-12

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. R.K. Agarwal, CIT DR

Section 143Section 143(3)Section 147Section 250

…usion that where there is no human element involved in testing, the same cannot be said to be fee for technical services. It is also observed that this judgment was affirmed, in principle, by the Hon’ble Supreme Court in CIT vs. Bharti Cellular Limited (2011) 330 ITR 239, even while it restored the matter of factual finding of human intervention to the file of the ld. AO. Pursuant to these decisions, the Hon’ble ITAT Lucknow in ITA No.47/LKW/2017 restored the issue to the file of the AO, for examining this aspect in the assessment year 2012-13 and after an examination of the same, the ld. AO came to the conclusio…

DCIT-5(2)(2), MUMBAI vs. M/S VODAFONE IDEA LTD., MUMBAI

In the result, the ground no

ITA 2987/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16

Section 250Section 40Section 9(1)(vi)

…ncome of the recipient chargeable under the head salaries and therefore\nfee for technical services would include the same. The ld. AO held that as the revenue\nhas filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular\nLtd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court\ndecision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53\n(Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held\nthat the roaming charges is in the nature of fee for technical service u/s.194J of the Act\nfor which the assessee is li…

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LTD),MUMBAI vs. DCIT - 14(2)(1), MUMBAI

In the result, the ground no

ITA 2150/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16

Section 250Section 40Section 9(1)(vi)

…ncome of the recipient chargeable under the head salaries and therefore\nfee for technical services would include the same. The ld. AO held that as the revenue\nhas filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular\nLtd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court\ndecision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53\n(Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held\nthat the roaming charges is in the nature of fee for technical service u/s.194J of the Act\nfor which the assessee is li…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

ITA 2180/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15

Section 250Section 40Section 9(1)(vi)

…ncome of the recipient chargeable under the head salaries and therefore\nfee for technical services would include the same. The ld. AO held that as the revenue\nhas filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular\nLtd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court\ndecision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53\n(Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held\nthat the roaming charges is in the nature of fee for technical service u/s.194J of the Act\nfor which the assessee is li…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

In the result, the ground no

ITA 2179/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Jul 2025AY 2013-14

Section 250Section 40Section 9(1)(vi)

…ncome of the recipient chargeable under the head salaries and therefore\nfee for technical services would include the same. The ld. AO held that as the revenue\nhas filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular\nLtd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court\ndecision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53\n(Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held\nthat the roaming charges is in the nature of fee for technical service u/s.194J of the Act\nfor which the assessee is li…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

In the result, the ground no

ITA 2178/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12

Section 250Section 40Section 9(1)(vi)

…ncome of the recipient chargeable under the head salaries and therefore\nfee for technical services would include the same. The ld. AO held that as the revenue\nhas filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular\nLtd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court\ndecision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53\n(Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held\nthat the roaming charges is in the nature of fee for technical service u/s.194J of the Act\nfor which the assessee is li…

IDEA CELLULAR LTD.,MUMBAI vs. DCIT - 14(2)(1), MUMBAI

In the result, the ground no

ITA 1777/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15

Section 250Section 40Section 9(1)(vi)

…ncome of the recipient chargeable under the head salaries and therefore\nfee for technical services would include the same. The ld. AO held that as the revenue\nhas filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular\nLtd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court\ndecision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53\n(Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held\nthat the roaming charges is in the nature of fee for technical service u/s.194J of the Act\nfor which the assessee is li…

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LTD),MUMBAI vs. DCIT - 14(2)(1), MUMBAI

ITA 1776/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Jul 2025AY 2013-14

Section 250Section 40Section 9(1)(vi)

…ncome of the recipient chargeable under the head salaries and therefore\nfee for technical services would include the same. The ld. AO held that as the revenue\nhas filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular\nLtd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court\ndecision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53\n(Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held\nthat the roaming charges is in the nature of fee for technical service u/s.194J of the Act\nfor which the assessee is li…

IDEA CELLULAR LTD.,MUMBAI vs. DCIT - 14(2)(1), MUMBAI

In the result, the ground no

ITA 1775/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12

Section 250Section 40Section 9(1)(vi)

…ncome of the recipient chargeable under the head salaries and therefore\nfee for technical services would include the same. The ld. AO held that as the revenue\nhas filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular\nLtd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court\ndecision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53\n(Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held\nthat the roaming charges is in the nature of fee for technical service u/s.194J of the Act\nfor which the assessee is li…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

In the result, the ground no

ITA 5945/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13

Section 250Section 40Section 9(1)(vi)

…ncome of the recipient chargeable under the head salaries and therefore\nfee for technical services would include the same. The ld. AO held that as the revenue\nhas filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular\nLtd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court\ndecision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53\n(Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held\nthat the roaming charges is in the nature of fee for technical service u/s.194J of the Act\nfor which the assessee is li…

IDEA CELLULAR LTD,MUMBAI vs. ACIT HQ (JUDL.) TO CIT-14, MUMBAI

In the result, the ground no

ITA 5765/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13

Section 250Section 40Section 9(1)(vi)

…ncome of the recipient chargeable under the head salaries and therefore\nfee for technical services would include the same. The ld. AO held that as the revenue\nhas filed appeal before the Hon'ble Apex Court in the case of CIT vs. Bharti Cellular\nLtd. [2011] 330 ITR 239 (SC) pending adjudication and the Hon'ble Madras High Court\ndecision in the case of Skycell Communication Ltd. vs. Dy. CIT [2001] 251 ITR 53\n(Madras HC) which has not been reversed by the Hon'ble Apex Court, it is to be held\nthat the roaming charges is in the nature of fee for technical service u/s.194J of the Act\nfor which the assessee is li…