CIT v. Bharti Cellular Ltd.

330 ITR 239Supreme Court of India2011#679 most cited

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.

147

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Bharti Cellular Ltd. · 330 ITR 239 · Section 9(1)(vii) · Section 194J · fees for technical services · FTS · human intervention · human involvement · interconnect charges · roaming charges · DTAA Article 12 · Section 40(a)(ia)

Sections most often in play

Section 9(1)(vii)Section 143(3)Section 144C(3)Section 194JSection 40(a)(ia)Section 194HSection 201(1A)Section 194I

Issues it is cited on

section 206asection 35abbsection 206aause of equipmentsection 35ddsection 194hsection 194jsection 9(1)(vi)section 40a(ia)section 195(2)section 9(1)(vii)fees for technical services

Judgments citing CIT v. Bharti Cellular Ltd.

Vodafone Idea Ltd., Mumbai vs. Dy CIT (TDS)-2(3), Mumbai

In the result, all Revenue’s appeals are dismissed and assessee’s appeals are allowed for statistical purposes

ITA 6295/MUM/2019[2009-10]Status: DisposedITAT Mumbai06 Jan 2022AY 2009-10
Section 194HSection 194JSection 201(1)

…rvention is necessitated in provision of roaming services. The said services are mere standard services which are provided automatically by machines without any human involvement/interface. The Hon'b'e Supreme Court in the case of CIT Vs Bharti Cellular Ltd. (330 ITR 239) while directing the Assessing Officer (TDS) to examine a technical expert from the side of the Department had specifically observed that during the traffic of such calls whether there is any manual intervention, is one of the points which requires expert evidence. It is a settled position that the services would qualify as fees for technical ser…

Dy. CIT (TDS)-2 (3), Mumbai vs. M/S Vodafone Idea Ltd., Mumbai

In the result, all Revenue’s appeals are dismissed and assessee’s appeals are allowed for statistical purposes

ITA 6242/MUM/2019[2009-10]Status: DisposedITAT Mumbai06 Jan 2022AY 2009-10
Section 194HSection 194JSection 201(1)

…rvention is necessitated in provision of roaming services. The said services are mere standard services which are provided automatically by machines without any human involvement/interface. The Hon'b'e Supreme Court in the case of CIT Vs Bharti Cellular Ltd. (330 ITR 239) while directing the Assessing Officer (TDS) to examine a technical expert from the side of the Department had specifically observed that during the traffic of such calls whether there is any manual intervention, is one of the points which requires expert evidence. It is a settled position that the services would qualify as fees for technical ser…

M/S. Hitachi Metglas (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3694/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Oct 2021AY 2011-12

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3694/Del/2016 : Asstt. Year : 2011-12 M/S Hitachi Metglas (India) Pvt. Ltd., Vs Dcit, (Now Merged With Hitachi Metals India Circle-11(2), Pvt. Ltd.), 1C, Vandana Building, 11, New Delhi-110002 Tolstoy Marg, Connaught Place, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabch9302G Assessee By : Sh. Himanshu Sinha, Adv. Revenue By : Sh. Farhat Khan, Sr. Dr Date Of Hearing: 29.07.2021 Date Of Pronouncement: 13.10.2021

For Appellant: Sh. Himanshu Sinha, AdvFor Respondent: Sh. Farhat Khan, Sr. DR
Section 195Section 271(1)(c)Section 4Section 40Section 5Section 8Section 9(1)Section 9(1)(vii)Section 92C

…io laid down by the Hon’ble apex court in the issue in the following cases.  Engineering Analysis Centre of Excellence (P.) Ltd. vs. CIT 125 taxmann.com 42 (SC)  CIT-4, Mumbai vs. Kotak Securities Ltd. 67 taxmann.com 356 (SC)  CIT vs. Bharti Cellular Ltd. 330 ITR 239 (SC) 25. Thus we conclude that the foreign AE (service provider) has neither employed any technical or skilled person to provide managerial or technical service nor there was direct interaction between the assessee and the foreign AE. Thus, where the entire process resulting in provisioning of service is fully automated process with no human int…

M/S. Marmon Food and Beverage Technologies India vs. The Income Tax Officer

ITA/727/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.727/2017 c/w ITA NOs.725/2017, 726/2017, 728/2017 and 206/2018 AND ITA NOs.11/2014, 12/2014, ITA NOS.727, 725, 726, 728 OF 2017 AND 206 OF 2018 BETWEEN M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA (P) LIMITED, (FORMERLY KNOWN AS IMI R & D CENTRE INDIA PVT. LTD.,) #49, 3RD PHASE, PEENYA INDUSTRIAL AREA, BENGALURU-560 058, PAN: AABCI 3495 H (REPRESENTED BY ITS MANAGING…

The Commissioner of Income-Tax vs. M/S.Ge India Technology

ITA/12/2014HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.727/2017 c/w ITA NOs.725/2017, 726/2017, 728/2017 and 206/2018 AND ITA NOs.11/2014, 12/2014, ITA NOS.727, 725, 726, 728 OF 2017 AND 206 OF 2018 BETWEEN M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA (P) LIMITED, (FORMERLY KNOWN AS IMI R & D CENTRE INDIA PVT. LTD.,) #49, 3RD PHASE, PEENYA INDUSTRIAL AREA, BENGALURU-560 058, PAN: AABCI 3495 H (REPRESENTED BY ITS MANAGING…

M/S. Marmon Food and Beverage Technologies India vs. The Income Tax Officer

ITA/725/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.727/2017 c/w ITA NOs.725/2017, 726/2017, 728/2017 and 206/2018 AND ITA NOs.11/2014, 12/2014, ITA NOS.727, 725, 726, 728 OF 2017 AND 206 OF 2018 BETWEEN M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA (P) LIMITED, (FORMERLY KNOWN AS IMI R & D CENTRE INDIA PVT. LTD.,) #49, 3RD PHASE, PEENYA INDUSTRIAL AREA, BENGALURU-560 058, PAN: AABCI 3495 H (REPRESENTED BY ITS MANAGING…

M/S. Marmon Food and Beverage Technologies India vs. The Income Tax Officer

ITA/206/2018HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.727/2017 c/w ITA NOs.725/2017, 726/2017, 728/2017 and 206/2018 AND ITA NOs.11/2014, 12/2014, ITA NOS.727, 725, 726, 728 OF 2017 AND 206 OF 2018 BETWEEN M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA (P) LIMITED, (FORMERLY KNOWN AS IMI R & D CENTRE INDIA PVT. LTD.,) #49, 3RD PHASE, PEENYA INDUSTRIAL AREA, BENGALURU-560 058, PAN: AABCI 3495 H (REPRESENTED BY ITS MANAGING…

M/S. Marmon Food and Beverage Technologies India vs. The Income Tax Officer

ITA/728/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.727/2017 c/w ITA NOs.725/2017, 726/2017, 728/2017 and 206/2018 AND ITA NOs.11/2014, 12/2014, ITA NOS.727, 725, 726, 728 OF 2017 AND 206 OF 2018 BETWEEN M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA (P) LIMITED, (FORMERLY KNOWN AS IMI R & D CENTRE INDIA PVT. LTD.,) #49, 3RD PHASE, PEENYA INDUSTRIAL AREA, BENGALURU-560 058, PAN: AABCI 3495 H (REPRESENTED BY ITS MANAGING…

The Commissioner of Income-Tax vs. M/S.Ge India Technology

ITA/11/2014HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.727/2017 c/w ITA NOs.725/2017, 726/2017, 728/2017 and 206/2018 AND ITA NOs.11/2014, 12/2014, ITA NOS.727, 725, 726, 728 OF 2017 AND 206 OF 2018 BETWEEN M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA (P) LIMITED, (FORMERLY KNOWN AS IMI R & D CENTRE INDIA PVT. LTD.,) #49, 3RD PHASE, PEENYA INDUSTRIAL AREA, BENGALURU-560 058, PAN: AABCI 3495 H (REPRESENTED BY ITS MANAGING…

M/S. Marmon Food and Beverage Technologies India vs. The Income Tax Officer

ITA/726/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.727/2017 c/w ITA NOs.725/2017, 726/2017, 728/2017 and 206/2018 AND ITA NOs.11/2014, 12/2014, ITA NOS.727, 725, 726, 728 OF 2017 AND 206 OF 2018 BETWEEN M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA (P) LIMITED, (FORMERLY KNOWN AS IMI R & D CENTRE INDIA PVT. LTD.,) #49, 3RD PHASE, PEENYA INDUSTRIAL AREA, BENGALURU-560 058, PAN: AABCI 3495 H (REPRESENTED BY ITS MANAGING…

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2467/DEL/2019[2011-12]Status: DisposedITAT Delhi20 Jan 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…ssee’s own case itself had examined the applicability of Section 194J qua the payment of roaming charges to other telecom operators after taking into consideration the statements recorded as per the decision of the Hon’ble Supreme Court in the case of Bharti [330 ITR 239 (SC)]. Having considered the decisions of Hon’ble Delhi High Court in the case of CIT v/s Bharti Cellular Limited (390 ITR 139), the decision of the Hon’ble Supreme Court in the case of CIT v/s Bharti Cellular Limited (330 ITR 239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta B…

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2466/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Jan 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…ssee’s own case itself had examined the applicability of Section 194J qua the payment of roaming charges to other telecom operators after taking into consideration the statements recorded as per the decision of the Hon’ble Supreme Court in the case of Bharti [330 ITR 239 (SC)]. Having considered the decisions of Hon’ble Delhi High Court in the case of CIT v/s Bharti Cellular Limited (390 ITR 139), the decision of the Hon’ble Supreme Court in the case of CIT v/s Bharti Cellular Limited (330 ITR 239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta B…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 120/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…ssee’s own case itself had examined the applicability of Section 194J qua the payment of roaming charges to other telecom operators after taking into consideration the statements recorded as per the decision of the Hon’ble Supreme Court in the case of Bharti [330 ITR 239 (SC)]. Having considered the decisions of Hon’ble Delhi High Court in the case of CIT v/s Bharti Cellular Limited (390 ITR 139), the decision of the Hon’ble Supreme Court in the case of CIT v/s Bharti Cellular Limited (330 ITR 239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta B…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 119/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…ssee’s own case itself had examined the applicability of Section 194J qua the payment of roaming charges to other telecom operators after taking into consideration the statements recorded as per the decision of the Hon’ble Supreme Court in the case of Bharti [330 ITR 239 (SC)]. Having considered the decisions of Hon’ble Delhi High Court in the case of CIT v/s Bharti Cellular Limited (390 ITR 139), the decision of the Hon’ble Supreme Court in the case of CIT v/s Bharti Cellular Limited (330 ITR 239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta B…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 118/DEL/2019[2007-08]Status: DisposedITAT Delhi20 Jan 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…ssee’s own case itself had examined the applicability of Section 194J qua the payment of roaming charges to other telecom operators after taking into consideration the statements recorded as per the decision of the Hon’ble Supreme Court in the case of Bharti [330 ITR 239 (SC)]. Having considered the decisions of Hon’ble Delhi High Court in the case of CIT v/s Bharti Cellular Limited (390 ITR 139), the decision of the Hon’ble Supreme Court in the case of CIT v/s Bharti Cellular Limited (330 ITR 239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta B…

DCIT (TDS) 2(1), Mumbai vs. Reliance Communications Ltd, Navi Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3947/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Oct 2020AY 2012-13

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarआअसं. 3947/मुं/2017 ("न. व. 2012-13) Dy. Commissioner Of Income Tax (Tds)-2(1), Room No.615, 6Th Floor, Smt. K.G.Mittal Ayurvedic Hospital Bldg., Charni Road (W), Mumbai 400 002. ...... अपीलाथ" /Appellant बनाम Vs. Reliance Communications Ltd. ‘H”Block, 1St Floor, 1St Wing, Dhirubhai Ambani Knowledge City, Thane Belapur Road, Navi Mumbai – 400 710 ..... ""तवाद"/Respondent Pan: Aaacr 2658E

For Appellant: Shri Akhtar H. AnsariFor Respondent: None
Section 194JSection 201Section 201(1)

…Court for canvassing the contention that the roaming charges paid by the assessee to the other service provider can be said as 'technical services'; one was the decision of the Apex Court in the case of CIT v. Bharti Cellular Ltd. [2010] 193 Taxman 97/[2011] 330 ITR 239 (SC); and the another was the decision of the Apex Court in the case of CIT v. Kotak Securities Ltd. [2016] 67 taxmann.com 356/239 Taxman 139/383 ITR 1 (SC) and it was submitted that if the observations made by the Apex Court in the above referred decisions are considered, the decision of the Tribunal would be unsustainable and consequently, the…

M/S. Arihant Cheritable Trust, Indore vs. The ITO (TDS)-1, Indore

In the result, we find no force in the ground of the Revenue, hence dismissed

ITA 909/IND/2019[2015-16]Status: DisposedITAT Indore28 Aug 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Section 133ASection 194CSection 194JSection 201Section 201(1)

…oduced hereunder for your ready reference: [Page No. 43-48] “6. What meaning should be ascribed to the word "technical services" appearing in Explanation 2 to clause (vii) to Section 9(1) of the Act is the moot question. In CIT v. Bharti Cellular Ltd. [2011] 330 ITR 239/[2010] 193 Taxman 97 this Court has observed as follows: 'Right from 1979, various judgments of the High Courts and Tribunals have taken the view that the words "technical services" have got to be read in the narrower sense by applying the rule of noscitur a sociis, particularly, because the words "technical services" in section 9(1)(vii), read w…

ACIT (Ltu), New Delhi vs. M/S Havells India Ltd., New Delhi

In the result, appeal of the assessee is partly allowed

ITA 466/DEL/2011[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…s. The words ―managerial‖, ―technical‖ or ―consultancy‖ have not been defined in the Act. However, meaning of the said words has been examined by various Courts in the following decisions: a) The Supreme Court in the case of CIT V. Bharti Cellular Ltd: [2011] 330 ITR 239 observed as under: ―……Right from 1979, various judgments of High Courts and Tribunals have take the view that the words ―technical services‖ have got to be read in the narrower sense by applying the rule of noscitur a sociis, particularly because the words ―technical services‖ in section 9(1)(vii), read with Explanation 2 comes in between the wor…

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6073/DEL/2010[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…s. The words ―managerial‖, ―technical‖ or ―consultancy‖ have not been defined in the Act. However, meaning of the said words has been examined by various Courts in the following decisions: a) The Supreme Court in the case of CIT V. Bharti Cellular Ltd: [2011] 330 ITR 239 observed as under: ―……Right from 1979, various judgments of High Courts and Tribunals have take the view that the words ―technical services‖ have got to be read in the narrower sense by applying the rule of noscitur a sociis, particularly because the words ―technical services‖ in section 9(1)(vii), read with Explanation 2 comes in between the wor…

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6072/DEL/2010[2004-05]Status: DisposedITAT Delhi25 Aug 2020AY 2004-05

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…s. The words ―managerial‖, ―technical‖ or ―consultancy‖ have not been defined in the Act. However, meaning of the said words has been examined by various Courts in the following decisions: a) The Supreme Court in the case of CIT V. Bharti Cellular Ltd: [2011] 330 ITR 239 observed as under: ―……Right from 1979, various judgments of High Courts and Tribunals have take the view that the words ―technical services‖ have got to be read in the narrower sense by applying the rule of noscitur a sociis, particularly because the words ―technical services‖ in section 9(1)(vii), read with Explanation 2 comes in between the wor…