CIT v. NIIT Ltd.

318 ITR 289High Court2009#1442 most cited

What is CIT v. NIIT Ltd. authority for?

Income received by an assessee under a franchise or licensing agreement, where franchisees provide courses using the assessee's license, is often characterized as revenue share rather than payment for services, which impacts its taxability concerning Fees for Technical Services.

79

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2024.

Also referred to as

CIT v. NIIT Ltd · 318 ITR 289 · Section 9(1)(vii) · Section 195(1) · revenue share · income characterization · fees for technical services · FTS · make available clause · franchise income · licensing agreement · services rendered

Sections most often in play

Section 133ASection 144C(10)Section 144C(5)Section 148Section 9(1)(vii)Section 1961Section 254(2)Section 147

Issues it is cited on

section 144c(10)section 5(2)(b)tax residency certificatetrcsection 9(2)section 9(1)(vii)(b)section 254(2)section 2(11)make available clausesection 9(1)(vii)section 195(1)sanction under section 151

Judgments citing CIT v. NIIT Ltd.

HCL HONH KONG SAR LTD,NEW DELHI vs. ACIT, CIRCLE 2(1)(1), INTERNATIONAL TAXATION, NEW DELHI

ITA 77/DEL/2023[2013-14]Status: DisposedITAT Delhi29 Mar 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

AXON SOLUTIONS LIMITED,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 575/DEL/2023[2018-19]Status: DisposedITAT Delhi29 Mar 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

AXON SOLUTIONS LIMITED,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 574/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Mar 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

AXON SOLUTIONS LIMITED,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 573/DEL/2023[2016-17]Status: DisposedITAT Delhi29 Mar 2024AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

AXON SOLUTIONS LIMITED,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 572/DEL/2023[2015-16]Status: DisposedITAT Delhi29 Mar 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

AXON SOLUTIONS LIMITED,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 571/DEL/2023[2014-15]Status: DisposedITAT Delhi29 Mar 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

AXON SOLUTIONS LIMITED,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 570/DEL/2023[2013-14]Status: DisposedITAT Delhi29 Mar 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

HCL GREAT BRITAIN LTD,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 569/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Mar 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

HCL GREAT BRITAIN LTD,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 568/DEL/2023[2016-17]Status: DisposedITAT Delhi29 Mar 2024AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

HCL GREAT BRITAIN LTD,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 567/DEL/2023[2015-16]Status: DisposedITAT Delhi29 Mar 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

HCL GREAT BRITAIN LTD,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 566/DEL/2023[2014-15]Status: DisposedITAT Delhi29 Mar 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

HCL GREAT BRITAIN LTD,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 565/DEL/2023[2013-14]Status: DisposedITAT Delhi29 Mar 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

HCL AUSTRALIA SERVICES PTY. LIMITED,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 564/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Mar 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

HCL AUSTRALIA SERVICES PTY. LIMITED,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 563/DEL/2023[2016-17]Status: DisposedITAT Delhi29 Mar 2024AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

HCL AUSTRALIA SERVICES PTY. LIMITED,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 562/DEL/2023[2015-16]Status: DisposedITAT Delhi29 Mar 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

HCL AUSTRALIA SERVICES PTY. LIMITED,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 561/DEL/2023[2014-15]Status: DisposedITAT Delhi29 Mar 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

HCL AUSTRALIA SERVICES PTY. LIMITED,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 560/DEL/2023[2013-14]Status: DisposedITAT Delhi29 Mar 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

HCL SINGAPORE PTE LIMITED,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 555/DEL/2023[2013-14]Status: DisposedITAT Delhi29 Mar 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

HCL TECHNOLOGIES BV, NETHERLANDS (SUCCESSOR TO HCL NETHERLANDS BV),NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 554/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Mar 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

HCL TECHNOLOGIES BV, NETHERLANDS (SUCCESSOR TO HCL, NETHERLANDS BV),NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAX 2(1)(1), NEW DELHI

ITA 553/DEL/2023[2016-17]Status: DisposedITAT Delhi29 Mar 2024AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…in the nature of revenue share and should not be construed to mean that services were provided by the assessee to HCLT. This view of ours is further fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs NIIT Ltd reported in 318 ITR 289 (Del). It would be relevant to address the primary facts and dispute that arose in the case of NIIT Ltd to understand as to how the said decision applies to the facts of the present case before us. In the case of NIIT Ltd, it was engaged in business of providing computer education and training and had entered into agreements with franchisees for…

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