Continental Construction Ltd. v. CIT

195 ITR 81Supreme Court of India1992#2325 most cited

What is Continental Construction Ltd. v. CIT authority for?

Advice, such as that provided by a lawyer or a financial consultancy firm on loan modalities, constitutes 'technical service'. This interpretation is relevant in the context of fees for technical services, especially under tax treaties.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2025.

Also referred to as

Continental Construction Ltd v CIT · section 9(1)(vii) · fees for technical services · FTS · technical service definition · advice as technical service · DTAA · tax treaty · make available clause · section 115A · non-resident income

Sections most often in play

Section 143(3)Section 144C(13)Section 115ASection 12(3)Section 12(4)(a)Section 12(4)(b)Section 234ASection 234B

Issues it is cited on

section 209(1)section 14(a)section 209make available clausecopyrighted articlesection 9(1)(vi)section 9(1)(vii)tax treatyfees for technical servicessection 9(1)computer softwareinterest under section 234a

Judgments citing Continental Construction Ltd. v. CIT

NUNHEMS NETHERLANDS B.V.,NAPOLEONSWEG, NETHERLANDS vs. ASSISTANT COMMISSIONER OF INCOME TAX,, INTERNATIONAL TAXATION, GURGAON

In the result, appeal of the assessee in ITA No

ITA 3382/DEL/2023[2021-22]Status: DisposedITAT Delhi08 Dec 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Ms. Anjula Jain, CIT-DR
Section 143(3)Section 144C(13)Section 270Section 9(1)(vi)

…A.Y 2021-22] was held by the apex court that advice given by a financial consultancy firm on the modalities of procuring loans shall be regarded as technical and consultancy service; Hon'ble Supreme Court in the case of Continental Construction Ltd. vs. CIT 195 ITR 811 (SC) which has held that the advice rendered by the lawyer would be a piece of ‘technical service'. In the case of CBDT Vs. Oberoi (India) (P.) Ltd., 97 Taxman 453 (SC), it was held that services provided by hotel consultants and specialists to a Foreign Hotel was 'technical service'. 43. We have heard the rival submissions and have perused t…

BAIN AND COMPANY,USA vs. DCIT, GURGOAN

In the result, appeal of assessee in ITA Nos

ITA 3056/DEL/2023[2021-22]Status: DisposedITAT Delhi22 Aug 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Ms. Ekta Jain, CIT- DR
Section 143(3)

…w, knowledge, experience etc to Bain India. The Ld. AO also relied on the decisions of Hon'ble Supreme Court in the case of GVK Industries vs ITO: [2015] 54 taxmann.com 347; CBDT vs Oberoi India (P) Ltd 97 taxman 453 and Continental Construction Ltd vs CIT 195 ITR 811. 9. With respect to reimbursement of expenses, which was made on two accounts; first, third party costs amounting to INR 11,64,85,266 and second, miscellaneous expenses amounting to INR 22,09,57,384/- the Ld. AO observed that the Assessee failed to provide any evidence to Page 10 of 28 ITA No. 1677/DEL/2023 [A.Y 2020-21] ITA No. 3056/DEL/2023[A.…

BAIN & COMPANY, INC.,USA vs. DCIT INTL. TAXATION CIRCLE, NEW DELHI

In the result, appeal of assessee in ITA Nos

ITA 1677/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Aug 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Ms. Ekta Jain, CIT- DR
Section 143(3)

…w, knowledge, experience etc to Bain India. The Ld. AO also relied on the decisions of Hon'ble Supreme Court in the case of GVK Industries vs ITO: [2015] 54 taxmann.com 347; CBDT vs Oberoi India (P) Ltd 97 taxman 453 and Continental Construction Ltd vs CIT 195 ITR 811. 9. With respect to reimbursement of expenses, which was made on two accounts; first, third party costs amounting to INR 11,64,85,266 and second, miscellaneous expenses amounting to INR 22,09,57,384/- the Ld. AO observed that the Assessee failed to provide any evidence to Page 10 of 28 ITA No. 1677/DEL/2023 [A.Y 2020-21] ITA No. 3056/DEL/2023[A.…

ACIT 6(3), MUMBAI vs. GRASIM INDUSTIRES LTD, MUMBAI

In the result Revenue's appeal is dismissed

ITA 6758/MUM/2011[2008-09]Status: DisposedITAT Mumbai21 May 2025AY 2008-09
Section 36(1)(va)

…hority cannot issue the approval imposing conditions other than those\nprescribed in the statutory provision. In support of such contention, he relied upon\nthe decision of the Hon'ble Supreme Court in the case of Continental Construction\nLtd. vs. CIT [1992] 195 ITR 81 (SC).\n\n37. Per contra, learned Departmental Representative (DR) submitted, only the\ncontribution paid or payable are to be allowed.\n\n38. We have considered rival submissions and perused the materials on record.\nUndoubtedly, the Commissioner of Income Tax has granted separate approvals to\nemployees' gratuity fund and provident fund created b…

SHELL INTERNATIONAL B.V.,NETHERLANDS vs. THE ASSTT.CIT., CIRCLE(INTNL.TAXN.)-1, AHMEDABAD

In the result,\nwe hold that the above services did not qualify as FTS under the\nIndia-Netherlands Tax Treaty, since the “make available” clause\nhas not been satisfied in the instant facts

ITA 1027/AHD/2023[2021-22]Status: DisposedITAT Ahmedabad15 Apr 2025AY 2021-22
Section 143Section 153

…cope of the term\n\"technical\" has held that the expression 'technical' ought not to be\nconstrued in a narrow sense. It has received a wide interpretation in\ntune with its dictionary meaning in several cases.\nIn Continental Construction Ltd. v. CIT [1992] 195 ITR 81 the Supreme\nCourt observed that \"the expression 'technical services' has a very broad\nconnotation and it has been used elsewhere in the Statute also so widely\nas to comprehend professional services : vide Section 9(1) (vii) \". The\nrelevant meanings of the word 'technical' given in the New Shorter\nOxford Dictionary (Thumb Index Edition) are…

SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, CIRCLE (INTERNATIONAL TAXATION-1), AHMEDABAD

In the result, Ground No. 10 of the assessee’s appeal is allowed

ITA 688/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad25 Nov 2024AY 2020-21

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 153

…to be construed in a narrow sense. It has received a wide interpretation in tune with its dictionary meaning in several cases. Shell International B.V. vs. ACIT (International Taxation) Asst.Year –2020-21 - 11– In Continental Construction Ltd. v. CIT [1992] 195 ITR 81 the Supreme Court observed that "the expression 'technical services' has a very broad connotation and it has been used elsewhere in the Statute also so widely as to comprehend professional services : vide Section 9(1) (vii) ". The relevant meanings of the word 'technical' given in the New Shorter Oxford Dictionary (Thumb Index Edition) are 1. Of a…

PR. COMMISSIONER OF INCOME TAX- 2 vs. CIENA COMMUNICATIONS INDIA PVT. LTD.

ITA/629/2019HC Delhi13 Nov 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

Section 40Section 9

…Industries (22$ ITR 564), it was held that advice given by a financial consultancy firm on the modalities of procuring loans shall be regarded as technical and consultancy service Hon'ble Supreme Court in the case of Continental Construction Ltd. vs. CIT 195 ITR 811 (SC) has held that the advice rendered by the lawyer would be a piece of 'technical service'. In the case of CBDT Vs. Oberoi (India) (P.) Ltd., 97 Taxmann 453 (SC), it was held that services provided by hotel consultants and specialists to a Foreign Hotel was 'technical service'. Digitally Signed By:DUSHYANT RAWAL Signature Not Verified…

PI. COMMISSIONER OF INCOME TAX - 2 vs. CIENA COMMUNICATIONS INDIA PVT LTD.

ITA/628/2019HC Delhi13 Nov 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

Section 40Section 9

…Industries (22$ ITR 564), it was held that advice given by a financial consultancy firm on the modalities of procuring loans shall be regarded as technical and consultancy service Hon'ble Supreme Court in the case of Continental Construction Ltd. vs. CIT 195 ITR 811 (SC) has held that the advice rendered by the lawyer would be a piece of 'technical service'. In the case of CBDT Vs. Oberoi (India) (P.) Ltd., 97 Taxmann 453 (SC), it was held that services provided by hotel consultants and specialists to a Foreign Hotel was 'technical service'. Digitally Signed By:DUSHYANT RAWAL Signature Not Verified…

M/S. HOUSING DEVELOP,MENT FINANCE CORPN. LTD,MUMBAI vs. THE ADDL CIT RG-1(1), MUMBAI

ITA 287/MUM/2005[2001-2002]Status: DisposedITAT Mumbai05 Jul 2024AY 2001-2002

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

Section 143(3)Section 36(1)Section 36(1)(viii)

…td. 383 ITR 217 (ii) CIT vs. Jagdishprasad M. Joshi 318 ITR 420 (iii) Tema Exchangers Manufacturers Pvt. Ltd. vs. ACIT being Order dat- ed 18.07.2018 in ITA No. 415 of 2004 (iv) CIT vs. Shree Balaji Alloys 287 CTR 459 (v) Continental Construction Ltd. vs. CIT 195 ITR 81 (vi) ACIT vs. Nahavasheva International Container Terminal Pvt. Ltd. in Order dated 28.09.2018 in ITA No. 2935/Mum/2012 20. The ld AR drew attention to the cases where exemption under section 10(23FB) of the Act has been extended to interest and other income arising from temporary deployment of funds by venture capital funds and venture capital co…

SHELL INTERNATIONAL B.V., ,AHMEDABAD vs. THE ACIT, INTL. TAXN.-1, AHMEDABAD

ITA 110/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…7 & 09 others Shell International BV vs. DCIT(International Taxation) & 09 others Asst. Years –2009-10 to 2018-19 sense. It has received a wide interpretation in tune with its dictionary meaning in several cases. In Continental Construction Ltd. v. CIT [1992] 195 ITR 81 the Supreme Court observed that "the expression 'technical services' has a very broad connotation and it has been used elsewhere in the Statute also so widely as to comprehend professional services : vide Section 9(1) (vii) ". The relevant meanings of the word 'technical' given in the New Shorter Oxford Dictionary (Thumb Index Edition) are 1. Of a…

SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, INT.TAXA.-2, AHMEDABAD

ITA 563/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…7 & 09 others Shell International BV vs. DCIT(International Taxation) & 09 others Asst. Years –2009-10 to 2018-19 sense. It has received a wide interpretation in tune with its dictionary meaning in several cases. In Continental Construction Ltd. v. CIT [1992] 195 ITR 81 the Supreme Court observed that "the expression 'technical services' has a very broad connotation and it has been used elsewhere in the Statute also so widely as to comprehend professional services : vide Section 9(1) (vii) ". The relevant meanings of the word 'technical' given in the New Shorter Oxford Dictionary (Thumb Index Edition) are 1. Of a…

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

ITA 1658/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…7 & 09 others Shell International BV vs. DCIT(International Taxation) & 09 others Asst. Years –2009-10 to 2018-19 sense. It has received a wide interpretation in tune with its dictionary meaning in several cases. In Continental Construction Ltd. v. CIT [1992] 195 ITR 81 the Supreme Court observed that "the expression 'technical services' has a very broad connotation and it has been used elsewhere in the Statute also so widely as to comprehend professional services : vide Section 9(1) (vii) ". The relevant meanings of the word 'technical' given in the New Shorter Oxford Dictionary (Thumb Index Edition) are 1. Of a…

M/S. SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

ITA 1657/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…7 & 09 others Shell International BV vs. DCIT(International Taxation) & 09 others Asst. Years –2009-10 to 2018-19 sense. It has received a wide interpretation in tune with its dictionary meaning in several cases. In Continental Construction Ltd. v. CIT [1992] 195 ITR 81 the Supreme Court observed that "the expression 'technical services' has a very broad connotation and it has been used elsewhere in the Statute also so widely as to comprehend professional services : vide Section 9(1) (vii) ". The relevant meanings of the word 'technical' given in the New Shorter Oxford Dictionary (Thumb Index Edition) are 1. Of a…

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2389/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…7 & 09 others Shell International BV vs. DCIT(International Taxation) & 09 others Asst. Years –2009-10 to 2018-19 sense. It has received a wide interpretation in tune with its dictionary meaning in several cases. In Continental Construction Ltd. v. CIT [1992] 195 ITR 81 the Supreme Court observed that "the expression 'technical services' has a very broad connotation and it has been used elsewhere in the Statute also so widely as to comprehend professional services : vide Section 9(1) (vii) ". The relevant meanings of the word 'technical' given in the New Shorter Oxford Dictionary (Thumb Index Edition) are 1. Of a…

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2388/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…7 & 09 others Shell International BV vs. DCIT(International Taxation) & 09 others Asst. Years –2009-10 to 2018-19 sense. It has received a wide interpretation in tune with its dictionary meaning in several cases. In Continental Construction Ltd. v. CIT [1992] 195 ITR 81 the Supreme Court observed that "the expression 'technical services' has a very broad connotation and it has been used elsewhere in the Statute also so widely as to comprehend professional services : vide Section 9(1) (vii) ". The relevant meanings of the word 'technical' given in the New Shorter Oxford Dictionary (Thumb Index Edition) are 1. Of a…

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2789/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…7 & 09 others Shell International BV vs. DCIT(International Taxation) & 09 others Asst. Years –2009-10 to 2018-19 sense. It has received a wide interpretation in tune with its dictionary meaning in several cases. In Continental Construction Ltd. v. CIT [1992] 195 ITR 81 the Supreme Court observed that "the expression 'technical services' has a very broad connotation and it has been used elsewhere in the Statute also so widely as to comprehend professional services : vide Section 9(1) (vii) ". The relevant meanings of the word 'technical' given in the New Shorter Oxford Dictionary (Thumb Index Edition) are 1. Of a…

M/S. SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2788/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2009-10

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…7 & 09 others Shell International BV vs. DCIT(International Taxation) & 09 others Asst. Years –2009-10 to 2018-19 sense. It has received a wide interpretation in tune with its dictionary meaning in several cases. In Continental Construction Ltd. v. CIT [1992] 195 ITR 81 the Supreme Court observed that "the expression 'technical services' has a very broad connotation and it has been used elsewhere in the Statute also so widely as to comprehend professional services : vide Section 9(1) (vii) ". The relevant meanings of the word 'technical' given in the New Shorter Oxford Dictionary (Thumb Index Edition) are 1. Of a…

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 176/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…7 & 09 others Shell International BV vs. DCIT(International Taxation) & 09 others Asst. Years –2009-10 to 2018-19 sense. It has received a wide interpretation in tune with its dictionary meaning in several cases. In Continental Construction Ltd. v. CIT [1992] 195 ITR 81 the Supreme Court observed that "the expression 'technical services' has a very broad connotation and it has been used elsewhere in the Statute also so widely as to comprehend professional services : vide Section 9(1) (vii) ". The relevant meanings of the word 'technical' given in the New Shorter Oxford Dictionary (Thumb Index Edition) are 1. Of a…

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 175/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…7 & 09 others Shell International BV vs. DCIT(International Taxation) & 09 others Asst. Years –2009-10 to 2018-19 sense. It has received a wide interpretation in tune with its dictionary meaning in several cases. In Continental Construction Ltd. v. CIT [1992] 195 ITR 81 the Supreme Court observed that "the expression 'technical services' has a very broad connotation and it has been used elsewhere in the Statute also so widely as to comprehend professional services : vide Section 9(1) (vii) ". The relevant meanings of the word 'technical' given in the New Shorter Oxford Dictionary (Thumb Index Edition) are 1. Of a…

ADDI. CIT SPECIAL RANGE-3, NEW DELHI vs. DCM SHRIIRAM LTD (EARLIER KNOWN AS BIOSEED RESEARCH INDIA LTD), NEW DELHI

In the result, the Appeal filed by the Revenue in ITA No

ITA 4261/DEL/2019[2012-13]Status: DisposedITAT Delhi16 Jun 2023AY 2012-13

Bench: Dr. B. R. R. Kumar & Shri Shri Yogesh Kumar Us

For Appellant: Shri Pradeep Dinodia, C.AFor Respondent: Shri P. Praveen Sidharth,[CIT] D. R
Section 143(2)Section 80I

…velopment of hybrid seed by the company. The CIT(A) while passing the order in appeal for AY 2009-10, has also referred to the contention of the appellant company w.r.t. the decision of Hon'ble Supreme Court in the case of Continental Constructions Vs. CIT(A) 195 ITR 81 (SC) and certain other decisions of ITAT that once approval has been given by the prescribed Authority, the Assessing Officer could not reject the claim for deduction in the absence of withdrawal of approval of the prescribed Authority and while giving his conclusion also he has referred to the approval of the prescribed Authority granted to the a…

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