Dalmia v. CIT

106 ITR 895Supreme Court of India1977#4848 most cited

What is Dalmia v. CIT authority for?

Management services involve the act of managing by direction, regulation, or superintendence, essentially controlling, directing, or administering a business.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2014 to 2025.

Also referred to as

R. Dalmia v. CIT · 106 ITR 895 · SC 1977 · management services · managerial service · controlling business · directing business · administering business · section 9(1)(vii)

Sections most often in play

Section 143(3)Section 144(13)Section 234ASection 234BSection 270ASection 9(1)(vi)Section 9(1)(vii)Section 9(1)(vii)(b)

Issues it is cited on

section 9(1)(vii)fees for technical servicessection 9(1)double taxationtransferpersoncompanyindiabusinesssection 143(3)interest

Judgments citing Dalmia v. CIT

SOLVAY S A ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAX CIRCLE 4(2)(2), MUMBAI

In the result, the appeal is partly allowed

ITA 2071/MUM/2025[2022-23]Status: DisposedITAT Mumbai27 Oct 2025AY 2022-23
Section 143(3)Section 9(1)(vii)

…anager or management. Manager is a person who manages an industry or\nbusiness or who deals with administration or a person who organizes other people's\nactivity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R.\nDalmia v. CIT [1977] 106 ITR 895, \"management\" includes the act of managing by\ndirection, or regulation or superintendence. Thus, managerial service essentially\ninvolves controlling, directing or administering the business.\"\n\n15.\nThe services rendered, the procurement of export orders, etc. cannot be treated as\nmanagement services provided by the nonresident to the resp…

SPRINGER NATURE CUSTOMER SERVICE CENTER GMBH,GERMANY vs. ACIT CIRCLE 3(1)(2) INTL TAX NEW DELHI, INTL TAX NEW DELHI

In the result, both the appeals of the assessee are allowed

ITA 3307/DEL/2023[2021-22]Status: DisposedITAT Delhi05 Jul 2024AY 2021-22

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Himanshu Sinha, Adv. &For Respondent: Sh. Vijay B. Vasanta, CIT-DR
Section 143(3)Section 234ASection 234BSection 270A

…concerning the work at hand. 13.2 In support of the aforesaid plea, Mr Sinha placed reliance on the following judgments: (i) DIT v. Panalfa Autoelektrik Ltd. (ii) UPS SCS (Asia) Limited, ITA No. 2426/Mum/2010 dated 22.02.2012. (iii) R. Dalmia v. CIT, [1977] 106 ITR 895 (SC) (iv) Jeans Knit (P.) Ltd. v. DCIT, (2012) 23 taxmann.com 393 (Bangalore ITAT), confirmed by Karnataka High Court in [2020] 428 ITR 285. 13.3 For a service to be construed as a technical service, it should involve the application of some special skill or knowledge concerning the technical field. 13.4 Consultancy service involves offering adv…

SPRINGER NATURE CUSTOMER SERVICE CENTER GMBH,GERMANY vs. ACIT-3(1)(2) INT. TAXATION, DELHI

In the result, both the appeals of the assessee are allowed

ITA 2420/DEL/2023[2020-21]Status: DisposedITAT Delhi05 Jul 2024AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Himanshu Sinha, Adv. &For Respondent: Sh. Vijay B. Vasanta, CIT-DR
Section 143(3)Section 234ASection 234BSection 270A

…concerning the work at hand. 13.2 In support of the aforesaid plea, Mr Sinha placed reliance on the following judgments: (i) DIT v. Panalfa Autoelektrik Ltd. (ii) UPS SCS (Asia) Limited, ITA No. 2426/Mum/2010 dated 22.02.2012. (iii) R. Dalmia v. CIT, [1977] 106 ITR 895 (SC) (iv) Jeans Knit (P.) Ltd. v. DCIT, (2012) 23 taxmann.com 393 (Bangalore ITAT), confirmed by Karnataka High Court in [2020] 428 ITR 285. 13.3 For a service to be construed as a technical service, it should involve the application of some special skill or knowledge concerning the technical field. 13.4 Consultancy service involves offering adv…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SPRINGER NATURE CUSTOMER SERVICES CENTRE GMBH (EARLIER KNOWN AS SPRINGER CUSTOMERS CENTRE GMBH)

ITA/306/2023HC Delhi12 Jul 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 143(1)Section 143(2)Section 143(3)Section 144C(3)(a)Section 9(1)(vi)

…Page 9 of 17 13.2 In support of the aforesaid plea, Mr Sinha placed reliance on the following judgments: (i) DIT v. Panalfa Autoelektrik Ltd. (ii) UPS SCS (Asia) Limited, ITA No. 2426/Mum/2010 dated 22.02.2012. (iii) R. Dalmia v. CIT, [1977] 106 ITR 895 (SC) (iv) Jeans Knit (P.) Ltd. v. DCIT, (2012) 23 taxmann.com 393 (Bangalore ITAT), confirmed by Karnataka High Court in [2020] 428 ITR 285. 13.3 For a service to be construed as a technical service, it should involve the application of some special skill or knowledge concerning the technical field. 13.4 Consultancy service involves off…

SPRINGER NATURE CUSTOMER SERVICES CENTRE GMBH,NEW DELHI vs. JCIT, INTERNATIONALO TAXATION, CIRCLE-3(1)(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 2534/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Oct 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2013-14] Springer Nature Customer Services Vs Jcit Centre Gmbh (Earlier Known As (International Taxation), Springer Customer Centre Gmbh), Circle-3(1)(2), 7Th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. Pan-Aascs1092B Appellant Respondent Appellant By S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent By Ms. Rashmita Jha, Cit Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 14.10.2022

Section 143(3)Section 234ASection 234BSection 271Section 9(1)(vi)

…o manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people‟s activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business." 15. The services rendered, the procurement of export orders, etc. cannot be treated as management services provided by the nonresident to the respondent-ass…

SPRINGER VERLAG GMBH,NEW DELHI vs. DCIT, CIRCLE- 3(1)(2), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee are disposed of as

ITA 434/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Aug 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 9(1)(vi)

…o manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people‟s activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business." 15. The services rendered, the procurement of export orders, etc. cannot be treated as management services provided by the non- resident to the respondent-…

SPRINGER VERLAG GMBH,NEW DELHI vs. ACIT, CIRCLE- 3(1)(2), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee are disposed of as

ITA 3826/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Aug 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 9(1)(vi)

…o manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people‟s activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business." 15. The services rendered, the procurement of export orders, etc. cannot be treated as management services provided by the non- resident to the respondent-…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3383/DEL/2018[2017-18]Status: DisposedITAT Delhi05 May 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other peoples activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, 68 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business." 15. The services rendered, the procurement of export orders,…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3382/DEL/2018[2016-17]Status: DisposedITAT Delhi05 May 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other peoples activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, 68 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business." 15. The services rendered, the procurement of export orders,…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3381/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other peoples activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, 68 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business." 15. The services rendered, the procurement of export orders,…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3380/DEL/2018[2014-15]Status: DisposedITAT Delhi05 May 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other peoples activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, 68 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business." 15. The services rendered, the procurement of export orders,…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3379/DEL/2018[2013-14]Status: DisposedITAT Delhi05 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other peoples activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, 68 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business." 15. The services rendered, the procurement of export orders,…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3378/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other peoples activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, 68 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business." 15. The services rendered, the procurement of export orders,…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3377/DEL/2018[2011-12]Status: DisposedITAT Delhi05 May 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other peoples activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, 68 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business." 15. The services rendered, the procurement of export orders,…

ACIT, CIRCLE- 14(1), NEW DELHI vs. KAPOOR INDUSTRIES LTD., NEW DELHI

ITA 4215/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Jan 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh

For Appellant: Shri R.K. Mehra, CAFor Respondent: Shri Shailesh Kumar, Senior DR
Section 195Section 40Section 9

…o manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people‟s activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business." 15. The services rendered, the procurement of export orders, etc. cannot be treated as management services provided by the non- resident to the respondent-a…

ACIT, NEW DELHI vs. M/S. KAPOOR INDUSTRIES, NEW DELHI

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4050/DEL/2015[2012-13]Status: DisposedITAT Delhi28 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…o manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people's activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business.' 15. The services rendered, the procurement of export orders, etc. cannot be treated as management services provided by the non-resident to the respondent-as…

ACIT, NEW DELHI vs. M/S. KAPOOR INDUSTRIES, NEW DELHI

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4049/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…o manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people's activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business.' 15. The services rendered, the procurement of export orders, etc. cannot be treated as management services provided by the non-resident to the respondent-as…

M/S OUTOTEC INDIA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 4511/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Mar 2019AY 2010-11

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 4511/Del/2015 : Asstt. Year : 2010-11 Outotec India Pvt. Ltd., Vs Dy. Commissioner Of Income 507, 5Th Floor, Copia Corporate Tax, Circle-13(1), Suites, 9, Jasola Commercial New Delhi-110002 Complex, Jasola, New Delhi-110025, Delhi (Appellant) (Respondent) Pan No. Aaaco9433A Assessee By : Sh. G. C. Srivastava, Adv. & Sh. Suvinay Kumar Dash, Adv. Revenue By : Sh. Surender Pal, Sr. Dr Date Of Hearing : 12.03.2019 Date Of Pronouncement : 27.03.2019 Order Per N. S. Saini:

For Appellant: Sh. G. C. Srivastava, Adv. &For Respondent: Sh. Surender Pal, Sr. DR
Section 40

…djective "managerial" relates to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people's activity. As pointed out by the Supreme Court in R. Dalmia vs. CIT [1977] 106 ITR 895, "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business." In some DTAAs, apart from the terms 'technical' and 'consultancy', 'managerial' is also included within the FTS clause. 8.1. The contention of the learned c…

HERO MOTOCORP LTD.,,NEW DELHI vs. ADDL.CIT, RANGE-11, NEW DELHI

In the result ground No

ITA 6990/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6990/Del/2017 (A.Y 2013-14)

Section 143(3)Section 144C

…o manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people's activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business.” “18. It would be incongruous to hold that the non-resident was providing technical services. To quote from Skycell Communications Ltd. v. Dy CIT [2001] 251…

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

ITA 1616/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…o manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people's activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court in R. Dalmia v. CIT [1977] 106 ITR 895, "management" includes the act of managing by direction, or regulation or superintendence. Thus, managerial service essentially involves controlling, directing or administering the business.” “18. It would be incongruous to hold that the non-resident was providing technical services. To quote from Skycell Communications Ltd. v. Dy CIT [2001] 251…

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