Dalmia v. CIT

106 ITR 895Supreme Court of India1977#4774 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 366,314 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

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 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…

Pahilajrai Jaikishan, Mumbai vs. DCIT 19(3), Mumbai

In the result, the appeal is allowed

ITA 994/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

…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 [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court inR. 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.' & ITA No. 994/Mum/2014 15. The services rendered, the procurement of export orders, etc. cannot be treated as management services provided by the non-reside…

Asst CIT 19(3), Mumbai vs. Pahilajrai Jaikishin, Mumbai

In the result, the appeal is allowed

ITA 1562/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

…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 [New Shorter Oxford Dictionary]. As pointed out by the Supreme Court inR. 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.' & ITA No. 994/Mum/2014 15. The services rendered, the procurement of export orders, etc. cannot be treated as management services provided by the non-reside…

Director of Income Tax (Intl. Tax.)-II

ITA/292/2014HC Delhi18 Sept 2014
Section 195Section 195(2)Section 9Section 9(1)Section 9(1)(i)

…ITA 229/2014 Page 1 of 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 292/2014 Reserved on : 22nd July, 2014 % Date of Decision : 18th September, 2014 DIRECTOR OF INCOME TAX (INTL. TAX.)-II ....Appellant Through Mr. Kamal Sawhney, Sr. Standing Counsel with Mr. Sanjay Kumar, Jr. Standing Counsel. Versus PANALFA AUTOELEKTRIK LTD. …Respondent Through Mr. Satye…