DCIT v. Parasrampuria Synthetics Ltd.

20 SOT 248Income Tax Appellate Tribunal2008#7311 most cited

What is DCIT v. Parasrampuria Synthetics Ltd. authority for?

Payments for services rendered by technically qualified persons are not necessarily 'fees for technical services' under Explanation 2 to Section 9(1)(vii) if the services do not make available technical knowledge, plans, or designs to the user.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2024.

Also referred to as

DCIT v. Parasrampuria Synthetics Ltd. · 20 SOT 248 · Section 9(1)(vii) · Explanation 2 · fee for technical services · works contract · Section 194C · CBDT Circular 715 · technically qualified persons · make available

Sections most often in play

Section 139(1)Section 234ASection 234BSection 270ASection 9(1)(vii)Section 194C

Judgments citing DCIT v. Parasrampuria Synthetics Ltd.

Rockwell Collins, Inc., United States of America vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Delhi

In the result, the appeal of the assessee in ITA No

ITA 2410/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

…per section 194C of the Act which fact is also clarified by CBDT in its Circular No. 715 dated 08.08.1995 vide Question No. 29. Further, the assessee also submitted that co-ordinate bench of Delhi Tribunal in the case of Parasrampuria Synthetics Ltd reported 20 SOT 248 (Del Trib) held that use of services of technically qualified persons to render the services did not bring the amount paid as “fee for technical services” within the meaning of Explanation 2 to Section 9(1)(vii) of the Act. Similar decision was rendered by Delhi Tribunal in the case of Spicejet Ltd reported in 145 taxmann.com 622 (Del Trib). The a…

Rockwell Collins Southeast Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, Circle 3(1)(1), Civic Centre, Delhi

In the result, the appeal of the assessee in ITA No

ITA 2409/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

…per section 194C of the Act which fact is also clarified by CBDT in its Circular No. 715 dated 08.08.1995 vide Question No. 29. Further, the assessee also submitted that co-ordinate bench of Delhi Tribunal in the case of Parasrampuria Synthetics Ltd reported 20 SOT 248 (Del Trib) held that use of services of technically qualified persons to render the services did not bring the amount paid as “fee for technical services” within the meaning of Explanation 2 to Section 9(1)(vii) of the Act. Similar decision was rendered by Delhi Tribunal in the case of Spicejet Ltd reported in 145 taxmann.com 622 (Del Trib). The a…

ACIT, Delhi vs. M/S. Unitech Wireless Tamilnadu Pvt. Ltd., New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2926/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi31 May 2022

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

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…ch Decision in the case of Right Florists Pvt. Limited ITA No.1336/Kol/2011 and ITA Delhi bench decision in the case of Delhi Transco Ltd. (ITA No. 755(Del)/2011 A.Y. 2005-06. He also relied on the decision in the case of DCIT v. Parasrampuria Synthetics Ltd. 20 SOT 248 (Delhi). The revenue filed appeal against the order of Hon'ble Delhi High Court in the case of Bharti Cellular Ltd. before the Hon'ble Supreme Court. The Hon'ble Supreme Court has held as under: "In cases requiring examination by technical experts, the Department ought not to proceed only by the contracts placed before the officers. With the emer…

ACIT, Delhi vs. M/S. Unitech Wireless Tamilnadu Pvt. Ltd., New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2925/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi31 May 2022

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

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…ch Decision in the case of Right Florists Pvt. Limited ITA No.1336/Kol/2011 and ITA Delhi bench decision in the case of Delhi Transco Ltd. (ITA No. 755(Del)/2011 A.Y. 2005-06. He also relied on the decision in the case of DCIT v. Parasrampuria Synthetics Ltd. 20 SOT 248 (Delhi). The revenue filed appeal against the order of Hon'ble Delhi High Court in the case of Bharti Cellular Ltd. before the Hon'ble Supreme Court. The Hon'ble Supreme Court has held as under: "In cases requiring examination by technical experts, the Department ought not to proceed only by the contracts placed before the officers. With the emer…

M/S. Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2356/DEL/2015[2011-12]Status: DisposedITAT Delhi31 May 2022AY 2011-12

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

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…ch Decision in the case of Right Florists Pvt. Limited ITA No.1336/Kol/2011 and ITA Delhi bench decision in the case of Delhi Transco Ltd. (ITA No. 755(Del)/2011 A.Y. 2005-06. He also relied on the decision in the case of DCIT v. Parasrampuria Synthetics Ltd. 20 SOT 248 (Delhi). The revenue filed appeal against the order of Hon'ble Delhi High Court in the case of Bharti Cellular Ltd. before the Hon'ble Supreme Court. The Hon'ble Supreme Court has held as under: "In cases requiring examination by technical experts, the Department ought not to proceed only by the contracts placed before the officers. With the emer…

M/S. Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2355/DEL/2015[2010-11]Status: DisposedITAT Delhi31 May 2022AY 2010-11

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

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…ch Decision in the case of Right Florists Pvt. Limited ITA No.1336/Kol/2011 and ITA Delhi bench decision in the case of Delhi Transco Ltd. (ITA No. 755(Del)/2011 A.Y. 2005-06. He also relied on the decision in the case of DCIT v. Parasrampuria Synthetics Ltd. 20 SOT 248 (Delhi). The revenue filed appeal against the order of Hon'ble Delhi High Court in the case of Bharti Cellular Ltd. before the Hon'ble Supreme Court. The Hon'ble Supreme Court has held as under: "In cases requiring examination by technical experts, the Department ought not to proceed only by the contracts placed before the officers. With the emer…

M/S Dhar Authomotive Pvt. Ltd, Indore vs. DCIT TDS, Indore

In the result, the second issue for lower/non-deduction of TCS

ITA 103/IND/2018[15-16]Status: DisposedITAT Indore13 Sept 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

For Appellant: S/Shri HiteshChimnani &For Respondent: Shri R.P. Mourya, Sr.DR
Section 194JSection 201(1)Section 206C

…Bench in the case of Bharat Forge Ltd. vs. Additional Dhar Automotives P. Ltd ITA No. 101 to 103/Ind/18 Commissioner of Income Tax (2013) 36 taxmann.com 574 (Pune-Trib) and the Decision of Delhi Tribunal the case of DCIT Vs. Parasrampuria Synthetics Ltd. 20 SOT 248. Placing reliance on the above judgment, it was submitted that the payment for ‘Operation & Maintenance charges” cannot be considered as “fees for payment of technical services” as they are specifically excluded from the definition of fees for technical services and are being specifically covered by the provisions of section 194C of the Act. 1…

M/S Dhar Authomotive Pvt. Ltd, Indore vs. DCIT TDS, Indore

In the result, the second issue for lower/non-deduction of TCS

ITA 102/IND/2018[14-15]Status: DisposedITAT Indore13 Sept 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

For Appellant: S/Shri HiteshChimnani &For Respondent: Shri R.P. Mourya, Sr.DR
Section 194JSection 201(1)Section 206C

…Bench in the case of Bharat Forge Ltd. vs. Additional Dhar Automotives P. Ltd ITA No. 101 to 103/Ind/18 Commissioner of Income Tax (2013) 36 taxmann.com 574 (Pune-Trib) and the Decision of Delhi Tribunal the case of DCIT Vs. Parasrampuria Synthetics Ltd. 20 SOT 248. Placing reliance on the above judgment, it was submitted that the payment for ‘Operation & Maintenance charges” cannot be considered as “fees for payment of technical services” as they are specifically excluded from the definition of fees for technical services and are being specifically covered by the provisions of section 194C of the Act. 1…

M/S Dhar Authomotive Pvt. Ltd, Indore vs. DCIT TDS, Indore

In the result, the second issue for lower/non-deduction of TCS

ITA 101/IND/2018[13-14]Status: DisposedITAT Indore13 Sept 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

For Appellant: S/Shri HiteshChimnani &For Respondent: Shri R.P. Mourya, Sr.DR
Section 194JSection 201(1)Section 206C

…Bench in the case of Bharat Forge Ltd. vs. Additional Dhar Automotives P. Ltd ITA No. 101 to 103/Ind/18 Commissioner of Income Tax (2013) 36 taxmann.com 574 (Pune-Trib) and the Decision of Delhi Tribunal the case of DCIT Vs. Parasrampuria Synthetics Ltd. 20 SOT 248. Placing reliance on the above judgment, it was submitted that the payment for ‘Operation & Maintenance charges” cannot be considered as “fees for payment of technical services” as they are specifically excluded from the definition of fees for technical services and are being specifically covered by the provisions of section 194C of the Act. 1…

Coimbatore Intergrated Waste Management Company P.Ltd, Coimbatore vs. DCIT TDS Cir, Coimbatore

ITA 2710/MUM/2015[2012-13]Status: DisposedITAT Mumbai01 Mar 2018AY 2012-13
For Appellant: S/Shri Sumant Chadha/Jitendra TrivediFor Respondent: Shri Rajat Mittal-DR
Section 194CSection 194JSection 197Section 201Section 9

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “सी मुंबई सी सी” खंडपीठ सी खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“C”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./2710/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2012-13 िनधा"रण िनधा"रण वष" वष" M/s. Coimbatore Integrated Waste DCIT-TDS, Circle Management Company Pvt.Ltd. 63-A, Race Course Road No.4, (Old No.36), 3rd Street, Coimbatore. Maheshwari Nagar Vs. Thaneerpndal Road, Pee…

Vodafone Digilink Limited, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is allowed

ITA 67/JPR/2015[2011-12]Status: DisposedITAT Jaipur28 Feb 2018AY 2011-12
For Appellant: Ms. Ishita Farsaiya (Adv.)For Respondent: Shri Varinder Mehta (CIT)
Section 191Section 194HSection 201Section 201(1)

…t. Limited ITA No. 1336/Kol/2011 and ITA Delhi bench decision 17 M/s. Vodafone Digilink Ltd., Jaipur. in the case of Delhi Transco Ltd. (ITA No. 755(Del)/2011 A.Y. 2005-06. He also relied on the decision in the case of DCIT Vs. Parasrampuria Synthetics Ltd. 20 SOT 248 (Delhi). The revenue filed appeal against the order of Hon’ble Delhi High Court in the case of Bharti Cellular Ltd. before the Hon'ble Supreme Court. The Hon'ble Supreme Court has held as under:- “In cases requiring examination by technical experts, the Department ought not to proceed only by the contracts placed before the officers. With the emer…

Navi Mumbai Muncipal Corporation (Nmmc), Navi Mumbai vs. ITO (TDS) 2(4), Mumbai

In the result, all the appeals are allowed

ITA 1617/MUM/2014[2006-07]Status: DisposedITAT Mumbai20 Mar 2017AY 2006-07

Bench: Shri Mahavir Singh () & Shri Ashwani Taneja ()

Section 194Section 194CSection 194JSection 201(1)

…t Ltd vs ITO 157 ITD 92 Moradabad Chartered Accountants vs CBDT 132 Taxman.com 284 264 ITR 374 (All) Bharat Forge Ltd vs Department of Income-tax, ITAT, Pune Bench, order dated 31-01-2013 Sky Cell Communication Ltd 251 ITR 54 (Mad) Parasrampuria Synthetic Ltd 20 SOT 248 (ITAT, Delhi) Gujarat State Electricity Corporation Ltd vs ITO 82 TTJ 456 (ITAT, Ahmedabad) ITO vs Fino Fintech Foundation (ITAT,Mumbai ITA Nos 595 & 5952/Mum/2014 order dated 22-06-2016 CIT vs M/s Delhi Transco Ltd (Delhi HC) order dated 06-08-2015 4. On the basis of aforesaid judgements, Ld. Counsel vehemently argued that the aforesaid judgemen…

The Commissioner of Income-Tax vs. M/S Vodafone South Ltd

The appeals are dismissed

ITA/699/2015HC Karnataka28 Jul 2016

Bench: S.N.SATYANARAYANA,JAYANT PATEL

Section 260A

…following decisions on which the assessee claimed that roaming charges is not covered U/s 194J of the Act. (i) Skycell Communication Ltd. 251 ITR 53 (Madras) (ii) Bharti Cellular Limited ITA No.1120/2007) (iii) DCIT Vs. Parasrampuria Synthetics Ltd. 20 SOT 248 (Delhi). (iv) ITO Vs. Moving Pictures Company India Ltd. 20 SOT 120 (Delhi). (v) Kotak Securities Ltd. Vs. Addl. CIT 25 SOT 440 (Mum). The above case laws referred by the assessee were found distinguishable to the ITO (TDS). He further relied on the decision in the case of Canara Bank Vs. ITO 305 ITR (AT) 189 where the Hon’ble ITAT…

ITO (TDS) 2(3), Mumbai vs. The Mumbai District Central Co Operative Bank Ltd, Mumbai

ITA 2482/MUM/2014[2008-09]Status: DisposedITAT Mumbai09 Oct 2015AY 2008-09
For Appellant: Shri S. SriramFor Respondent: Shri Maurya Pratap
Section 133(6)Section 133ASection 194Section 194CSection 194JSection 201Section 201(1)Section 254(1)Section 9(1)(vii)

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, बी बी खंडपीठ खंडपीठ मुंबई मुंबई आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण बी बी खंडपीठ खंडपीठ मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“B”,BENCH सव"ी राजे"",लेखा सद"य एवं शि"जीत डे, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Shaktijit Dey,Judicial Member आयकर अपील अपील संसंसंसं/.ITA No.s.2482-83/Mum/2014,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2008-09&09-10 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Income tax Officer-(TDS)-2(3) The Mumbai District Central Co- Room No.708, 7th Floor operative Bank Ltd. Smt. K.G. Mittal Ayurvedic Vs 207, D.N. Road, For…

ITO, Ward-59(3), Kolkata vs. M/S. Bahuballi International Ltd, Kolkata

In the result, the appeal of revenue is dismissed

ITA 1085/KOL/2012[2010-11]Status: DisposedITAT Kolkata07 Oct 2015AY 2010-11

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri Sanjit Kr. Das, JCIT Sr. DRFor Respondent: Shri Subash Agarwal, Advocate
Section 194CSection 194JSection 201(1)

…re made by the assessee towards payments made to various persons as mentioned in the bills, in our opinion, cannot be considered as payment for technical consultancy. The Delhi Bench of the Tribunal in the case of DCIT Vs. Parasrampuria Synthetics Ltd. (2008) 20 SOT 248 (Del) has held that any payment for technical services in order to cover u/s.194J of the Act should be a consideration for acquiring or using technical know- how simplicitor provided or made available by human element. There should be direct and live link between the payment and receipt/use of technical services/information. If the conditions of s…

DCIT v. Parasrampuria Synthetics Ltd. (20 SOT 248) — Cited in 15 Judgments | BharatTax