Dean, Goa Medical College v. Dr. Sudhir Kumar Solanki

7 SCC 645Reported decision2001#6408 most cited

What is Dean, Goa Medical College v. Dr. Sudhir Kumar Solanki authority for?

The dictionary meaning of "technical" includes "professional" services, but not all professional services qualify as technical services; professionalism and expertise are essential.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

Dean Goa Medical College v Dr Sudhir Kumar Solanki · technical services · professional services · professionalism · expertise · Section 9(1)(vi) · Section 9(1)(vii) · fees for technical services · tax treaty

Issues it is cited on

section 209(1)section 14(a)section 209make available clausecopyrighted articlesection 9(1)(vi)section 9(1)(vii)fees for technical servicestax treatycomputer softwareinterest under section 234asection 9(1)

Judgments citing Dean, Goa Medical College v. Dr. Sudhir Kumar Solanki

Shell International B.V., Netherlands vs. The Asstt.CIT., Circle(Intnl.Taxn.)-1, Ahmedabad

In the result, we hold that the above services did not qualify as FTS under the

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

…nces generally. In CBDT v. Oberoi Hotels India (P.) Ltd. [1998] 97 Taxman 453, the Supreme Court reiterated the view that the term 'technical services' included professional services. In the case of Dean, Goa Medical College v. Dr. Sudhir Kumar Solanki [2001] 7 SCC 645, the question was whether the expression technical institutions' takes within its fold the medical colleges. The Supreme Court observed that "the dictionary meaning of the word "technical" is also "professional" and is used in contradistinction with pure sciences to prepare the professionals in applied sciences". However, we would like to observe t…

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

…nces generally. In CBDT v. Oberoi Hotels India (P.) Ltd. [1998] 97 Taxman 453, the Supreme Court reiterated the view that the term 'technical services' included professional services. In the case of Dean, Goa Medical College v. Dr. Sudhir Kumar Solanki [2001] 7 SCC 645, the question was whether the expression technical institutions' takes within its fold the medical colleges. The Supreme Court observed that "the dictionary meaning of the word "technical" is also "professional" and is used in contradistinction with pure sciences to prepare the professionals in applied sciences". However, we would like to observe t…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

Renaissance Services Bv, Mumbai vs. DCIT (International Tax) 4(1) (1), Mumbai

In the result, appeal filed by assessee is allowed

ITA 1526/MUM/2021[2016-17]Status: DisposedITAT Mumbai25 Nov 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalrenaissance Services Bv, C/O Marriott Hotels India Pvt. Ltd. 303A, 304, Fulcrum, B-Wing, Hiranandani Business Park, Sahar Road, Andheri (East), Mumbai-400099 Pan: Aaecr4995E ...... Appellant Vs. Dcit (International Taxation)-4(1)(1), 17Th Floor, Room No. 1712, Air India Building, Nariman Point, Mumbai-400021 ..... Respondent

For Appellant: Sh. Paras Savla/Pratik PoddarFor Respondent: Sh. Soumendu Kumar Dash- Sr. DR
Section 143(2)Section 250Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Renaissance Services BV, C/o Marriott Hotels India Pvt. Ltd. 303A, 304, Fulcrum, B-Wing, Hiranandani Business Park, Sahar Road, Andheri (East), Mumbai-400099 PAN: AAECR4995E ...... Appellant Vs. DCIT (International Taxation)-4(1)(1), 17th Floor, Room No. 1712, Air India Building, Nariman Point, Mumbai-400021 ..... Respondent ITA No. 2360/Mum/2021 (A.Y. 2017-18) DCIT (International Taxation)-4(1)(1), 17th Floor, Room No. 1712, Air India Building, Nariman Point, Mumbai-40…

DCIT (It) -4(1) (1), Mumbai vs. Renaissance Services Bv, Mumbai

1758/Mum/2021 2013-14

ITA 1759/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16
Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…; (ii). G.V.K Industries (1997) 228 ITR 564 (AP); (iii). Continental Construction Ltd. Vs. CIT (1992) 195 ITR 81 (SC); (iv). CBDT Vs. Oberoi Hotels (India) Pvt. Ltd (1998) 231 ITR 148 (SC); and (v).Dean, Goa Medical College Vs. Dr. Sudhir Kumar Solanki (2001) 7 SCC 645, to support his view that „technical services‟ included” professional services‟. We find substantial force in the contention of the ld. A.R that in case training services rendered by the assessee to the Indian Hotels were to be construed as professional services, than the same would fall within the sweep of Article 14 of the India- M/s. Renaissance…

DCIT (It) -4 (1) (1), Mumbai vs. Renaissance Services Bv, Mumbai

1758/Mum/2021 2013-14

ITA 1758/MUM/2021[2013-14]Status: DisposedITAT Mumbai27 Jun 2022AY 2013-14
Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…; (ii). G.V.K Industries (1997) 228 ITR 564 (AP); (iii). Continental Construction Ltd. Vs. CIT (1992) 195 ITR 81 (SC); (iv). CBDT Vs. Oberoi Hotels (India) Pvt. Ltd (1998) 231 ITR 148 (SC); and (v).Dean, Goa Medical College Vs. Dr. Sudhir Kumar Solanki (2001) 7 SCC 645, to support his view that „technical services‟ included” professional services‟. We find substantial force in the contention of the ld. A.R that in case training services rendered by the assessee to the Indian Hotels were to be construed as professional services, than the same would fall within the sweep of Article 14 of the India- M/s. Renaissance…

Renaissance Services Bv, Mumbai vs. ACIT (International Tax) 4(1) (1), Mumbai

1758/Mum/2021 2013-14

ITA 1453/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16
Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…; (ii). G.V.K Industries (1997) 228 ITR 564 (AP); (iii). Continental Construction Ltd. Vs. CIT (1992) 195 ITR 81 (SC); (iv). CBDT Vs. Oberoi Hotels (India) Pvt. Ltd (1998) 231 ITR 148 (SC); and (v).Dean, Goa Medical College Vs. Dr. Sudhir Kumar Solanki (2001) 7 SCC 645, to support his view that „technical services‟ included” professional services‟. We find substantial force in the contention of the ld. A.R that in case training services rendered by the assessee to the Indian Hotels were to be construed as professional services, than the same would fall within the sweep of Article 14 of the India- M/s. Renaissance…

Renaissance Services Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, both the appeal filed by assessee is allowed

ITA 5678/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Aug 2019AY 2011-12

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Paras Savla with Shri Pratik Poddar (AR)For Respondent: Shri Nishant Samaiya
Section 254(1)

…l Construction Ltd. Vs. CIT (1992) 195 ITR 81 (SC); (iv). CBDT Vs. Oberoi Hotels (India) Pvt. Ltd (1998) 231 ITR 148 (SC); and (v). Dean, Goa 7 ITA No. 5678 Mum 2016 & 764 Mum 2017-Renaissance Services BV Medical College Vs. Dr. Sudhir Kumar Solanki (2001) 7 SCC 645, to support his view that ‘technical services’ included ‘professional services’. We find substantial force in the contention of the ld. A.R that in case training services rendered by the assessee to the Indian Hotels were to be construed as professional services, than the same would fall within the sweep of Article 14 of the India- Netherland tax t…

Renaissance Services Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 7159/MUM/2012[2009-10]Status: DisposedITAT Mumbai08 Jun 2018AY 2009-10

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Renaissance Services Bv The Deputy Director Of C/O Bmr & Associates Llp Income-Tax (International बिधम/ Bmr House, 36B Taxation)-2(1), 1St Floor 36B, Dr. R.K Shirodkar Marg, Room No. 120, Scindia Vs. Parel, Mumbai- 400 012 House, Ballard Estate Mumbai- 400 038 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaecr4995E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: S/shri Paras S. Savla and PratikFor Respondent: Shri M.V. Rajguru, Sr.D.R
Section 143(2)Section 143(3)Section 144C(3)Section 234BSection 250

…P a g e | 1 ITA No. 7159/Mum/2012 A.Y 2009-10 Renaissance Services BV Vs. The DDIT (I.T.) IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM Renaissance Services BV The Deputy Director of C/o BMR & Associates LLP Income-Tax (International बिधम/ BMR House, 36B Taxation)-2(1), 1st Floor 36B, Dr. R.K Shirodkar Marg, Room No. 120, Scindia Vs. Parel, Mumbai- 400 012 House, Ballard Estate Mumbai- 400 038 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAECR4995E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : S/shri Paras S. Savla and Pratik…

Dean, Goa Medical College v. Dr. Sudhir Kumar Solanki (7 SCC 645) — Cited in 18 Judgments | BharatTax