Dell International Services India Pvt. Ltd. v. CIT (Intl. Taxation)

218 CTR 209Reported decision2008#11319 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 1961Section 139(1) of the Income Tax ActSection 139(9) of the Income Tax ActSection 143(3)Section 143(3) of the Income Tax ActSection 144C of the Income Tax ActSection 144C(1) of the Income Tax ActSection 144C(13)

Issues it is cited on

section 9(2)section 9(1)(vii)(b)interest under section 234cfees for included servicesddtsection 9(1)(vi)section 9(1)(vii)assistant directorcomputer softwareenduring benefitsection 234csection 195

Judgments citing Dell International Services India Pvt. Ltd. v. CIT (Intl. Taxation)

ISAT AFRICA LIMITED FZC,UNITED ARAB EMIRATES vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the final assessment order passed by AO is set aside and the appeal of the assessee is accordingly allowed in above terms

ITA 832/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanisat Africa Limited Fzc Vs. The Deputy Commissioner Office No. 5 Pre-Fab, C Phase Ii, Of Income Tax Fujairah Free Zone Fujairah, Dubai, International Tax Circle- United Arab Emirates, Dubai - 2(2)(2) 999999 Mumbai, Maharashtra. Pan – Aagci8661Q (Appellant) (Respondent)

Section 143(3)Section 144C(5)Section 148Section 148ASection 195Section 201Section 9(1)Section 9(1)(vi)

…of this argument, the assessee relied on the case of Cable & Wireless Networks India Private Limited ('C&W India'), reported in [2009] 224 CTR 463. (b) The Authority for Advance Rulings in the case of Dell International Services (India) Private Limited [2008] 218 CTR 209 (AAR) wherein it was held that the grantee of right must have possession or control over the right so as constitute "use" or "right to use" of the right. It was further held that the payment to the service provider for telecom bandwidth facility is not royalty in the absence of possessory rights or the right to operate or control iSAT Africa Limi…

SNC LAVALIN INC.,DELHI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT. TAX 3(1)(2), DELHI

In the result, the Appeal of the assessee is allowed, the Stay Application of the assessee is dismissed as infructuous

ITA 3691/DEL/2023[2021-22]Status: DisposedITAT Delhi25 Jun 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. S. K. Aggarwal, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 139(1)Section 143(3)Section 144C(1)Section 270ASection 9(1)(vii)

…QA Quality Systems Ltd. vs. DCIT (2005) 92 TTJ 946 (Delhi)  Me Kinsey and Co. vs. ADIT 284 ITR (AT) 227  Cable and Wireless Networks India (P) Ltd. vs. DIT (2009) 315 ITR 72 (AAR)  Dell International Services India Pvt. Ltd. vs. CIT (Intl. Taxation) (2008) 218 CTR 209 (AAR)  DCIT vs. PanAmSat International Systems Inc. (2006) 9 SOT 100 (Delhi)  Cummins Ltd., In re (2016) 283 CTR 241 (AAR - New Delhi)  Nielsen Company vs. Deputy Commissioner of Income Tax (2019) 109 taxmann.com 264 (Mumbai - Trib.)  EOS Power India (P.) Ltd. vs. Deputy Commissioner of Income Tax (2019) 108 taxmann.com 417 (Mumbai - Trib.)…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 634/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…technical inputs have gone does not amount to "making available" technical knowledge, skills, etc. The recipient of service must be able to absorb and apply the technology on its own in its future activities Dell international services India (P) Ltd. (AAR) (218 CTR 209) • "The phrase "make available" occurring in art. 12(4) has been clarified in the MoU to the treaty itself to the situations where the person receiving the service is enabled to apply the technology. As there is no transfer of any technology in the sense that the recipient of the sendee is enabled to apply technology by itself the payment does n…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ACIT, CIRCLE- 1(3)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 5815/DEL/2017[2014-15]Status: DisposedITAT Delhi24 Nov 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…technical inputs have gone does not amount to "making available" technical knowledge, skills, etc. The recipient of service must be able to absorb and apply the technology on its own in its future activities Dell international services India (P) Ltd. (AAR) (218 CTR 209) • "The phrase "make available" occurring in art. 12(4) has been clarified in the MoU to the treaty itself to the situations where the person receiving the service is enabled to apply the technology. As there is no transfer of any technology in the sense that the recipient of the sendee is enabled to apply technology by itself the payment does n…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 1008/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Nov 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…technical inputs have gone does not amount to "making available" technical knowledge, skills, etc. The recipient of service must be able to absorb and apply the technology on its own in its future activities Dell international services India (P) Ltd. (AAR) (218 CTR 209) • "The phrase "make available" occurring in art. 12(4) has been clarified in the MoU to the treaty itself to the situations where the person receiving the service is enabled to apply the technology. As there is no transfer of any technology in the sense that the recipient of the sendee is enabled to apply technology by itself the payment does n…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ACIT, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 1731/DEL/2015[2011-12]Status: DisposedITAT Delhi24 Nov 2021AY 2011-12

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…technical inputs have gone does not amount to "making available" technical knowledge, skills, etc. The recipient of service must be able to absorb and apply the technology on its own in its future activities Dell international services India (P) Ltd. (AAR) (218 CTR 209) • "The phrase "make available" occurring in art. 12(4) has been clarified in the MoU to the treaty itself to the situations where the person receiving the service is enabled to apply the technology. As there is no transfer of any technology in the sense that the recipient of the sendee is enabled to apply technology by itself the payment does n…

M/S. GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ADIT, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 458/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Nov 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…technical inputs have gone does not amount to "making available" technical knowledge, skills, etc. The recipient of service must be able to absorb and apply the technology on its own in its future activities Dell international services India (P) Ltd. (AAR) (218 CTR 209) • "The phrase "make available" occurring in art. 12(4) has been clarified in the MoU to the treaty itself to the situations where the person receiving the service is enabled to apply the technology. As there is no transfer of any technology in the sense that the recipient of the sendee is enabled to apply technology by itself the payment does n…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. DDIT, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 429/DEL/2013[2009-10]Status: DisposedITAT Delhi24 Nov 2021AY 2009-10

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…technical inputs have gone does not amount to "making available" technical knowledge, skills, etc. The recipient of service must be able to absorb and apply the technology on its own in its future activities Dell international services India (P) Ltd. (AAR) (218 CTR 209) • "The phrase "make available" occurring in art. 12(4) has been clarified in the MoU to the treaty itself to the situations where the person receiving the service is enabled to apply the technology. As there is no transfer of any technology in the sense that the recipient of the sendee is enabled to apply technology by itself the payment does n…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ADIT, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 5544/DEL/2011[2008-09]Status: DisposedITAT Delhi24 Nov 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…technical inputs have gone does not amount to "making available" technical knowledge, skills, etc. The recipient of service must be able to absorb and apply the technology on its own in its future activities Dell international services India (P) Ltd. (AAR) (218 CTR 209) • "The phrase "make available" occurring in art. 12(4) has been clarified in the MoU to the treaty itself to the situations where the person receiving the service is enabled to apply the technology. As there is no transfer of any technology in the sense that the recipient of the sendee is enabled to apply technology by itself the payment does n…

Dell International Services India Pvt. Ltd. v. CIT (Intl. Taxation) (218 CTR 209) — Cited in 9 Judgments | BharatTax