Which sections of the Income Tax Act does Diamond Services International (P.) Ltd. v. Union of India come up under?

It is most often cited in judgments turning on Section 143(3), Section 9(1)(vi), Section 12(4), Section 144C, Section 234D, Section 5.

Diamond Services International (P.) Ltd. v. Union of India (169 Taxmann 201)

Q: What is Diamond Services International (P.) Ltd. v. Union of India authority for?

Performing the job of grading diamonds in a laboratory and issuing a grading certificate does not constitute the transfer of technical skill, knowledge, or commercial experience to the customer. Such activities do not amount to the provision of technical services under Section 9(1)(vi) or Article 12 of a DTAA.

Q: How many judgments cite Diamond Services International (P.) Ltd. v. Union of India?

32 judgments on BharatTax cite Diamond Services International (P.) Ltd. v. Union of India (169 Taxmann 201), spanning 2016 to 2025.

Nunhems Netherlands B.V., Napoleonsweg, Netherlands vs. Assistant Commissioner of Income Tax, International Taxation, Gurgaon

In the result, appeal of the assessee in ITA No

ITA 3382/DEL/2023[2021-22]Status: DisposedITAT Delhi08 Dec 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Ms. Anjula Jain, CIT-DR

Section 143(3)Section 144C(13)Section 270Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3382/DEL/2023 [A.Y. 2021-22] Nunhems Netherlands B.V. Vs. A.C.I.T HSIDC Building Vanijya Nikunj International Taxation Udyog Vihar, Phase – V, Gurgaon Gurgaon PAN – AAECN 4582 D (Applicant) (Respondent) Assessee By : Shri Nageshwar Rao, Adv. Shri Pratik Rath, Adv Department By : Ms. Anjula Jain, CIT-DR Date of Hearing : 12.09.2025 Date of Pronouncement : 08.12.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is d…

ACIT(It)-1.2.2 Mumbai, Bkc, Mumbai vs. Bcd Travel Asia Pacific Pte Ltd, Singapore

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4849/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Oct 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4569 to 4572/Mum/2025 (Assessment Year :2017-18 to 2020-21) ITA No. No.4704/Mum/2025 (Assessment Year 2019-20) & ACIT (IT)-1(2)(2) Vs. BCD Travel Asia Pacific Room No.548, Kaulity A PTE Limited Bhavan PwC House, Plot G Block, Bandra Kurla No.18/A Complex, Guru Nanak Road Mumbai – 400 051 Station road Bandra West, Mumbai-400 050 PAN/GIR No.AAECB9377Q (Appellant) .. (Respondent) CO No.266/Mum/2025 (Arising out of ITA No.4704/Mum/2025 (Assessment Year : 2019-20) CO No.2…

ACIT(It)-1(2)(2), Mumbai, Bkc vs. Bcd Travel Asia Pacific Pte Limited, Singapore

ITA 4704/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Oct 2025AY 2019-20

Section 143(3)Section 234DSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, 'I' BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4569 to 4572/Mum/2025 (Assessment Year :2017-18 to 2020-21) ITA No.4704/Mum/2025 (Assessment Year 2019-20) & ITA No. 4849/Mum/2025 (Assessment Year 2020-21) ACIT (IT)-1(2)(2) Room No.548, Kaulity A Bhavan G Block, Bandra Kurla Complex, Mumbai - 400 051 (Appellant) Vs. BCD Travel Asia Pacific PTE Limited PwC House, Plot No.18/A Guru Nanak Road Station road Bandra West, Mumbai-400 050 PAN/GIR No.AAECB9377Q (Respondent) CO No.266/Mum/2025 (Arising out of ITA No.4704/Mum/202…

ACIT(It)-1.2.2, Bkc, Mumbai vs. Bcd Travel Asia Pacific Pte Limited, Singapore

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4572/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Oct 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4569 to 4572/Mum/2025 (Assessment Year :2017-18 to 2020-21) ITA No. No.4704/Mum/2025 (Assessment Year 2019-20) & ACIT (IT)-1(2)(2) Vs. BCD Travel Asia Pacific Room No.548, Kaulity A PTE Limited Bhavan PwC House, Plot G Block, Bandra Kurla No.18/A Complex, Guru Nanak Road Mumbai – 400 051 Station road Bandra West, Mumbai-400 050 PAN/GIR No.AAECB9377Q (Appellant) .. (Respondent) CO No.266/Mum/2025 (Arising out of ITA No.4704/Mum/2025 (Assessment Year : 2019-20) CO No.2…

ACIT(It)-1.2.2, Bkc, Mumbai vs. Bcd Travel Services Bv, Netherland

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4571/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Oct 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4569 to 4572/Mum/2025 (Assessment Year :2017-18 to 2020-21) ITA No. No.4704/Mum/2025 (Assessment Year 2019-20) & ACIT (IT)-1(2)(2) Vs. BCD Travel Asia Pacific Room No.548, Kaulity A PTE Limited Bhavan PwC House, Plot G Block, Bandra Kurla No.18/A Complex, Guru Nanak Road Mumbai – 400 051 Station road Bandra West, Mumbai-400 050 PAN/GIR No.AAECB9377Q (Appellant) .. (Respondent) CO No.266/Mum/2025 (Arising out of ITA No.4704/Mum/2025 (Assessment Year : 2019-20) CO No.2…

ACIT(It)-1.2.2, Bkc, Mumbai vs. Bcd Travel Services Bv, Netherlands

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4570/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Oct 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4569 to 4572/Mum/2025 (Assessment Year :2017-18 to 2020-21) ITA No. No.4704/Mum/2025 (Assessment Year 2019-20) & ACIT (IT)-1(2)(2) Vs. BCD Travel Asia Pacific Room No.548, Kaulity A PTE Limited Bhavan PwC House, Plot G Block, Bandra Kurla No.18/A Complex, Guru Nanak Road Mumbai – 400 051 Station road Bandra West, Mumbai-400 050 PAN/GIR No.AAECB9377Q (Appellant) .. (Respondent) CO No.266/Mum/2025 (Arising out of ITA No.4704/Mum/2025 (Assessment Year : 2019-20) CO No.2…

ACIT(It)-1.2.2, Mumbai, Bkc vs. Bcd Travel Asia Pacific Pte Limited, Singapore

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4569/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Oct 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4569 to 4572/Mum/2025 (Assessment Year :2017-18 to 2020-21) ITA No. No.4704/Mum/2025 (Assessment Year 2019-20) & ACIT (IT)-1(2)(2) Vs. BCD Travel Asia Pacific Room No.548, Kaulity A PTE Limited Bhavan PwC House, Plot G Block, Bandra Kurla No.18/A Complex, Guru Nanak Road Mumbai – 400 051 Station road Bandra West, Mumbai-400 050 PAN/GIR No.AAECB9377Q (Appellant) .. (Respondent) CO No.266/Mum/2025 (Arising out of ITA No.4704/Mum/2025 (Assessment Year : 2019-20) CO No.2…

Hari Krishna Exports Private Limited, Mumbai vs. Principal Commissioner of Income Tax -5, Mumbai

In the result, appeal of the assessee is allowed

ITA 1858/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Oct 2025AY 2020-21

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Nitesh Joshi, A/RFor Respondent: Shri Ritesh Misra, CIT D/R

Section 143(3)Section 195Section 263Section 40

…ee. 1. 2. 14. It is submitted that the disallowance under Section 40(a)(i) is proposed without appreciating the decision of Jurisdictional High Court which is binding of the department in the case of Diamond Services International (P) Ltd. v. Union of India (304 ITR 201) wherein it is held that the job of grading the diamonds in the laboratory and furnishing grading certificate did not amount to transferring any (technical) skill or knowledge to the customers nor did it amount to transfer of any industrial or commercial experience of the company which issued the certificates. The facts involved in the above-ment…

Charles River Laboratories Inc., United States vs. Assistant Commissioner of Income Tax, International Taxation, Circle-2(1), Bangalore

In the result, all the three appeals filed by the assessee stands allowed

ITA 90/BANG/2023[2017-18]Status: DisposedITAT Bangalore01 Jun 2023AY 2017-18

For Appellant: Shri Chavali Narayan, CA

Section 143(3)Section 144CSection 147Section 234ASection 234BSection 271(1)(c)Section 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 88 to 90/Bang/2023 Assessment Years : 2013-14, 2014-15 & 2017-18 M/s. Charles River The Assistant Laboratories Inc., Commissioner of 251, Ballardvale Street, Income Tax, Wilmington, International Massachusetts 01887, Taxation, United States. Vs. Circle – 2(1), PAN: AAGCC2596Q Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Chavali Narayan, CA : Shri Sankar Ganesh K, Addl. Revenue by CIT (DR) Date of Hearing : 16-05-2023 Date of Pronouncement : 01-06-2023…

Charles River Laboratories Inc., United States vs. Assistant Commissioner of Income Tax, International Taxation, Circle-2(1), Bangalore

In the result, all the three appeals filed by the assessee stands allowed

ITA 89/BANG/2023[2014-15]Status: DisposedITAT Bangalore01 Jun 2023AY 2014-15

For Appellant: Shri Chavali Narayan, CA

Section 143(3)Section 144CSection 147Section 234ASection 234BSection 271(1)(c)Section 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 88 to 90/Bang/2023 Assessment Years : 2013-14, 2014-15 & 2017-18 M/s. Charles River The Assistant Laboratories Inc., Commissioner of 251, Ballardvale Street, Income Tax, Wilmington, International Massachusetts 01887, Taxation, United States. Vs. Circle – 2(1), PAN: AAGCC2596Q Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Chavali Narayan, CA : Shri Sankar Ganesh K, Addl. Revenue by CIT (DR) Date of Hearing : 16-05-2023 Date of Pronouncement : 01-06-2023…

Koninklijke Philips N.V., Netherlands vs. DCIT (It), Circle - 1(2), Kolkata

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

ITA 1936/KOL/2018[2014-15]Status: DisposedITAT Kolkata19 Jan 2023AY 2014-15

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 143(3)Section 153(1)Section 9

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 1936/KOL/2018 Assessment Year: 2014-15 Koninklijke Philips N.V....…………............................Appellant [PAN: AACCK 0806 B] Vs. DCIT (IT), Circle-1(2), Kolkata................................Respondent Appearances by: Sh. Percy Pardiwala, Sr. Counsel & Sh. Ketan K Ved, CA, appeared on behalf of the Assessee. Sh. Manish Kanauji…

Cadila Healthcare Ltd., Ahmedabad vs. DCIT, (Intl.Taxa)-1, Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 711/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2013-14

For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R

Section 250

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 Cadila Healthcare Ltd., DCIT (Intl.Taxn.)-1, 8th Floor, Zydus Tower, Ahmedabad Satellite Cross Road, Vs (Respondent) Satellite, Ahmedabad-380015 PAN: AAACC6253G (Appellant) Assessment Year 2013-14 ACIT (Intl.Taxn.)-1, Cadila Healthcare Ahmedabad Ltd., 8th Floor, Zydus (Appellant) Vs Tower, Satellite Cross Road, Satellite, Ahmedabad-380015 PAN: AAACC6253G (Respondent) Assessee by: Shri Mukesh Patel, A.R. & Shri Jigar Patel, A.R. Revenue…

ACIT, (Int. Taxa)-1, Ahmedabad vs. Cadila Healthcare Ltd., Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1140/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2013-14

For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R

Section 250

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 Cadila Healthcare Ltd., DCIT (Intl.Taxn.)-1, 8th Floor, Zydus Tower, Ahmedabad Satellite Cross Road, Vs (Respondent) Satellite, Ahmedabad-380015 PAN: AAACC6253G (Appellant) Assessment Year 2013-14 ACIT (Intl.Taxn.)-1, Cadila Healthcare Ahmedabad Ltd., 8th Floor, Zydus (Appellant) Vs Tower, Satellite Cross Road, Satellite, Ahmedabad-380015 PAN: AAACC6253G (Respondent) Assessee by: Shri Mukesh Patel, A.R. & Shri Jigar Patel, A.R. Revenue…

DCIT (It) 3(2)(2), Mumbai vs. Mwh Consultants Uk Ltd, Mumbai

ITA 961/MUM/2016[2012-13]Status: DisposedITAT Mumbai27 Dec 2021AY 2012-13

Bench: Shri Kuldip Singh () & Shri Amarjit Singh () Assessment Year: 2012-13 The Deputy Commissioner Of Income Stantee Uk Ltd., (Formerly Known Tax (It)-Circle-3(2)(2), As Mwh Uk Ltd.), 1St Floor, Air India Building, Nariman Vs. C/O Deloitte Haskins & Sells Llp Point, Mumbai-400021. One International Centre Tower 3, 28Th Floor, Senapati Bapat Marg, Prabhadevi (West), Mumbai-400013. Pan No. Aahcm 3429 K Appellant Respondent Assessment Year: 2012-13 Stantee Uk Ltd., (Formerly Known As The Deputy Commissioner Of Mwh Uk Ltd.), Income Tax (It)-Circle-3(2)(2), 1St Floor, Air India Building, C/O Deloitte Haskins & Sells Llp One Vs. International Centre Tower 3, 28Th Nariman Point, Mumbai-400021. Floor, Senapati Bapat Marg, Prabhadevi (West), Mumbai-400013. Pan No. Aahcm 3429 K Appellant Respondent Assessment Year: 2013-14 Stantee Uk Ltd., (Formerly Known As The Deputy Commissioner Of Mwh Uk Ltd.), Income Tax (It)-Circle-3(2)(2), 1St Floor, Air India Building, C/O Deloitte Haskins & Sells Llp One Vs. International Centre Tower 3, 28Th Nariman Point, Mumbai-400021. Floor, Senapati Bapat Marg, Prabhadevi (West), Mumbai-400013. Pan No. Aahcm 3429 K

For Respondent: Mr. Milind Chavan, DR

Section 115ASection 144C(5)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) Assessment Year: 2012-13 The Deputy Commissioner of Income Stantee UK Ltd., (formerly known Tax (IT)-Circle-3(2)(2), as MWH UK Ltd.), 1st floor, Air India Building, Nariman Vs. C/o Deloitte Haskins & Sells LLP Point, Mumbai-400021. One International Centre Tower 3, 28th Floor, Senapati Bapat Marg, Prabhadevi (West), Mumbai-400013. PAN No. AAHCM 3429 K Appellant Respondent Assessment Year: 2012-13 Stantee UK Ltd., (formerly known as The Deputy Commissioner of MWH UK Ltd…

Atos Information Technology Singapore Pte. Ltd., Mumbai vs. D.C.I.T. (International Taxation) Range - 1(1)(2), Mumbai

In the result, appeal is partly allowed

ITA 7144/MUM/2017[2014-15]Status: DisposedITAT Mumbai30 Mar 2021AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan ()

Section 143(3)Section 9(1)(vi)

…TS under Article 12(4) of the tax treaty. In support of such contention, he relied upon the following decisions:- I.T.As. No.7144/Mum/2017 & 5744/Mum/2018 8 1. Kotak Mahindra Primus Ltd vs DCIT 11 SOT 578 (Mum) 2. Diamond Services International P Ltd vs UOI 304 ITR 201 (Bom) 12. As regards the cost recharge pertaining to the salary of Mr. Thomas Boutard, the learned Counsel reiterating the stand taken before the departmental authorities submitted, the amount received cannot be treated as FTS. He submitted, the concerned person has assisted Atos India in consultation and finalization of accounts. While doing so…