What is DIT v. Guy Carpenter & Co Ltd. authority for?

For fees for technical services to be taxable under a tax treaty's 'make available' clause, a transfer of technology enabling the recipient to independently perform the service in the future is necessary, beyond mere service rendition. The case also clarifies that re-insurance services do not constitute 'imparting' of information taxable as royalty.

How many judgments cite DIT v. Guy Carpenter & Co Ltd.?

171 judgments on BharatTax cite DIT v. Guy Carpenter & Co Ltd. (346 ITR 504), spanning 2015 to 2025.

Which sections of the Income Tax Act does DIT v. Guy Carpenter & Co Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 9(1)(vii), Section 1961, Section 144C(13), Section 234B, Section 270A.

DIT v. Guy Carpenter & Co Ltd. (346 ITR 504)

Uk Grid Solutions Limited, Stafford, United Kingdom vs. Deputy Commissioner of Income Tax, Circle Int Tax 3(1)(1)Del, Delhi

In the result, appeal of the assessee is allowed in terms aforesaid

ITA 2042/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Nov 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] Uk Grid Solutions Limited, The Deputy Commissioner Of Income St Leonards Building, Harry Tax, Circle International Taxation Kerr Dive, Stafford St16 1Wt, Vs -3(1)(1), Civic Centre, Minto Road United Kingdom-99999 New Delhi-110002 Pan-Aaica6271A Assessee/Appellant Revenue/Respondent

Section 143(3)Section 44BSection 9(1)(vii)

…ceived from GETDIL is not taxable in India in absence of ‘make available’ and as to how the phrase ‘ Make available’ is interpreted under law, the Ld. Sr. Counsel relied CIT vs De Beers India Minerals (P) Ltd: 346 ITR 467 (Kar), DIT vs Guy Carpenter & Co Ltd: 346 ITR 504 (Del), Autoliv ASP Incvs DCIT (International Taxation): [2022] 194 ITD 253 (Del Trib.), Anand NVH Products Incvs ACIT: ITA No.l951/Del/2021 (Del Trib.), NTT Asia Pacific Holdings Pte Ltd vs. ACIT: 196 ITD 591 (Mum Trib.), Raymond Ltd vs DCIT: 86 ITD 791 (Mum Trib.), GE Energy Management Services Incvs ADIT: 193 ITD 485 (Del Trib.), Bombardier Tra…

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)

…e OECD’s “professional advice and system support” examples classic hallmarks of a service contract. 30. The jurisprudence of Indian courts has consistently aligned with these principles. The Hon’ble Delhi High Court in DIT v. Guy Carpenter & Co. Ltd. [(2012) 346 ITR 504] held re-insurance, though steeped in commercial experience, does not amount to “imparting” of information and hence not royalty. Likewise, the Bombay High Court in Diamond Services International Pvt. Ltd. [(2008) 169 Taxman 201] clarified that for information to constitute royalty, it must be capable of independent commercial use by the recipien…

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)

…he OECD's “professional advice and system support” examples classic hallmarks of a service contract. 30. The jurisprudence of Indian courts has consistently aligned with these principles. The Hon'ble Delhi High Court in DIT v. Guy Carpenter & Co. Ltd. [(2012) 346 ITR 504] held 17 ITA No.4572/Mum/2025 and others BCD Travel Asia Pacific Pte Limited that consultancy in re-insurance, though steeped in commercial experience, does not amount to “imparting" of information and hence not royalty. Likewise, the Bombay High Court in Diamond Services International Pvt. Ltd. [(2008) 169 Taxman 201] clarified that for informat…

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)

…e OECD’s “professional advice and system support” examples classic hallmarks of a service contract. 30. The jurisprudence of Indian courts has consistently aligned with these principles. The Hon’ble Delhi High Court in DIT v. Guy Carpenter & Co. Ltd. [(2012) 346 ITR 504] held re-insurance, though steeped in commercial experience, does not amount to “imparting” of information and hence not royalty. Likewise, the Bombay High Court in Diamond Services International Pvt. Ltd. [(2008) 169 Taxman 201] clarified that for information to constitute royalty, it must be capable of independent commercial use by the recipien…

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)

…e OECD’s “professional advice and system support” examples classic hallmarks of a service contract. 30. The jurisprudence of Indian courts has consistently aligned with these principles. The Hon’ble Delhi High Court in DIT v. Guy Carpenter & Co. Ltd. [(2012) 346 ITR 504] held re-insurance, though steeped in commercial experience, does not amount to “imparting” of information and hence not royalty. Likewise, the Bombay High Court in Diamond Services International Pvt. Ltd. [(2008) 169 Taxman 201] clarified that for information to constitute royalty, it must be capable of independent commercial use by the recipien…

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)

…e OECD’s “professional advice and system support” examples classic hallmarks of a service contract. 30. The jurisprudence of Indian courts has consistently aligned with these principles. The Hon’ble Delhi High Court in DIT v. Guy Carpenter & Co. Ltd. [(2012) 346 ITR 504] held re-insurance, though steeped in commercial experience, does not amount to “imparting” of information and hence not royalty. Likewise, the Bombay High Court in Diamond Services International Pvt. Ltd. [(2008) 169 Taxman 201] clarified that for information to constitute royalty, it must be capable of independent commercial use by the recipien…

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)

…e OECD’s “professional advice and system support” examples classic hallmarks of a service contract. 30. The jurisprudence of Indian courts has consistently aligned with these principles. The Hon’ble Delhi High Court in DIT v. Guy Carpenter & Co. Ltd. [(2012) 346 ITR 504] held re-insurance, though steeped in commercial experience, does not amount to “imparting” of information and hence not royalty. Likewise, the Bombay High Court in Diamond Services International Pvt. Ltd. [(2008) 169 Taxman 201] clarified that for information to constitute royalty, it must be capable of independent commercial use by the recipien…

Snc Lavalin Inc., Delhi vs. The Assistant Commissioner of Income Tax/ Circle International 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 1760/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 143(3)Section 144C(1)

…nts of both the parties and perused the material available on record. ------ xxxxxx ------- 17. In this regard, the reliance is being placed on the judgment of the Hon'ble Jurisdictional Delhi High Court in the case of DIT vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Delhi) where it has been held as under: "We find that the common thread in all these tax treaties is the requirement of 'make available' clause. As learned counsel rightly puts it, its not simply the rendition of a technical service which is sufficient to invoke the taxability of technical services under the make available clause. Additionally,…

Adp Private Limited, Hyderabad vs. DCIT., Circle 1(1), Hyderabad

In the result, appeal of the Assessee is partly allowed

ITA 975/HYD/2024[2020-21]Status: DisposedITAT Hyderabad22 Aug 2025AY 2020-21

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, Sriram SeshadriFor Respondent: MS. U Mini Chandran, CIT-DR

Section 143(3)Section 144C(1)Section 144C(5)Section 153Section 195Section 234ASection 40Section 92C

…the appellant-company, the payment made to ADP, Australia, cannot be considered as ‘royalty’ and tax in India. In this regard, he relied upon the following judicial precedents : i. Judgment of Hon’ble Delhi High Court in the case of Guy Carpenter & Co. Ltd., 346 ITR 504. ii. Judgment of Hon’ble Karnataka High Court in the case of De Beers India Minerals (P.) Ltd., 346 ITR 467. iii. Judgment of Hon’ble Karnataka High Court in the case of Sun Microsystems India (P.) Ltd., 369 ITR 63. iv. Judgment of Hon’ble Delhi High Court in the case of US Technology Resources (P.) Ltd., 407 ITR 327. v. Judgment of Hon’ble Delhi…

Shell Information Technology International Bv, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation )-4(2)(1), Mumbai

ITA 1750/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 Jul 2025AY 2022-23

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Satya Pal Kumar

Section 143(3)Section 144C(13)Section 144C(5)Section 2(24)Section 234BSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Shell Information Technology International BV, C/o B S R & Co. LLP, 2nd Floor, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai - 400011 [PAN: AAICS9091A] …………… Appellant Deputy Commissioner of Income Tax, Vs (International Taxation) – 4(2)(1), Mumbai, 17th Floor, Room No. 1708, Air India Building, Nariman Point, Mumbai - 400021 ……………. Respondent Appearance For the Appellant/Assessee : Shri Madhur Agarwal For the Respondent/Department : Shri Satya Pal Kuma…

Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited) vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), New Delhi

ITA/93/2025HC Delhi14 Jul 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr Deepak Chopra and Ms Priya TandonFor Respondent: Mr Sunil Agarwal, SSC with Mr Shivansh B

Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 148ASection 260A

…ITA 92/2025 and ITA 93/2025 Page 1 of 49 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 14.07.2025 + ITA 92/2025 and CM APPL. 22267/2025 TUNGSTEN AUTOMATION ENGLAND LIMITED (FORMERLY KNOWN AS TUNGSTEN NETWORK LIMITED) .....Appellant Versus DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 3(1)(1) NEW DELHI .....Respondent AND + ITA 93/2025 and CM APPL. 22294/2025 TUNGSTEN AUTOMATION ENGLAN…

Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited) vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1) New Delhi

ITA/92/2025HC Delhi14 Jul 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr Deepak Chopra and Ms Priya TandonFor Respondent: Mr Sunil Agarwal, SSC with Mr Shivansh B

Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 148ASection 260A

…ITA 92/2025 and ITA 93/2025 Page 1 of 49 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 14.07.2025 + ITA 92/2025 and CM APPL. 22267/2025 TUNGSTEN AUTOMATION ENGLAND LIMITED (FORMERLY KNOWN AS TUNGSTEN NETWORK LIMITED) .....Appellant Versus DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 3(1)(1) NEW DELHI .....Respondent AND + ITA 93/2025 and CM APPL. 22294/2025 TUNGSTEN AUTOMATION ENGLAN…

Deputy Commissioner of Income Tax, Gurgaon vs. Hays Business Solutions Private Limited, Gurgaon

The appeal of the Revenue is dismissed

ITA 3003/DEL/2023[2014-15]Status: DisposedITAT Delhi29 May 2025AY 2014-15

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)

Section 143(2)Section 143(3)Section 195(1)Section 250Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER DCIT, Hays Business Solutions Private Circle-1(1), Limited, Gurgaon Vs. 11th Floor, Building No. 9B, DLF Cyber City, Gurgaon, Haryana-122002 PAN-AACCH1976M (Appellant) (Respondent) Assessee by Ms. Ananya Kapoor, Adv. Department by Shri Rajesh Kumar Dhanestha, Sr. DR Date of Hearing 27/03/2025 Date of Pronouncement 29/05/2025 O R D E R PER MANISH AGARWAL, AM: This is an appeal filed by the revenue against the order of the Ld. Commissioner of Income Tax (Appeals)-43…