DIT v. Lufthansa Cargo India

375 ITR 85High Court2015#5156 most cited

What is DIT v. Lufthansa Cargo India authority for?

Income is not deemed to accrue or arise in India under Section 9(1)(vii) if technical services are utilized outside India. This applies even if the payer is located in India, as the source of income is determined by the place of utilization of services.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

DIT v. Lufthansa Cargo India · section 9(1)(vii) · fees for technical services · place of utilization · source of income · international taxation · non-resident · India-US treaty · section 195

Also reported as

60 Taxmann.com 187

Sections most often in play

Section 147Section 148Section 195Section 9(1)(vii)Section 12(4)(b)Section 144CSection 201Section 201(1A)

Issues it is cited on

section 9(1)(vii)(b)section 9(l)(vii)section 5(2)(b)make available clauseservice pefees for included servicessection 195(1)management feessection 9(1)(vii)fees for technical servicessection 40(a)(i)section 195

Judgments citing DIT v. Lufthansa Cargo India

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/323/2015HC Delhi06 Aug 2015
Section 194JSection 62

…mpany and the power transmission company to maintain their equipments in conformity with certain minimum standards. This required considerable technical knowledge and skill. He referred to the decision of this Court in DIT vs. Lufthansa Cargo India (2015) 375 ITR 85 (Del) and submitted that the observations therein helped the Revenue in so far as it was claimed that without technical inputs the question of availing the services of the kind 2015:DHC:6294-DB ITA Nos.384/2012, 566/2013, 570/2013, 323-324-325 &341/2015 Page 10 of 21 contemplated in the present case was no…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/324/2015HC Delhi06 Aug 2015
Section 194JSection 62

…mpany and the power transmission company to maintain their equipments in conformity with certain minimum standards. This required considerable technical knowledge and skill. He referred to the decision of this Court in DIT vs. Lufthansa Cargo India (2015) 375 ITR 85 (Del) and submitted that the observations therein helped the Revenue in so far as it was claimed that without technical inputs the question of availing the services of the kind 2015:DHC:6294-DB ITA Nos.384/2012, 566/2013, 570/2013, 323-324-325 &341/2015 Page 10 of 21 contemplated in the present case was no…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/325/2015HC Delhi06 Aug 2015
Section 194JSection 62

…mpany and the power transmission company to maintain their equipments in conformity with certain minimum standards. This required considerable technical knowledge and skill. He referred to the decision of this Court in DIT vs. Lufthansa Cargo India (2015) 375 ITR 85 (Del) and submitted that the observations therein helped the Revenue in so far as it was claimed that without technical inputs the question of availing the services of the kind 2015:DHC:6294-DB ITA Nos.384/2012, 566/2013, 570/2013, 323-324-325 &341/2015 Page 10 of 21 contemplated in the present case was no…