DIT v. Panalfa Autoelektrik Ltd.

272 CTR 117High Court2014#4097 most cited

What is DIT v. Panalfa Autoelektrik Ltd. authority for?

Fees paid for securing export orders or for procurement of machinery are not fees for technical or managerial services under section 9(1)(vii) of the Income-tax Act.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

DIT v. Panalfa Autoelektrik Ltd. · section 9(1)(vii) · fees for technical services · managerial services · export orders · procurement of machinery · income from foreign operations

Also reported as

378 ITR 205227 Taxmann.com 351

Sections most often in play

Section 143(3)Section 234BSection 144(13)Section 234ASection 270ASection 40(a)(i)Section 9(1)(vi)Section 9(1)(vii)

Issues it is cited on

section 9(1)(i)section 9(1)(vii)section 5(2)fees for technical servicesbusiness connectionsection 9(1)section 40(a)(i)section 195permanent establishmenttax treatysection 90section 270

Judgments citing DIT v. Panalfa Autoelektrik Ltd.

Commissioner of Income Tax-II

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

ITA/566/2013HC Delhi06 Aug 2015
Section 194JSection 62

…gh Court did not have an occasion to actually examine whether 'wheeling' was in fact a technical service. Reliance was also placed by Mr. Sawhney on certain observations made by this Court in DIT(International Taxation)v. Panalfa Autoelecktrik Ltd. (2014) 272 CTR 117(Del). Submissions on behalf of the Assessee 14. Replying to the above submissions, Mr. Dial, learned Senior counsel for DTL, at the outset pointed out that the judgment of the Bombay High Court in Maharashtra State Electricity Distribution Co. Ltd.(supra) answered the issue entirely in favour of the Assessee. He referred to the definitio…

Commissioner of Income Tax-II

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

ITA/384/2012HC Delhi06 Aug 2015
Section 194JSection 62

…gh Court did not have an occasion to actually examine whether 'wheeling' was in fact a technical service. Reliance was also placed by Mr. Sawhney on certain observations made by this Court in DIT(International Taxation)v. Panalfa Autoelecktrik Ltd. (2014) 272 CTR 117(Del). Submissions on behalf of the Assessee 14. Replying to the above submissions, Mr. Dial, learned Senior counsel for DTL, at the outset pointed out that the judgment of the Bombay High Court in Maharashtra State Electricity Distribution Co. Ltd.(supra) answered the issue entirely in favour of the Assessee. He referred to the definitio…

Commissioner of Income Tax-II

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

ITA/341/2015HC Delhi06 Aug 2015
Section 194JSection 62

…gh Court did not have an occasion to actually examine whether 'wheeling' was in fact a technical service. Reliance was also placed by Mr. Sawhney on certain observations made by this Court in DIT(International Taxation)v. Panalfa Autoelecktrik Ltd. (2014) 272 CTR 117(Del). Submissions on behalf of the Assessee 14. Replying to the above submissions, Mr. Dial, learned Senior counsel for DTL, at the outset pointed out that the judgment of the Bombay High Court in Maharashtra State Electricity Distribution Co. Ltd.(supra) answered the issue entirely in favour of the Assessee. He referred to the definitio…

Commissioner of Income Tax-II

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

ITA/570/2013HC Delhi06 Aug 2015
Section 194JSection 62

…gh Court did not have an occasion to actually examine whether 'wheeling' was in fact a technical service. Reliance was also placed by Mr. Sawhney on certain observations made by this Court in DIT(International Taxation)v. Panalfa Autoelecktrik Ltd. (2014) 272 CTR 117(Del). Submissions on behalf of the Assessee 14. Replying to the above submissions, Mr. Dial, learned Senior counsel for DTL, at the outset pointed out that the judgment of the Bombay High Court in Maharashtra State Electricity Distribution Co. Ltd.(supra) answered the issue entirely in favour of the Assessee. He referred to the definitio…

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

…gh Court did not have an occasion to actually examine whether 'wheeling' was in fact a technical service. Reliance was also placed by Mr. Sawhney on certain observations made by this Court in DIT(International Taxation)v. Panalfa Autoelecktrik Ltd. (2014) 272 CTR 117(Del). Submissions on behalf of the Assessee 14. Replying to the above submissions, Mr. Dial, learned Senior counsel for DTL, at the outset pointed out that the judgment of the Bombay High Court in Maharashtra State Electricity Distribution Co. Ltd.(supra) answered the issue entirely in favour of the Assessee. He referred to the definitio…

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

…gh Court did not have an occasion to actually examine whether 'wheeling' was in fact a technical service. Reliance was also placed by Mr. Sawhney on certain observations made by this Court in DIT(International Taxation)v. Panalfa Autoelecktrik Ltd. (2014) 272 CTR 117(Del). Submissions on behalf of the Assessee 14. Replying to the above submissions, Mr. Dial, learned Senior counsel for DTL, at the outset pointed out that the judgment of the Bombay High Court in Maharashtra State Electricity Distribution Co. Ltd.(supra) answered the issue entirely in favour of the Assessee. He referred to the definitio…

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

…gh Court did not have an occasion to actually examine whether 'wheeling' was in fact a technical service. Reliance was also placed by Mr. Sawhney on certain observations made by this Court in DIT(International Taxation)v. Panalfa Autoelecktrik Ltd. (2014) 272 CTR 117(Del). Submissions on behalf of the Assessee 14. Replying to the above submissions, Mr. Dial, learned Senior counsel for DTL, at the outset pointed out that the judgment of the Bombay High Court in Maharashtra State Electricity Distribution Co. Ltd.(supra) answered the issue entirely in favour of the Assessee. He referred to the definitio…

Commissioner of Income Tax -IV vs. Mis. Grup Ism P. Ltd

The appeal is dismissed

ITA/325/2014HC Delhi29 May 2015

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA

Section 194JSection 260ASection 40Section 9

…f facts and the materials placed on record by the assessee, all of which supported the assessee‟s case. Nature of services rendered by the UAE Entities 16. This Court, in its recent ruling in Director of Income Tax v. Panalfa Autoelektrik Ltd., (2014) 272 CTR 117 discussed the meaning of the phrase „consultancy services‟ as employed in Explanation 2 to Section 9(1)(vii). The Court noted as follows: ―20. The moot question and issue is whether the non-resident was providing consultancy services. In other words, what do you mean by the term "consultancy services"? This Court in Bharti Cellular Limited…

Commissioner of Income Tax-IV vs. M/S. Grup Ism P. Ltd

The appeal is dismissed

ITA-325/2014HC Delhi29 May 2015
Section 194JSection 260ASection 40Section 9

…f facts and the materials placed on record by the assessee, all of which supported the assessee‟s case. Nature of services rendered by the UAE Entities 16. This Court, in its recent ruling in Director of Income Tax v. Panalfa Autoelektrik Ltd., (2014) 272 CTR 117 discussed the meaning of the phrase „consultancy services‟ as employed in Explanation 2 to Section 9(1)(vii). The Court noted as follows: ―20. The moot question and issue is whether the non-resident was providing consultancy services. In other words, what do you mean by the term "consultancy services"? This Court in Bharti Cellular Limited…