G.V.K. Industries Ltd. v. ITO

228 ITR 564High Court1997#2886 most cited

What is G.V.K. Industries Ltd. v. ITO authority for?

A 'business connection' for a non-resident requires continuity of activity or operations and a real, intimate relation between the non-resident's business outside India and its activities in India, rather than merely isolated or stray transactions.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

GVK Industries Ltd v ITO · 228 ITR 564 · Section 9(1)(i) · business connection · non-resident taxation · continuity of activity · isolated transaction · real and intimate relation · fees for technical services · DTAA · fees for included services · Andhra Pradesh High Court

Also reported as

96 Taxmann 179

Sections most often in play

Section 9(1)(vii)Section 9(1)(vi)Section 195Section 13(4)Section 143(3)Section 9(1)(i)Section 115ASection 13(3)(a)

Issues it is cited on

section 209(1)section 9(1)(v)section 14(a)section 209make available clausecopyrighted articlesection 9(1)(vii)tax residency certificatesection 9(1)(vi)fees for included servicesbright line testfees for technical services

Judgments citing G.V.K. Industries Ltd. v. ITO

DCIT, New Delhi vs. M/S Vertex Customer Management Ltd., New Delhi

In the result Appeal no 3368/del/2013 of assessee is partly allowed

ITA 3759/DEL/2013[2004-05]Status: DisposedITAT Delhi04 Mar 2016AY 2004-05

Bench: Shri I.C.Sudhir & Shri Prashant Maharishidcit, Vertex Customer Management Ltd., Circle-3(2), C/O. Price Waterhouse Coopers, Vs. New Delhi 11A, Vishnu Digamber Marg, Sucheta Bhawan, New Delhi Pan:Aabcv9414D (Appellant) (Respondent) Vertex Customer Management Ltd., Dcit, C/O. Pricewaterhouse Coopers, Circle-3(2), Vs. 11A, Vishnu Digamber Marg, Sucheta New Delhi Bhawan, New Delhi Pan:Aabcv9414D Dcit, Circle-3(2), New Delhi (Appellant) (Respondent)

For Appellant: Sh.Ravi Sharma, CAFor Respondent: Smt. Anshu Prakash, Sr. DR
Section 234BSection 9(1)(i)

…onnection. There are various factors, which need to be looked in to while determining whether a business connection exists in a particular situation, or not. The landmark judgment of the Honorable Andhra Pradesh High Court In G V K Industries Ltd v ITO [1997] 228 ITR 564 compiles the ratios of various other judgments and lays down the following principles of Business connection :- i. Whether there is a Business connection between an Indian person and a non- resident is a mixed question of fact and law which has to be determined on the facts and circumstances of each case; ii. The expression 'Business connection i…