What is J.K. (Bom.) Limited v. CBDT and Another authority for?

The case elucidates the meaning of 'management services', detailing its components and considering whether such services qualify as 'technical services' for income tax purposes, particularly in relation to fees for technical services.

How many judgments cite J.K. (Bom.) Limited v. CBDT and Another?

50 judgments on BharatTax cite J.K. (Bom.) Limited v. CBDT and Another (118 ITR 312), spanning 2007 to 2025.

Which sections of the Income Tax Act does J.K. (Bom.) Limited v. CBDT and Another come up under?

It is most often cited in judgments turning on Section 143(1), Section 195, Section 199, Section 237, Section 40A, Section 9(1)(vii)(b).

J.K. (Bom.) Limited v. CBDT and Another (118 ITR 312)

Solvay S A, Mumbai vs. The Deputy Commissioner of Income Tax International Tax Circle 4(2)(2), Mumbai

In the result, the appeal is partly allowed

ITA 2071/MUM/2025[2022-23]Status: DisposedITAT Mumbai27 Oct 2025AY 2022-23

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Respondent: Shri Vijay Mehta

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

…re interpreted and understood by the persons engaged in business and by the common man who is aware and understands the said terms. The expression "management services" was elucidated upon by this Court in J.K. (Bombay) Limited versus CBDT and Another, [1979] 118 ITR 312 in the following terms:- "6. It may be asked whether management is not a technical service. According to an Article on "Management Sciences", in 14 Encyclopaedia Britannica 747, the management in organisations include at least the following: "(a) discovering, developing, defining and evaluating the goals of the organization and the alternative p…

ACIT, Circle-33(1), New Delhi vs. Lucky Exports, New Delhi

Accordingly ground nos. 1 and 2 are dismissed

ITA 7113/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Aug 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Sh. P. Roy Chaudhuri, AdvFor Respondent: Ms. Suman Malik, CIT(DR)

Section 143(1)

…lhi High Court has analyzed in detail the definition of technical services. In this case, the various judgments of Supreme Court in the case of CIT vs. RD Aggarwal & Co. (1965) 56 ITR 20, Barendra Prasad Ray vs. ITO (1981) 129 ITR 295, JK Ltd. vs. CBDT (1979) 118 ITR 312, Delhi, CIT vs. Bharti Cellular Ltd. (2009) 319 ITR 139 Delhi etc. have been discussed and the Hon'ble Delhi High Court has held that the commission paid to overseas agents for export orders cannot be termed as fees for technical services. Moreover, the AO has not placed on record any material to show that the overseas agents are providing some s…

ACIT, Circle-33(1), New Delhi vs. Lucky Exports, New Delhi

Accordingly ground nos. 1 and 2 are dismissed

ITA 5502/DEL/2017[2011-12]Status: DisposedITAT Delhi27 Aug 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Sh. P. Roy Chaudhuri, AdvFor Respondent: Ms. Suman Malik, CIT(DR)

Section 143(1)

…lhi High Court has analyzed in detail the definition of technical services. In this case, the various judgments of Supreme Court in the case of CIT vs. RD Aggarwal & Co. (1965) 56 ITR 20, Barendra Prasad Ray vs. ITO (1981) 129 ITR 295, JK Ltd. vs. CBDT (1979) 118 ITR 312, Delhi, CIT vs. Bharti Cellular Ltd. (2009) 319 ITR 139 Delhi etc. have been discussed and the Hon'ble Delhi High Court has held that the commission paid to overseas agents for export orders cannot be termed as fees for technical services. Moreover, the AO has not placed on record any material to show that the overseas agents are providing some s…

Springer Nature Customer Services Centre Gmbh, New Delhi vs. JCIT, Internationalo Taxation, Circle-3(1)(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2534/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Oct 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2013-14] Springer Nature Customer Services Vs Jcit Centre Gmbh (Earlier Known As (International Taxation), Springer Customer Centre Gmbh), Circle-3(1)(2), 7Th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. Pan-Aascs1092B Appellant Respondent Appellant By S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent By Ms. Rashmita Jha, Cit Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 14.10.2022

Section 143(3)Section 234ASection 234BSection 271Section 9(1)(vi)

…re interpreted and understood by the persons engaged in business and by the common man who is aware and understands the said terms. The expression "management services" was elucidated upon by this Court in J.K. (Bombay) Limited versus CBDT and Another, [1979] 118 ITR 312 in the following terms:- "6. It may be asked whether management is not a technical service. According to an Article on "Management Sciences", in 14 Encyclopaedia Britannica 747, the management in organizations include at least the following: "(a) discovering, developing, defining and evaluating the goals of the organization and the alternative po…

Springer Verlag Gmbh, New Delhi vs. DCIT, Circle- 3(1)(2), International Taxation, New Delhi

In the result, the appeals of the assessee are disposed of as

ITA 434/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Aug 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 9(1)(vi)

…re interpreted and understood by the persons engaged in business and by the common man who is aware and understands the said terms. The expression "management services" was elucidated upon by this Court in J.K. (Bombay) Limited versus CBDT and Another, [1979] 118 ITR 312 in the following terms:- "6. It may be asked whether management is not a technical service. According to an Article on "Management Sciences", in 14 Encyclopaedia Britannica 747, the management in organisations include at least the following: "(a) discovering, developing, defining and evaluating the goals of the organization and the alternative p…

Springer Verlag Gmbh, New Delhi vs. ACIT, Circle- 3(1)(2), International Taxation, New Delhi

In the result, the appeals of the assessee are disposed of as

ITA 3826/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Aug 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 9(1)(vi)

…re interpreted and understood by the persons engaged in business and by the common man who is aware and understands the said terms. The expression "management services" was elucidated upon by this Court in J.K. (Bombay) Limited versus CBDT and Another, [1979] 118 ITR 312 in the following terms:- "6. It may be asked whether management is not a technical service. According to an Article on "Management Sciences", in 14 Encyclopaedia Britannica 747, the management in organisations include at least the following: "(a) discovering, developing, defining and evaluating the goals of the organization and the alternative p…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3383/DEL/2018[2017-18]Status: DisposedITAT Delhi05 May 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR

Section 12ASection 133ASection 195Section 201(1)

…re interpreted and understood by the persons engaged in business and by the common man who is aware and understands the said terms. The expression "management services" was elucidated upon by this Court in J.K. (Bombay) Limited versus CBDT and Another, [1979] 118 ITR 312 in the following terms :- "6. It may be asked whether management is not a technical service. According to an Article on "Management Sciences", in 14 Encyclopaedia Britannica 747, the management in organisations include at least the following: "(a) discovering, developing, defining and evaluating the goals of the organization and the alternative p…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3382/DEL/2018[2016-17]Status: DisposedITAT Delhi05 May 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR

Section 12ASection 133ASection 195Section 201(1)

…re interpreted and understood by the persons engaged in business and by the common man who is aware and understands the said terms. The expression "management services" was elucidated upon by this Court in J.K. (Bombay) Limited versus CBDT and Another, [1979] 118 ITR 312 in the following terms :- "6. It may be asked whether management is not a technical service. According to an Article on "Management Sciences", in 14 Encyclopaedia Britannica 747, the management in organisations include at least the following: "(a) discovering, developing, defining and evaluating the goals of the organization and the alternative p…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3381/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR

Section 12ASection 133ASection 195Section 201(1)

…re interpreted and understood by the persons engaged in business and by the common man who is aware and understands the said terms. The expression "management services" was elucidated upon by this Court in J.K. (Bombay) Limited versus CBDT and Another, [1979] 118 ITR 312 in the following terms :- "6. It may be asked whether management is not a technical service. According to an Article on "Management Sciences", in 14 Encyclopaedia Britannica 747, the management in organisations include at least the following: "(a) discovering, developing, defining and evaluating the goals of the organization and the alternative p…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3380/DEL/2018[2014-15]Status: DisposedITAT Delhi05 May 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR

Section 12ASection 133ASection 195Section 201(1)

…re interpreted and understood by the persons engaged in business and by the common man who is aware and understands the said terms. The expression "management services" was elucidated upon by this Court in J.K. (Bombay) Limited versus CBDT and Another, [1979] 118 ITR 312 in the following terms :- "6. It may be asked whether management is not a technical service. According to an Article on "Management Sciences", in 14 Encyclopaedia Britannica 747, the management in organisations include at least the following: "(a) discovering, developing, defining and evaluating the goals of the organization and the alternative p…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3379/DEL/2018[2013-14]Status: DisposedITAT Delhi05 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR

Section 12ASection 133ASection 195Section 201(1)

…re interpreted and understood by the persons engaged in business and by the common man who is aware and understands the said terms. The expression "management services" was elucidated upon by this Court in J.K. (Bombay) Limited versus CBDT and Another, [1979] 118 ITR 312 in the following terms :- "6. It may be asked whether management is not a technical service. According to an Article on "Management Sciences", in 14 Encyclopaedia Britannica 747, the management in organisations include at least the following: "(a) discovering, developing, defining and evaluating the goals of the organization and the alternative p…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3378/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR

Section 12ASection 133ASection 195Section 201(1)

…re interpreted and understood by the persons engaged in business and by the common man who is aware and understands the said terms. The expression "management services" was elucidated upon by this Court in J.K. (Bombay) Limited versus CBDT and Another, [1979] 118 ITR 312 in the following terms :- "6. It may be asked whether management is not a technical service. According to an Article on "Management Sciences", in 14 Encyclopaedia Britannica 747, the management in organisations include at least the following: "(a) discovering, developing, defining and evaluating the goals of the organization and the alternative p…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3377/DEL/2018[2011-12]Status: DisposedITAT Delhi05 May 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR

Section 12ASection 133ASection 195Section 201(1)

…re interpreted and understood by the persons engaged in business and by the common man who is aware and understands the said terms. The expression "management services" was elucidated upon by this Court in J.K. (Bombay) Limited versus CBDT and Another, [1979] 118 ITR 312 in the following terms :- "6. It may be asked whether management is not a technical service. According to an Article on "Management Sciences", in 14 Encyclopaedia Britannica 747, the management in organisations include at least the following: "(a) discovering, developing, defining and evaluating the goals of the organization and the alternative p…

Russel Reynolds Associates Inc., New Delhi vs. DCIT (International Taxation), New Delhi

The appeals are allowed

ITA 1166/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Apr 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.1166/Del/2019 (Assessment Year : 2014-15)

Section 143(3)

…primarily fall under the category of ‘managerial’.” He also referred to the case of (i) Intertek Testing Services India (P.) Ltd. In re [2008] 307 ITR 418 (AAR-New Delhi) (ii) Invensys Systems Inc. 317 ITR 438 (AAR) (iii) J.K. (Bombay) Limited v. CBDT [1979] 118 ITR 312 (iv) P No 28 of 1999, In re (242 ITR 208).” 4.2 Referring to the case of Sterio India Ltd. [2016] 72 taxmann.com 1 (Delhi HC), he submitted that the issue before Hon’ble Jurisdictional Delhi High Court was that Steria France was providing to Steria India centralized services like legal finance, human resources, communication risk control, inform…

M/S Russel Reynolds Associates Inc., New Delhi vs. DCIT (International Taxation), New Delhi

The appeals are allowed

ITA 1165/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Apr 2022AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.1166/Del/2019 (Assessment Year : 2014-15)

Section 143(3)

…primarily fall under the category of ‘managerial’.” He also referred to the case of (i) Intertek Testing Services India (P.) Ltd. In re [2008] 307 ITR 418 (AAR-New Delhi) (ii) Invensys Systems Inc. 317 ITR 438 (AAR) (iii) J.K. (Bombay) Limited v. CBDT [1979] 118 ITR 312 (iv) P No 28 of 1999, In re (242 ITR 208).” 4.2 Referring to the case of Sterio India Ltd. [2016] 72 taxmann.com 1 (Delhi HC), he submitted that the issue before Hon’ble Jurisdictional Delhi High Court was that Steria France was providing to Steria India centralized services like legal finance, human resources, communication risk control, inform…

ACIT, Circle- 14(1), New Delhi vs. Kapoor Industries Ltd., New Delhi

ITA 4215/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Jan 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh

For Appellant: Shri R.K. Mehra, CAFor Respondent: Shri Shailesh Kumar, Senior DR

Section 195Section 40Section 9

…re interpreted and understood by the persons engaged in business and by the common man who is aware and understands the said terms. The expression "management services" was elucidated upon by this Court in J.K. (Bombay) Limited versus CBDT and Another, [1979] 118 ITR 312 in the following terms:- "6. It may be asked whether management is not a technical service. According to an Article on "Management Sciences", in 14 Encyclopaedia Britannica 747, the management in organisations include at least the following: "(a) discovering, developing, defining and evaluating the goals of the organization and the alternative p…

ACIT -25(2), Mumbai vs. M/S. Gepach International, Mumbai

In the result both the appeals filed by the revenue are dismissed

ITA 5943/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Sept 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Shris. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 5943 & 5942/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15)

For Appellant: Ms. Samatha, DR byFor Respondent: Shri Vijay Mehta, AR

Section 143(2)Section 195Section 40Section 9

…istry of Health, Russia and/or any other authority of that country. • To identify new customers, develop relations and generate business and also develop business from existing customers. 7.9 The Hon'ble Delhi High Court in case of J.K. (Bombay) Ltd. v. CBDT (118 ITR 312) had referred to an article on 'Management Sciences' in Encyclopedia 747, wherein it is stated that the management in organizations include at least the discovering, developing, defining and evaluating the goals of the and the alternative policies that will lead towards the goals; (b) getting the organization to adopt the policies, (c) scrutinizi…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4050/DEL/2015[2012-13]Status: DisposedITAT Delhi28 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR

Section 143(3)Section 195Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4049 & 4050/Del/2015 (Assessment Year: 2011-12 and 2012-13) ACIT, Vs. Kapoor Industries, Circle-32(1), 29A-2/1, Desu Road, New Delhi Mehrauli, New Delhi PAN: AAAFK2669P (Appellant) (Respondent) Revenue by : Shri K Hauthang, Sr. DR Assessee by: Shri R. K. Mehra, CA Date of Hearing 13/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These appeals are filed by the revenue against the order of the ld CIT(A)-11, New Delhi dated 2…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4049/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR

Section 143(3)Section 195Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4049 & 4050/Del/2015 (Assessment Year: 2011-12 and 2012-13) ACIT, Vs. Kapoor Industries, Circle-32(1), 29A-2/1, Desu Road, New Delhi Mehrauli, New Delhi PAN: AAAFK2669P (Appellant) (Respondent) Revenue by : Shri K Hauthang, Sr. DR Assessee by: Shri R. K. Mehra, CA Date of Hearing 13/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These appeals are filed by the revenue against the order of the ld CIT(A)-11, New Delhi dated 2…

DCIT, New Delhi vs. M/S. Adidas Sourcing Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2668/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Jan 2019AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 115ASection 147Section 234BSection 9(1)(vii)

…5 Act, 1961 and it is a settled law that they need to be interpreted based on their understanding in common parlance. Let us examine the meaning of each of these words: Managerial : the Delhi High Court in the case of J.K. (Bombay) Ltd. vs. CBDT & Anr. (1979) 118 ITR 312 (Del) referred to an article on ‘Management Sciences’ in Encyclopaedia 747, wherein it is stated that the management in organizations include at least the following: (a) discovering, developing, defining and evaluating the goals of the organization and the alternative policies that will lead towards the goals; (b) getting the organization to adop…

J.K. (Bom.) Limited v. CBDT and Another

What is J.K. (Bom.) Limited v. CBDT and Another authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing J.K. (Bom.) Limited v. CBDT and Another

Solvay S A, Mumbai vs. The Deputy Commissioner of Income Tax International Tax Circle 4(2)(2), Mumbai

ACIT, Circle-33(1), New Delhi vs. Lucky Exports, New Delhi

ACIT, Circle-33(1), New Delhi vs. Lucky Exports, New Delhi

Springer Nature Customer Services Centre Gmbh, New Delhi vs. JCIT, Internationalo Taxation, Circle-3(1)(2), New Delhi

Springer Verlag Gmbh, New Delhi vs. DCIT, Circle- 3(1)(2), International Taxation, New Delhi

Springer Verlag Gmbh, New Delhi vs. ACIT, Circle- 3(1)(2), International Taxation, New Delhi

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

Russel Reynolds Associates Inc., New Delhi vs. DCIT (International Taxation), New Delhi

M/S Russel Reynolds Associates Inc., New Delhi vs. DCIT (International Taxation), New Delhi

ACIT, Circle- 14(1), New Delhi vs. Kapoor Industries Ltd., New Delhi

ACIT -25(2), Mumbai vs. M/S. Gepach International, Mumbai

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

DCIT, New Delhi vs. M/S. Adidas Sourcing Ltd., New Delhi