Jaipur Vidyut Vitran Ltd. v. DCIT

123 TTJ 888Income Tax Appellate Tribunal2009#7642 most cited

What is Jaipur Vidyut Vitran Ltd. v. DCIT authority for?

Section 194J applies only when technology or technical knowledge is made available, not when services are rendered using technical systems. Rendering services through technical systems differs from charging fees for technical services.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2015 to 2022.

Also referred to as

Jaipur Vidyut Vitran Ltd v DCIT · Section 194J · TDS · technical services · technical knowledge · technical systems · payment for services

Judgments citing Jaipur Vidyut Vitran Ltd. v. DCIT

Shri Shri Nishant Jain, Bilaspur(Cg) vs. The Joint Commissioner of Income Tax, Range-I, Bilaspur(Cg)

In the result, appeal of the assessee is partly allowed

ITA 199/BIL/2016[2010-11]Status: DisposedITAT Raipur17 Oct 2022AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.199/Rpr/2016 (ननधाारण वषा / Assessment Year :2010-2011) Nishant Jain, Vs Jcit, Range-1, Bilaspur(Cg) M/S Landmark Engineer, Flat No.27, Shantinagar, Ring Road No.2, Bilaspur Pan No. : Agepj 9793 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri G.N.Singh, Sr. DR
Section 40

…. 38 TAXMANN.COM 77 (ALL), MERILYN SHIPPING & TRANSPORTS Vs. ADDL. CIT 20 TAXMANN.COM 244 (VISAKHAPATNAM SPECIAL BENCH). TEJA CONSTRUCTIONS Vs. ACIT 129 TTJ 57 (HYDMUO), K. SRINIVAS NAIDU Vs. ACIT 131 TTJ 17 (HYDMUO) & JAIPUR VIDYUT VITRAN NIGAM LTD. Vs. DCIT 123 TTJ 888 UP): Held that "If the assessee has paid the impugned amount and not payable at the end of the year on the date of balance sheet, then the provisions of s 40(a)(ia) are not applicable. It is only applicable in respect of "payable amount" shown in the balance sheet as 3 outstanding expenses on which TDS has not been made. Further, tax is deductibl…

ACIT, Delhi vs. M/S. Unitech Wireless Tamilnadu Pvt. Ltd., New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2926/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…ons of Cellular mobile telephone facility to subscribe is not a technical service. Deduction of tax at source need not to be made from subscriptions U/s 194J of the Act. He further relied on the decision in the case of Jaipur Vidyut Vitran Ltd. v. DCIT (2009) 123 TTJ 888 (JP Trib) wherein it has been held that Section 194J would have application only when the technology or technical knowledge of person is made available to other and not where by using technical systems, services are rendered to others. Rendering of services by allowing use of technical system is different from charging fees for tendering technica…

ACIT, Delhi vs. M/S. Unitech Wireless Tamilnadu Pvt. Ltd., New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2925/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…ons of Cellular mobile telephone facility to subscribe is not a technical service. Deduction of tax at source need not to be made from subscriptions U/s 194J of the Act. He further relied on the decision in the case of Jaipur Vidyut Vitran Ltd. v. DCIT (2009) 123 TTJ 888 (JP Trib) wherein it has been held that Section 194J would have application only when the technology or technical knowledge of person is made available to other and not where by using technical systems, services are rendered to others. Rendering of services by allowing use of technical system is different from charging fees for tendering technica…

M/S. Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2356/DEL/2015[2011-12]Status: DisposedITAT Delhi31 May 2022AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…ons of Cellular mobile telephone facility to subscribe is not a technical service. Deduction of tax at source need not to be made from subscriptions U/s 194J of the Act. He further relied on the decision in the case of Jaipur Vidyut Vitran Ltd. v. DCIT (2009) 123 TTJ 888 (JP Trib) wherein it has been held that Section 194J would have application only when the technology or technical knowledge of person is made available to other and not where by using technical systems, services are rendered to others. Rendering of services by allowing use of technical system is different from charging fees for tendering technica…

M/S. Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2355/DEL/2015[2010-11]Status: DisposedITAT Delhi31 May 2022AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…ons of Cellular mobile telephone facility to subscribe is not a technical service. Deduction of tax at source need not to be made from subscriptions U/s 194J of the Act. He further relied on the decision in the case of Jaipur Vidyut Vitran Ltd. v. DCIT (2009) 123 TTJ 888 (JP Trib) wherein it has been held that Section 194J would have application only when the technology or technical knowledge of person is made available to other and not where by using technical systems, services are rendered to others. Rendering of services by allowing use of technical system is different from charging fees for tendering technica…

M/S. Arihant Cheritable Trust, Indore vs. The ITO (TDS)-1, Indore

In the result, we find no force in the ground of the Revenue, hence dismissed

ITA 909/IND/2019[2015-16]Status: DisposedITAT Indore28 Aug 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Section 133ASection 194CSection 194JSection 201Section 201(1)

…gy or technical knowledge of a person is made available to others and not where by using technical systems, services are rendered to others. 1.8.2] The Hon’ble ITAT Jaipur Bench ‘A’ in the case of Jaipur Vidyut Vitran Nigam Ltd. v. DCIT as reported in [2009] 123 TTJ 888 (Jaipur) has categorically held that: “9.6. An analysis of above cases lays down the proposition that section 194J would have application only when the technology or technical knowledge of a person is made available to others and not where by using technical systems, services are rendered to others. Rendering of services by allowing use of techn…

The DCIT, Circle-3(1) (TDS), Vijayawada vs. M/S Southern Power Distribution Company of A.P. Ltd., Tirupathi

The appeal of the assessee is dismissed

ITA 452/VIZ/2010[2008-09]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.452-454/Viz/2010 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Southern Power Circle-3(1) (Tds) Distribution Company Of Vijayawada A.P.Limited Behind Srinivasa Kalyana Mandapam Kesavavayana Gunta Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.1217/H/2010,517/Viz/2019 &518/Viz/2019 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) M/S Southern Power Distribution Vs. Dy.Commissioner Of Company Of A.P.Limited Income Tax Behind Srinivasa Kalyana Mandapam Circle-3(1) (Tds) Kesavavayana Gunta Vijayawada Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri C.P.Rama Swami, Ar सुिवधई की तधरीख / Date Of Hearing : 04.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 04.10.2019

For Appellant: Shri C.P.Rama Swami, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 133ASection 194ISection 201(1)

…of the Act. The coordinate Bench has considered the following case laws while holding that the payments made to KPTCL by BESCOM are not in the nature of fee for technical services nor in the nature of royalty. Jaipur Vidyut Vitran Nigam Ltd. Vs. Dy.CIT (2009) 123 TTJ 888 (JP) and Chattisgarh State Electricity Board Vs. ITO (TDS) [2012] 14 ITR (Trib) 91 (Mumbai). 20 I.T.A. No.452-454/Viz/2010 and 1217/H/2010, 517/Viz/2019 and 518/Viz/2019, A.Y.2008-09 to 2010-11 M/s Southern Power Distribution Company of A.P.Ltd., Tirupati Canara Bank V. ITO [2008] 305 ITR (AT) 189 (Ahd) (para 14) CIT v. Bharti Cellular Ltd. [20…

Vodafone Digilink Limited, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is allowed

ITA 67/JPR/2015[2011-12]Status: DisposedITAT Jaipur28 Feb 2018AY 2011-12
For Appellant: Ms. Ishita Farsaiya (Adv.)For Respondent: Shri Varinder Mehta (CIT)
Section 191Section 194HSection 201Section 201(1)

…of Cellular mobile telephone facility to subscribe is not a technical service. Deduction of tax at source need not to be made from subscriptions U/s 194J of the Act. He further relied on the decision in the case of Jaipur Vidyut Vitran Limited Vs. DCIT (2009) 123 TTJ 888 (JP Trib) wherein it has been held that Section 194J would have application only when the technology or technical knowledge of person is made available to other 16 M/s. Vodafone Digilink Ltd., Jaipur. and not where by using technical systems, services are rendered to others. Rendering of services by allowing use of technical system is different…

Jitendra Kumar Gupta, Bharatpur vs. JCIT, Bharatpur

In the result, the appeal filed by the assessee is dismissed

ITA 214/JPR/2016[2011-12]Status: DisposedITAT Jaipur09 Jan 2018AY 2011-12

Bench: Or During The Course Of Hearing.” Shri Jitendra Kumar Gupta Vs. Jcit, Bharatpur

For Appellant: Shri Rajendra Agarwal (C.A.)For Respondent: Shri P. R. Meena (Addl.CIT)
Section 194HSection 40a

…ks entries to show that the income as well as expenditure instead of only net commission pertain to the assessee. In support of his contention he has relied upon the decisions of the Coordinate Bench of this Tribunal in case of Vidyut Nigam Limited Vs. DCIT 123 TTJ 888 as well as decision in case of Lazmi Narayan Agarwal Vs. DCIT ITA No. 395/JP/2014. 4. On the other hand, ld. DR has submitted that the decision relied upon by the ld. AR of the assessee are based on the decision of the Hon’ble Allahabad High Court in case of CIT vs. M/s Vector Shipping Services Pvt. Ltd. which has been over ruled by the Hon’b…

Pms Construction Company, Jhunjhunu vs. ACIT, Jhunjhunu

In the result, appeal of the assessee in ITA No

ITA 311/JPR/2016[2011-12]Status: DisposedITAT Jaipur26 Oct 2017AY 2011-12
For Appellant: Shri K.L. Mulchandani (Advocate)For Respondent: Shri P.P. Meena (JCIT)
Section 143(3)Section 194CSection 40Section 40A(3)

…ncial year and not to the amounts already 'paid' during the year. The honorable territorial Bench of Jaipur have also been taking the same view consistently in number of cases; two instances are given for ready reference (i) Jaipur Vidhut Vitran Ltd. vs. DCIT 123 TTJ 888 . (ii) Laxmi Narayan Agarwal, Jaipur vs. DCIT Circle-6, Jaipur ITA No.395/JP/2014. Of late, the Commissioners (Appeals) are taking the same view. For the purpose, reliance is also placed on the findings of the honorable courts in the cases of (i) ACIT vs. Kalindi Agro Biotech Ltd & (ii) DCIT v Veera Associates which have direct bearing on the fac…

DDIT (It) 3(1), Mumbai vs. Kpmg, Mumbai

In the result the cross objection filed by assessee is dismissed as infructuous

ITA 2493/MUM/2012[2001-02]Status: DisposedITAT Mumbai07 Apr 2017AY 2001-02

Bench: Shri Jason. P. Boaz & Shri Pawan Singhdcit -3 (1), M/S Kpmg Room No. 136, 1St Floor, C/O Kpmg House, Scindia House, N.M. Road, Kamala Mills Compound, 448, Vs. Ballard Estate, Senapati Bapat Marg, Lower Mumbai-400038 Parel Mumbai-400013 Pan: Aaafk1415H (Appellant) (Respondent)

For Appellant: Shri Arvind Sonde
Section 195Section 201(1)Section 253Section 254(1)Section 9(1)(vi)

…86(Kolkata tribunal), DIT versus WNS Global Services(UK) [2013] 214 Taxman 317(Bombay), CIT versus Siemens Akitongesellschaft [2009] 320 ITR 320 (Bombay), WNS North America Inc ADIT [2013] 141 ITD 117(Mumbai); Jaipur Vidyut Vitran Nigam Ltd Versus DCIT [2009] 123 TTJ 888 (Jaipur). 7. For the treating the remittance of assessee to KPMG International as ‘Royalty’, the learned counsel argued that, when the parties had understood the agreement in ITA No.2493/M/2012 & C.O. 97/M/2013 M/s KPMG a certain way and had acted upon the agreement, it is not open for the revenue authorities to give another interpretation and…

ACIT (TDS), Jaipur vs. Gnadhi Vidhya Mandir, Churu

ITA 1016/JPR/2015[2012-13]Status: DisposedITAT Jaipur31 Jan 2017AY 2012-13
For Appellant: Shri M.L. Borad (Advocate)For Respondent: Shri Anil Kumar (CIT)
Section 194CSection 194JSection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1016/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke The Asstt. Commissioner of M/s Gandhi Vidhya Mandir, Vs. Income Tax (TDS), Jaipur GVM Road, Sardarshahar, Churu LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1017/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke The Asstt. Commissioner of M/s Gandh…

The Commissioner of Income-Tax vs. M/S Vodafone South Ltd

The appeals are dismissed

ITA/699/2015HC Karnataka28 Jul 2016

Bench: S.N.SATYANARAYANA,JAYANT PATEL

Section 260A

…lular mobile telephone facility to subscribe is not a technical service. Deduction of tax at source need not to be made from subscriptions U/s 194J of the Act. He further relied on the decision in the case of Jaipur Vidyut Vitran Limited Vs. DCIT (2009) 123 TTJ 888 (JP Trib) wherein it has been held that Section 194J would have application only when the technology or technical knowledge of person is made 23 available to other and not where by using technical systems, services are rendered to others. Rendering of services by allowing use of technical system is different from charging fees…

Dehradyb Dugdh Utpadak Sahkari Sangh Ltd., Dehradun vs. ACIT, Dehradun

The appeal of the assessee is partly allowed as for the directions given hereinabove

ITA 2927/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Dec 2015AY 2006-07

Bench: Shri S.V. Mehrotra & Ms. Suchitra Kamblei.T.A .No.-2927/Del/2010 (Assessment Year-2006-07)

Section 40

…consultancy charges for Rs.68,500/-, Rent paid for Rs. 1,24,334/- and Legal expenses of Rs. 83,450/- under Section 40(a)(ia) of the Income Tax Act, 1961. The CIT(A) also confirmed the same. 11. The Ld. AR submitted case laws i.e. Jaipur Vidhyut Vitran Nigam 123 TTJ 888 wherein it was held that Section 40(a)(ia) of the Income Tax Act, 1961 is applicable only when the amount is payable i.e. due whereas the assessee when made actual payment the section does not apply to the same. In the present case, the Ld. AR submitted that the provision of Section 40(a)(ia) of the Act is attracted only in a case where tax has e…

Jaipur Vidyut Vitran Ltd. v. DCIT (123 TTJ 888) — Cited in 14 Judgments | BharatTax