Para 7,8 6. Cameron (Singapore) Pte. Ltd. v. DCIT

153 Taxmann.com 301Reported decision2023#10206 most cited

What is Para 7,8 6. Cameron (Singapore) Pte. Ltd. v. DCIT authority for?

When considering the taxation of fees for computer software and technical services, the enduring benefit test and the nature of the services rendered are crucial in determining whether such payments constitute business income or fees for technical services under a tax treaty.

10

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

Also referred to as

Cameron (Singapore) Pte. Ltd v DCIT · management fees · computer software · enduring benefit · fees for technical services · tax treaty · permanent establishment · India · total income · business

Sections most often in play

Section 143(2)Section 12Section 147Section 148Section 12(3)Section 12(4)Section 12(4)(a)Section 12(4)(b)

Issues it is cited on

management feescomputer softwareenduring benefitfees for technical servicestax treatypermanent establishmentsection 143(2)transferpersonindiatotal incomebusiness

Judgments citing Para 7,8 6. Cameron (Singapore) Pte. Ltd. v. DCIT

DCIT Intl. Tax Circle-1(2)(2), New Delhi vs. Everest Global Inc., Usa

Appeal is allowed

ITA 1272/DEL/2023[2020-21]Status: DisposedITAT Delhi10 Sept 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

DCIT Intl. Tax Circle-1(2)(2), New Delhi vs. Everest Global Inc., Usa

Appeal is allowed

ITA 1271/DEL/2023[2019-20]Status: DisposedITAT Delhi10 Sept 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

DCIT Intl. Tax Circle-1(2)(2), New Delhi vs. Everest Global Inc., Usa

Appeal is allowed

ITA 1270/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER M/s Everest Global Inc 12770 Merit Drive Suite 800, Dallas C/o Everest Business Advisory India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon Vs. The A. C.I.T Circle - 1(2)(2) International Taxation New Delhi PAN - AACC E 35 97 R The Dy. C.I.T Circle - 1(2)(2) International Taxation New Delhi Vs. M/s Everest Global Inc 12770 Merit Drive, Suite 800, Dallas C/o Everest Business Advisory India Pvt Ltd, 1st Floor, Spaze Platinum Tower, Sector…

DCIT Intl. Tax Circle-1(2)(2), New Delhi vs. Everest Global Inc., Usa

Appeal is allowed

ITA 1269/DEL/2023[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

Everest Global Inc., Gurgaon vs. ACIT, Circle 1(2)(2) International Taxation, New Delhi

Appeal is allowed

ITA 1135/DEL/2023[2020-21]Status: DisposedITAT Delhi10 Sept 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

Everest Global Inc., Gurgaon vs. ACIT Circle 1(2)(2) International Taxation, New Delhi

Appeal is allowed

ITA 1134/DEL/2023[2019-20]Status: DisposedITAT Delhi10 Sept 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

Everest Global Inc, Gurgaon vs. ACIT Circle 1(2)(2) International Taxation, New Delhi

Appeal is allowed

ITA 1133/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

Everest Global Inc., Gurgaon vs. ACIT Circle 1(2)(2) International Taxation, New Delhi

Appeal is allowed

ITA 1132/DEL/2023[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

Everest Global Inc., Gurgaon vs. ACIT Circle 1(2)(2) International Taxation, New Delhi

Appeal is allowed

ITA 1131/DEL/2023[2016-17]Status: DisposedITAT Delhi10 Sept 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

Everest Global Inc., Gurgaon vs. ACIT Circle 1(2)(2) International Taxation, New Delhi

Appeal is allowed

ITA 1130/DEL/2023[2015-16]Status: DisposedITAT Delhi10 Sept 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

Para 7,8 6. Cameron (Singapore) Pte. Ltd. v. DCIT (153 Taxmann.com 301) — Cited in 10 Judgments | BharatTax