Puran Singh Sahni v. Sundari Bhagwandas Kripalani & Ors.

2 SCC 180Reported decision1991#7309 most cited

What is Puran Singh Sahni v. Sundari Bhagwandas Kripalani & Ors. authority for?

The essence of an agreement must be considered to determine whether it constitutes a lease or the provision of services, distinguishing between handing over possession and using equipment to provide services.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2011 to 2025.

Also referred to as

Puran Singh Sahni v. Sundari Bhagwandas Kripalani · agreement essence · leasing vs services · possession of goods · control of equipment

Sections most often in play

Section 143(3)Section 144C(13)Section 144C(5)Section 148Section 148A(b)Section 148A(d)Section 195Section 201

Judgments citing Puran Singh Sahni v. Sundari Bhagwandas Kripalani & Ors.

Isat Africa Limited Fzc, United Arab Emirates vs. Deputy Commissioner of Income Tax, Mumbai

In the result, the final assessment order passed by AO is set aside and the appeal of the assessee is accordingly allowed in above terms

ITA 832/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanisat Africa Limited Fzc Vs. The Deputy Commissioner Office No. 5 Pre-Fab, C Phase Ii, Of Income Tax Fujairah Free Zone Fujairah, Dubai, International Tax Circle- United Arab Emirates, Dubai - 2(2)(2) 999999 Mumbai, Maharashtra. Pan – Aagci8661Q (Appellant) (Respondent)

Section 143(3)Section 144C(5)Section 148Section 148ASection 195Section 201Section 9(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER iSAT Africa Limited FZC Vs. The Deputy Commissioner Office No. 5 Pre-Fab, C Phase II, of Income Tax Fujairah Free Zone Fujairah, Dubai, International Tax Circle- United Arab Emirates, Dubai - 2(2)(2) 999999 Mumbai, Maharashtra. PAN – AAGCI8661Q (Appellant) (Respondent) Assessee Represented by : Shri Dinesh Kukreja, Ld. AR Department Represented by : ShriKrishna Kumar, Ld. DR Date of conclusion of Hearing : 19.06.2025 Date of Pronouncement : 22.09.2025 O R D E R PER…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/334/2022HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ITA 334/2022 & connected matters Page 1 of 149 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 17 May 2024 Judgment pronounced on: 24 July 2024 + ITA 334/2022 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Aseem Chawla, SSC with Ms. Monica Benjamin, JSC along with Ms. Pratishtha Chaudhary, Mr. Naveen Rohila, and Ms. Simran Jha, Advs. versus TELSTRA SINGAPORE PTE LTD. ..... Respondent Through…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/206/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ITA 334/2022 & connected matters Page 1 of 149 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 17 May 2024 Judgment pronounced on: 24 July 2024 + ITA 334/2022 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Aseem Chawla, SSC with Ms. Monica Benjamin, JSC along with Ms. Pratishtha Chaudhary, Mr. Naveen Rohila, and Ms. Simran Jha, Advs. versus TELSTRA SINGAPORE PTE LTD. ..... Respondent Through…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/61/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ITA 334/2022 & connected matters Page 1 of 149 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 17 May 2024 Judgment pronounced on: 24 July 2024 + ITA 334/2022 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Aseem Chawla, SSC with Ms. Monica Benjamin, JSC along with Ms. Pratishtha Chaudhary, Mr. Naveen Rohila, and Ms. Simran Jha, Advs. versus TELSTRA SINGAPORE PTE LTD. ..... Respondent Through…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/55/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ITA 334/2022 & connected matters Page 1 of 149 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 17 May 2024 Judgment pronounced on: 24 July 2024 + ITA 334/2022 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Aseem Chawla, SSC with Ms. Monica Benjamin, JSC along with Ms. Pratishtha Chaudhary, Mr. Naveen Rohila, and Ms. Simran Jha, Advs. versus TELSTRA SINGAPORE PTE LTD. ..... Respondent Through…

Principal Commissioner of Income Tax -3, Kolkata vs. M/S. Itc Limited

Appeal is allowed to the extent indicated

ITA/125/2018HC Calcutta27 Jun 2024

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

…SCC OnLine SC 205 (Kettlewell Bullen And Co. Ltd. Vs. Commissioner of Income Tax, Calcutta); [paras 15, 20, 21, 26 and 36]; Page 45 of 77 V. [1999] 3 SCC 127 (Oberoi Hotel Pvt. Ltd. Vs. Commissioner of Income Tax, [paras 7 & 11]; VI. [1991] 2 SCC 180 (Puran Singh Sahni vs. Smt. Sundari Bhagwandas Kripalani & Ors.); [paras 12 to 19, 24 and 30]; VII. [2007] 290 ITR 562 : 2007 SCC OnLine MP 699 : (2007) 209 CTR 115 (Eastern Air Products P. Ltd. Vs. Commissioner of Income Tax, [paras 29 and 30] ; VIII. 2012 SCC OnLine Bom 2139 : (2013) 256 CTR 252 (Larsen & Toubro Ltd. Vs. Commissioner…

Intel Services Llc vs. The Deputy Director of

In the result, the appeals as well as cross objections

ITA/137/2016HC Karnataka28 Sept 2020

Bench: ALOK ARADHE,M.I.ARUN

Section 173(1)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY M.F.A. NO.6648/2016 C/W M.F.A. NO.6647/2016, M.F.A. NO.6649/2016, M.F.A. CROB NO.137/2016 IN M.F.A. NO.6649/2016, M.F.A. CROB NO.22/2017 IN M.F.A. NO.6647/2016 & M.F.A. CROB NO.23/2017 IN M.F.A. NO.6648/2016 (MV) M.F.A. NO.6648 OF 2016 BETWEEN: THE CLAIM MANAGER ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED PLOT NO.3 & 5, LS NO.52 WARD NO.16, 1ST FLOOR FRONT WING, SFL COMPLEX NEAR ROYAL CIRCLE DR. RAJKUMAR ROAD BEL…

The Commissioner of Income Tax vs. M/S Te Connectivity India P Ltd

In the result, the appeals as well as cross objections

ITA/22/2017HC Karnataka02 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 173(1)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY M.F.A. NO.6648/2016 C/W M.F.A. NO.6647/2016, M.F.A. NO.6649/2016, M.F.A. CROB NO.137/2016 IN M.F.A. NO.6649/2016, M.F.A. CROB NO.22/2017 IN M.F.A. NO.6647/2016 & M.F.A. CROB NO.23/2017 IN M.F.A. NO.6648/2016 (MV) M.F.A. NO.6648 OF 2016 BETWEEN: THE CLAIM MANAGER ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED PLOT NO.3 & 5, LS NO.52 WARD NO.16, 1ST FLOOR FRONT WING, SFL COMPLEX NEAR ROYAL CIRCLE DR. RAJKUMAR ROAD BEL…

The Commissioner of Income Tax vs. M/S Te Connectivity Inida P Ltd

In the result, the appeals as well as cross objections

ITA/23/2017HC Karnataka02 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 173(1)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY M.F.A. NO.6648/2016 C/W M.F.A. NO.6647/2016, M.F.A. NO.6649/2016, M.F.A. CROB NO.137/2016 IN M.F.A. NO.6649/2016, M.F.A. CROB NO.22/2017 IN M.F.A. NO.6647/2016 & M.F.A. CROB NO.23/2017 IN M.F.A. NO.6648/2016 (MV) M.F.A. NO.6648 OF 2016 BETWEEN: THE CLAIM MANAGER ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED PLOT NO.3 & 5, LS NO.52 WARD NO.16, 1ST FLOOR FRONT WING, SFL COMPLEX NEAR ROYAL CIRCLE DR. RAJKUMAR ROAD BEL…

ACIT, New Delhi vs. M/S. Geo Connect Ltd., New Delhi

In the result, appeals filed by the assessee in ITA Nos

ITA 5851/DEL/2011[2002-03]Status: DisposedITAT Delhi17 Jan 2017AY 2002-03

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…stomers. We may also point out that against the decision of the AAR in ISRO (supra) case, SLP was dismissed by ITA Nos.2088/Del/2008 & 5851/Del/2011 AYs: 2002-03 & 2003-04 the Supreme Court [see Puran Singh Sahni vs. Sundari Bhagwandas Kripalani & Ors. (1991) 2 SCC 180]. 69. We may also refer to the following distinction brought out by the Karnataka High Court between leasing out of equipment and the use of equipment by its customer. This was done in the case of Lakshmi Audio Visual Inc. vs. Asstt. Commr. of Commercial Taxes (supra) in the following terms : "9. Thus if the transaction is one of leasing/hiring/let…

M/S Geo Connect Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals filed by the assessee in ITA Nos

ITA 127/DEL/2011[2003-04]Status: DisposedITAT Delhi17 Jan 2017AY 2003-04

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…stomers. We may also point out that against the decision of the AAR in ISRO (supra) case, SLP was dismissed by ITA Nos.2088/Del/2008 & 5851/Del/2011 AYs: 2002-03 & 2003-04 the Supreme Court [see Puran Singh Sahni vs. Sundari Bhagwandas Kripalani & Ors. (1991) 2 SCC 180]. 69. We may also refer to the following distinction brought out by the Karnataka High Court between leasing out of equipment and the use of equipment by its customer. This was done in the case of Lakshmi Audio Visual Inc. vs. Asstt. Commr. of Commercial Taxes (supra) in the following terms : "9. Thus if the transaction is one of leasing/hiring/let…

DCIT Circle-12 (1) vs. Geo Connect Ltd

In the result, appeals filed by the assessee in ITA Nos

ITA 2088/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…stomers. We may also point out that against the decision of the AAR in ISRO (supra) case, SLP was dismissed by ITA Nos.2088/Del/2008 & 5851/Del/2011 AYs: 2002-03 & 2003-04 the Supreme Court [see Puran Singh Sahni vs. Sundari Bhagwandas Kripalani & Ors. (1991) 2 SCC 180]. 69. We may also refer to the following distinction brought out by the Karnataka High Court between leasing out of equipment and the use of equipment by its customer. This was done in the case of Lakshmi Audio Visual Inc. vs. Asstt. Commr. of Commercial Taxes (supra) in the following terms : "9. Thus if the transaction is one of leasing/hiring/let…

Geo Convest Ltd vs. DCIT Circle-12 (1)

In the result, appeals filed by the assessee in ITA Nos

ITA 1927/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…stomers. We may also point out that against the decision of the AAR in ISRO (supra) case, SLP was dismissed by ITA Nos.2088/Del/2008 & 5851/Del/2011 AYs: 2002-03 & 2003-04 the Supreme Court [see Puran Singh Sahni vs. Sundari Bhagwandas Kripalani & Ors. (1991) 2 SCC 180]. 69. We may also refer to the following distinction brought out by the Karnataka High Court between leasing out of equipment and the use of equipment by its customer. This was done in the case of Lakshmi Audio Visual Inc. vs. Asstt. Commr. of Commercial Taxes (supra) in the following terms : "9. Thus if the transaction is one of leasing/hiring/let…

The Commissioner of Income Tx-IV vs. Indraprastha Gas Ltd

ITA/67/2016HC Delhi27 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…erest in the immoveable property, and therefore the term „otherwise transfer‟ would include those transactions which create an interest in an immoveable property through transfer of property. Relying on the judgment of the Supreme Court reported as (1991) 2 SCC 180 Puran Singh Sahni Vs. Sundary Bhagwandas Kripalani and (2012) 11 SCC 713 Mangal Amusement Park (P) Ltd. Vs. State of M.P., IHCL has pleaded that under a Licence, no transfer of immoveable property or creation of interest in the immoveable property in favor of the Licencee is said to take place, therefore, Section 141(2) of the NDMC Act, 1994 w…

Asia Satellite Telecommunications Co. Ltd vs. Director of Income Tax

The appeal of the Revenue is dismissed

ITA-131/2003HC Delhi31 Jan 2011
Section 195Section 234BSection 260ASection 9(1)Section 9(1)(i)Section 9(1)(vi)Section 9(1)(vii)

…rations of the satellite to its customers. 41. It was also argued that the essence of the agreement was required to be seen and nomenclature as held by the Supreme Court in the case of Puran Singh Sahini Vs. Sundari Bhagwandas Kripalani & Ors. [(1991) 2 SCC 180]. On the reading of the agreement with the customers, argued the learned Senior counsel, it was clear that the appellant had not leased out the equipments to the customers. On the contrary, the equipment was used by the appellant as its owner only to provide and render services to its customers, which was a vital distinction brought out clea…