Raymond Ltd. v. Dy. CIT

86 ITD 791Income Tax Appellate Tribunal2003#642 most cited

What is Raymond Ltd. v. Dy. CIT authority for?

For services to qualify as 'Fees for Technical Services' or 'Fees for Included Services' under Double Taxation Avoidance Agreements (DTAAs), they must 'make available' technical knowledge, experience, skill, or processes to the recipient, enabling them to apply such expertise independently.

154

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2015 to 2025.

Also referred to as

Raymond Ltd v Dy CIT · 86 ITD 791 · section 9(1)(vii) · section 195 · Fees for Technical Services · FTS · Fees for Included Services · FIS · Double Taxation Avoidance Agreement · DTAA · make available clause · international taxation · withholding tax

Also reported as

93 TTJ 293

Sections most often in play

Section 1961Section 9(1)(vii)Section 143(3)Section 144C(3)Section 144C(13)Section 195Section 234BSection 115A

Issues it is cited on

section 209(1)section 9(l)(vi)make available clausesection 9(l)fees for included servicessection 14(a)section 209section 9(1)(vii)copyrighted articlesection 44bbsection 9(1)(vi)section 44b

Judgments citing Raymond Ltd. v. Dy. CIT

M/S. Shell International B.V., Mumbai vs. The ACIT, Intl. Taxn.-2, Ahmedabad

ITA 1657/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…chnical knowledge, experience, skill, know-how or processes, or consist of the development and transfer of a technical plan or technical design.” 36. The scope of the term “make available” was discussed at length in the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791, in the following words: “Whereas Section 9(1)(vii ) stops with the ‘rendering’ of technical services, the DTA goes further and qualifies such rendering of services with words to the effect that the services should also make available technical knowledge, experience, skills, etc., to the person utilizing the services. The making available in DTA…

Shell International B.V., Mumbai vs. The ACIT, Intl. Taxn.-1, Ahmedabad

ITA 2389/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…chnical knowledge, experience, skill, know-how or processes, or consist of the development and transfer of a technical plan or technical design.” 36. The scope of the term “make available” was discussed at length in the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791, in the following words: “Whereas Section 9(1)(vii ) stops with the ‘rendering’ of technical services, the DTA goes further and qualifies such rendering of services with words to the effect that the services should also make available technical knowledge, experience, skills, etc., to the person utilizing the services. The making available in DTA…

Shell International B.V., Mumbai vs. The ACIT, Intl. Taxn.-1, Ahmedabad

ITA 2388/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…chnical knowledge, experience, skill, know-how or processes, or consist of the development and transfer of a technical plan or technical design.” 36. The scope of the term “make available” was discussed at length in the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791, in the following words: “Whereas Section 9(1)(vii ) stops with the ‘rendering’ of technical services, the DTA goes further and qualifies such rendering of services with words to the effect that the services should also make available technical knowledge, experience, skills, etc., to the person utilizing the services. The making available in DTA…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 2789/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…chnical knowledge, experience, skill, know-how or processes, or consist of the development and transfer of a technical plan or technical design.” 36. The scope of the term “make available” was discussed at length in the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791, in the following words: “Whereas Section 9(1)(vii ) stops with the ‘rendering’ of technical services, the DTA goes further and qualifies such rendering of services with words to the effect that the services should also make available technical knowledge, experience, skills, etc., to the person utilizing the services. The making available in DTA…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 2788/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2009-10

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…chnical knowledge, experience, skill, know-how or processes, or consist of the development and transfer of a technical plan or technical design.” 36. The scope of the term “make available” was discussed at length in the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791, in the following words: “Whereas Section 9(1)(vii ) stops with the ‘rendering’ of technical services, the DTA goes further and qualifies such rendering of services with words to the effect that the services should also make available technical knowledge, experience, skills, etc., to the person utilizing the services. The making available in DTA…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 176/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…chnical knowledge, experience, skill, know-how or processes, or consist of the development and transfer of a technical plan or technical design.” 36. The scope of the term “make available” was discussed at length in the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791, in the following words: “Whereas Section 9(1)(vii ) stops with the ‘rendering’ of technical services, the DTA goes further and qualifies such rendering of services with words to the effect that the services should also make available technical knowledge, experience, skills, etc., to the person utilizing the services. The making available in DTA…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 175/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…chnical knowledge, experience, skill, know-how or processes, or consist of the development and transfer of a technical plan or technical design.” 36. The scope of the term “make available” was discussed at length in the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791, in the following words: “Whereas Section 9(1)(vii ) stops with the ‘rendering’ of technical services, the DTA goes further and qualifies such rendering of services with words to the effect that the services should also make available technical knowledge, experience, skills, etc., to the person utilizing the services. The making available in DTA…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle International Tax 3(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 885/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Mar 2024AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…Ltd: 346 ITR 504 (Del), Autoliv ASP Ineys DCIT (International Taxation): [2022] 194 ITD 253 (Del Trib.), Anand NVH Products Incvs ACIT: ITA No.1951/Del/2021 (Del Trib.), NTT Asia Pacific Holdings Pte Ltd vs. ACIT: 196 ITD 591 (Mum Trib.), Raymond Ltd vs DCIT: 86 ITD 791 (Mum Trib.), GE Energy Management Services Incvs ADIT: 193 ITD 485 (Del Trib.), Bombardier Transportation Sweden AB vs DCIT: 90 ITR(T) 405 ITA Nos. 2239,884, 885 & 2240/Del/2023 UK Grid Solutions Ltd (Del Trib.), Bio Rad Laboratories Incvs ACIT: ITA No.994 & 996/Del/2022 dated 30.12.2022 (Del Trib)Ld. 34.1 Supporting his contention that Managerial…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle International Tax 3(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 884/DEL/2023[2016-17]Status: DisposedITAT Delhi13 Mar 2024AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…Ltd: 346 ITR 504 (Del), Autoliv ASP Ineys DCIT (International Taxation): [2022] 194 ITD 253 (Del Trib.), Anand NVH Products Incvs ACIT: ITA No.1951/Del/2021 (Del Trib.), NTT Asia Pacific Holdings Pte Ltd vs. ACIT: 196 ITD 591 (Mum Trib.), Raymond Ltd vs DCIT: 86 ITD 791 (Mum Trib.), GE Energy Management Services Incvs ADIT: 193 ITD 485 (Del Trib.), Bombardier Transportation Sweden AB vs DCIT: 90 ITR(T) 405 ITA Nos. 2239,884, 885 & 2240/Del/2023 UK Grid Solutions Ltd (Del Trib.), Bio Rad Laboratories Incvs ACIT: ITA No.994 & 996/Del/2022 dated 30.12.2022 (Del Trib)Ld. 34.1 Supporting his contention that Managerial…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle Intl. Taxation 3(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2240/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Mar 2024AY 2020-21

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…Ltd: 346 ITR 504 (Del), Autoliv ASP Ineys DCIT (International Taxation): [2022] 194 ITD 253 (Del Trib.), Anand NVH Products Incvs ACIT: ITA No.1951/Del/2021 (Del Trib.), NTT Asia Pacific Holdings Pte Ltd vs. ACIT: 196 ITD 591 (Mum Trib.), Raymond Ltd vs DCIT: 86 ITD 791 (Mum Trib.), GE Energy Management Services Incvs ADIT: 193 ITD 485 (Del Trib.), Bombardier Transportation Sweden AB vs DCIT: 90 ITR(T) 405 ITA Nos. 2239,884, 885 & 2240/Del/2023 UK Grid Solutions Ltd (Del Trib.), Bio Rad Laboratories Incvs ACIT: ITA No.994 & 996/Del/2022 dated 30.12.2022 (Del Trib)Ld. 34.1 Supporting his contention that Managerial…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle Intl. Taxation 3(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2239/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Mar 2024AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…Ltd: 346 ITR 504 (Del), Autoliv ASP Ineys DCIT (International Taxation): [2022] 194 ITD 253 (Del Trib.), Anand NVH Products Incvs ACIT: ITA No.1951/Del/2021 (Del Trib.), NTT Asia Pacific Holdings Pte Ltd vs. ACIT: 196 ITD 591 (Mum Trib.), Raymond Ltd vs DCIT: 86 ITD 791 (Mum Trib.), GE Energy Management Services Incvs ADIT: 193 ITD 485 (Del Trib.), Bombardier Transportation Sweden AB vs DCIT: 90 ITR(T) 405 ITA Nos. 2239,884, 885 & 2240/Del/2023 UK Grid Solutions Ltd (Del Trib.), Bio Rad Laboratories Incvs ACIT: ITA No.994 & 996/Del/2022 dated 30.12.2022 (Del Trib)Ld. 34.1 Supporting his contention that Managerial…

ACIT, Circle-3(1)(2), International Taxation, New Delhi vs. Sheraton Overseas Management Corporation, Noida

In the result, appeal of the Revenue is dismissed

ITA 2392/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Feb 2024AY 2021-22

Bench: Shamim Yahya & Ms. Astha Chandraasstt. Year: 2021-22

For Appellant: Shri Amit AroraFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 9Section 9(1)(vii)

…chnical services’. It was further held by the Tribunal that the scope of ‘fees for technical services’ under Article 12(4)(b ) does not cover consultancy services unless these services are technical in nature. 76. In the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791. Mumbai Bench of ITAT held that the normal, plain and grammatical meaning of the language employed using the expressions ‘making available’ and ‘making use of’ is that the mere rendering of services is not roped in unless the person utilizing the services is able to make use of the technical knowledge etc. by himself in his business or for his own…

ACIT Circle Intl Taxation 3(1)(1), New Delhi vs. Westin Hotel Management L.P., Noida

In the result, the appeal of the Revenue stands dismissed

ITA 2391/DEL/2023[2021-22]Status: DisposedITAT Delhi16 Jan 2024AY 2021-22

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2021-22]

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

…chnical services’. It was further held by the Tribunal that the scope of ‘fees for technical services’ under Article 12(4)(b ) does not cover consultancy services unless these services are technical in nature. 76. In the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791. Mumbai Bench of ITAT held that the normal, plain and grammatical meaning of the language employed using the expressions ‘making available’ and ‘making use of’ is that the mere rendering of services is not roped in unless the person utilizing the services is able to make use of the technical knowledge etc. by himself in his business or for his own…

ACIT Intl Taxation Circle 3(1)(2), Delhi vs. Starwood (M) International Inc, Noida

In the result, appeal of Revenue stands dismissed

ITA 2390/DEL/2023[2021-22]Status: DisposedITAT Delhi16 Jan 2024AY 2021-22

Bench: Sh. Shamim Yahya & Ms. Astha Chandraacit Vs. Starwood (M) International International Taxation Inc, A-109, C/O. M/S. Nangia Circle – 3(1)(2) & Co. Llp, Sector-136, Noida Delhi Gautam Budh Nagar, Uttar Pradesh – 201 301 Pan No. Aancs 4030 J (Appellant) (Respondent) Assessee By Shri Amit Arora & Shri Vishal Misra, C.A. Revenue By Shri Vizay B. Vasanta, Cit-D.R. Date Of Hearing: 20.12.2023 Date Of Pronouncement: 16.01.2024

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ACIT Vs. Starwood (M) International International Taxation Inc, A-109, C/o. M/s. Nangia Circle – 3(1)(2) & Co. LLP, Sector-136, Noida Delhi Gautam Budh Nagar, Uttar Pradesh – 201 301 PAN No. AANCS 4030 J (APPELLANT) (RESPONDENT) Assessee by Shri Amit Arora & Shri Vishal Misra, C.A. Revenue by Shri Vizay B. Vasanta, CIT-D.R. Date of hearing: 20.12.2023 Date of Pronouncement: 16.01.2024 PER SHAMIM YAHYA, AM : This appeal filed by the Revenue is directed against the orde…

Aapc Singapore Ptd. Ltd., Singapore vs. ACIT, Circle-1(1)(1), Int. Taxation, New Delhi

In the result, the appeal is allowed

ITA 581/DEL/2023[2015-16]Status: DisposedITAT Delhi29 Dec 2023AY 2015-16

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

Section 143(3)Section 147Section 148Section 9(1)(vi)

…cal services’. It was further held by the Tribunal that the scope of ‘fees for 22 technical services’ under Article 12(4)(b ) does not cover consultancy services unless these services are technical in nature. 76. In the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791. Mumbai Bench of ITAT held that the normal, plain and grammatical meaning of the language employed using the expressions ‘making available’ and ‘making use of’ is that the mere rendering of services is not roped in unless the person utilizing the services is able to make use of the technical knowledge etc. by himself in his business or for his own…

Joint Commissioner of Income Tax (OSD) (It)-3(2)(1), Mumbai vs. M/S Mckinsey & Company Singapore Pte Limited, Mumbai

ITA 2123/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey & Shri Gagan Goyal

For Appellant: Shri Anil Sant, Ld. DRFor Respondent: Shri Divesh Chawala, Ld. AR
Section 144CSection 250Section 92C

…erals (P.) Ltd. (346 ITR 467). (Karnataka HC), US Technology Resources (Pvt) Ltd. (ITA No. 3B/Coch/2014) (Kerala HC), DIT v Guy Carpenter (346 ITR 504) (Delhi HC), Sun Microsystems India Pvt Ltd. (363 ITR 63) (Karnataka HC), Raymond Ltd vs DCIT (Mumbai ITAT) (86 ITD 791), Mark & Spencer Reliance India Pvt. Ltd.(38 taxmann 190) (Mumbai ITAT), Foseco International v ADCIT (68 SOT 127) (Mumbai ITAT), Bharat Petroleum Corp Ltd vs. Jt. DIT(14 SOT 307) (Mumbai ITAT), ITO v Skill Infrastructure Ltd (62 tanmann.com 33) (Mumbai ITAT), National Organic Chemicals Ltd vs. DCIT (5 SOT 317) (Mumbai ITAT), Raytheon Ebasco Overs…

Kraft Foods Group Brands Llc, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation)-3(1)(2), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 2495/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Us Raising Following Grounds In Its Appeal: -

Section 143(2)Section 144C(5)Section 153Section 234BSection 270ASection 9(1)(vii)

…(P) Ltd (2012) 346 ITR 467 (Kar_HC)  National Organic Chemical Industries Ltd vs DCIT (2005) 96 TTJ 765 (Mum.) ADIT vs WSN Global Services (P) Ltd (2011) 10 Taxmann 254 (Mum.)  Wockhardt Ltd vs ACIT (2011) 10 Taxmann 208 (Mum.)  Raymond Ltd. vs DCIT (2003) 86 ITD 791 (Mum.)  ACIT vs Paradigm Geophysical Pvt. Ltd. (2008) 117 TTJ 812 (Del_T) Page No. | 22 Kraft Foods Group Brands LLC  ACIT vs Viceroy Hotels Ltd (2011) 11 Taxmann 216] (Hyd.)  Sandvik Australia Pty. Ltd. vs Deputy Director of Income-tax (International Taxation) In the present case, based upon the facts and description of the services as mentio…

ACIT (It) 3(1)(1), Mumbai vs. Juniper Networks International B.V., Mumbai

Appeal of the revenue is dismissed

ITA 1592/MUM/2021[2013-14]Status: DisposedITAT Mumbai26 Sept 2023AY 2013-14

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

…e, skill, know-how, or processes 22 ITAs 1333, 1591 & 1592/Mum/2021 Juniper Networks International B.V. and a technology is made available when there is a person is acquiring services. The Hon'ble Mumbai Bench of ITAT in the case of Raymond Ltd v DCIT (2003) 86 ITD 791, interpreted the expression 'make available’ to state that the services can be considered to be 'make available’ where the person utilizing the services is in a position to apply the technology for his own use in his business in future without recourse to the person rendering the services. The relevant extract of the ruling is reproduced below: "…

ACIT (It) 3(1) (1), Mumbai vs. M/S. Juniper Networks Int. B.V., Mumbai

Appeal of the revenue is dismissed

ITA 1591/MUM/2021[2016-17]Status: DisposedITAT Mumbai26 Sept 2023AY 2016-17

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

…e, skill, know-how, or processes 22 ITAs 1333, 1591 & 1592/Mum/2021 Juniper Networks International B.V. and a technology is made available when there is a person is acquiring services. The Hon'ble Mumbai Bench of ITAT in the case of Raymond Ltd v DCIT (2003) 86 ITD 791, interpreted the expression 'make available’ to state that the services can be considered to be 'make available’ where the person utilizing the services is in a position to apply the technology for his own use in his business in future without recourse to the person rendering the services. The relevant extract of the ruling is reproduced below: "…

Asstt. CIT (It)-3(1)(1), Mumbai vs. M/S. Juniper Networks International B.V, Mumbai

Appeal of the revenue is dismissed

ITA 1333/MUM/2021[2015-16]Status: DisposedITAT Mumbai26 Sept 2023AY 2015-16

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

…e, skill, know-how, or processes 22 ITAs 1333, 1591 & 1592/Mum/2021 Juniper Networks International B.V. and a technology is made available when there is a person is acquiring services. The Hon'ble Mumbai Bench of ITAT in the case of Raymond Ltd v DCIT (2003) 86 ITD 791, interpreted the expression 'make available’ to state that the services can be considered to be 'make available’ where the person utilizing the services is in a position to apply the technology for his own use in his business in future without recourse to the person rendering the services. The relevant extract of the ruling is reproduced below: "…