Skycell Communications Ltd. v. DCIT

251 ITR 53High Court2001#336 most cited

What is Skycell Communications Ltd. v. DCIT authority for?

Technical services involve human intervention and expertise, not just routine or machine-based operations. Routine customer support and standard facility provision through technology do not constitute technical services under the Act.

253

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2007 to 2026.

Also referred to as

Skycell Communications Ltd. v. DCIT · 251 ITR 53 · technical services · fees for technical services · section 9(1)(vii) · human intervention · routine services · managerial services · consultancy services

Sections most often in play

Section 9(1)(vii)Section 195Section 90(2)Section 115JBSection 37Section 40(a)(i)Section 143(3)Section 234B

Issues it is cited on

section 194jsection 9(1)(vi)section 9(1)(vii)section 90(2)fees for technical servicessection 194hsection 9(1)section 40(a)(i)section 195section 194permanent establishmentsection 201

Judgments citing Skycell Communications Ltd. v. DCIT

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/566/2013HC Delhi06 Aug 2015
Section 194JSection 62

…CIT v. 2015:DHC:6294-DB ITA Nos.384/2012, 566/2013, 570/2013, 323-324-325 &341/2015 Page 8 of 21 Bharti Cellular Ltd. (2008) 220 CTR (Del) 258 and of the Madras High Court in Skycell Communications Ltd. v. DCIT (2001) 251 ITR 53 (Mad). The ITAT noted that both the decisions laid emphasis on the involvement of a 'human element' for rendering technical services and imparting of technical knowledge. The ITAT held that none of those conditions were satisfied in the present case. While there might be supervision of transmission work by the technical personnel of the paye…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/384/2012HC Delhi06 Aug 2015
Section 194JSection 62

…CIT v. 2015:DHC:6294-DB ITA Nos.384/2012, 566/2013, 570/2013, 323-324-325 &341/2015 Page 8 of 21 Bharti Cellular Ltd. (2008) 220 CTR (Del) 258 and of the Madras High Court in Skycell Communications Ltd. v. DCIT (2001) 251 ITR 53 (Mad). The ITAT noted that both the decisions laid emphasis on the involvement of a 'human element' for rendering technical services and imparting of technical knowledge. The ITAT held that none of those conditions were satisfied in the present case. While there might be supervision of transmission work by the technical personnel of the paye…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/341/2015HC Delhi06 Aug 2015
Section 194JSection 62

…CIT v. 2015:DHC:6294-DB ITA Nos.384/2012, 566/2013, 570/2013, 323-324-325 &341/2015 Page 8 of 21 Bharti Cellular Ltd. (2008) 220 CTR (Del) 258 and of the Madras High Court in Skycell Communications Ltd. v. DCIT (2001) 251 ITR 53 (Mad). The ITAT noted that both the decisions laid emphasis on the involvement of a 'human element' for rendering technical services and imparting of technical knowledge. The ITAT held that none of those conditions were satisfied in the present case. While there might be supervision of transmission work by the technical personnel of the paye…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/570/2013HC Delhi06 Aug 2015
Section 194JSection 62

…CIT v. 2015:DHC:6294-DB ITA Nos.384/2012, 566/2013, 570/2013, 323-324-325 &341/2015 Page 8 of 21 Bharti Cellular Ltd. (2008) 220 CTR (Del) 258 and of the Madras High Court in Skycell Communications Ltd. v. DCIT (2001) 251 ITR 53 (Mad). The ITAT noted that both the decisions laid emphasis on the involvement of a 'human element' for rendering technical services and imparting of technical knowledge. The ITAT held that none of those conditions were satisfied in the present case. While there might be supervision of transmission work by the technical personnel of the paye…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/323/2015HC Delhi06 Aug 2015
Section 194JSection 62

…CIT v. 2015:DHC:6294-DB ITA Nos.384/2012, 566/2013, 570/2013, 323-324-325 &341/2015 Page 8 of 21 Bharti Cellular Ltd. (2008) 220 CTR (Del) 258 and of the Madras High Court in Skycell Communications Ltd. v. DCIT (2001) 251 ITR 53 (Mad). The ITAT noted that both the decisions laid emphasis on the involvement of a 'human element' for rendering technical services and imparting of technical knowledge. The ITAT held that none of those conditions were satisfied in the present case. While there might be supervision of transmission work by the technical personnel of the paye…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/324/2015HC Delhi06 Aug 2015
Section 194JSection 62

…CIT v. 2015:DHC:6294-DB ITA Nos.384/2012, 566/2013, 570/2013, 323-324-325 &341/2015 Page 8 of 21 Bharti Cellular Ltd. (2008) 220 CTR (Del) 258 and of the Madras High Court in Skycell Communications Ltd. v. DCIT (2001) 251 ITR 53 (Mad). The ITAT noted that both the decisions laid emphasis on the involvement of a 'human element' for rendering technical services and imparting of technical knowledge. The ITAT held that none of those conditions were satisfied in the present case. While there might be supervision of transmission work by the technical personnel of the paye…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/325/2015HC Delhi06 Aug 2015
Section 194JSection 62

…CIT v. 2015:DHC:6294-DB ITA Nos.384/2012, 566/2013, 570/2013, 323-324-325 &341/2015 Page 8 of 21 Bharti Cellular Ltd. (2008) 220 CTR (Del) 258 and of the Madras High Court in Skycell Communications Ltd. v. DCIT (2001) 251 ITR 53 (Mad). The ITAT noted that both the decisions laid emphasis on the involvement of a 'human element' for rendering technical services and imparting of technical knowledge. The ITAT held that none of those conditions were satisfied in the present case. While there might be supervision of transmission work by the technical personnel of the paye…

DCIT vs. M/S Teleradiology Solutions Pvt. Ltd

In the result, Revenue’s appeal for Assessment Year 2009-10 is dismissed

ITA 1728/BANG/2013[2009-10]Status: DisposedITAT Bangalore13 Feb 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri C.H.Sundar Rao, CIT (D.R)For Respondent: Shri Navneet N Kini, C.A
Section 10ASection 143(3)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T.A. No.1728/Bang/2013 (Assessment Year : 2009-10) Dy. Commissioner of Income Tax, Vs. M/s. Teleradiology Solutions Pvt. Ltd. Circle 12(4), Bangalore. 7G1, Visheshwaraiah Indl. Area, ITPL Road, Opp. Graphite India, Bangalore-560 048 PAN AABCT 8183H Appellant Respondent. Appellant By : Shri C.H.Sundar Rao, CIT (D.R) Respondent By : Shri Navneet N Kini, C.A. Date of Hearing : 29.12.2014. Date of Pronouncement : 13.2.2015. O R D E R Per Shri Jason P. Boaz, A.M. : This a…

Director of Income Tax (Intl. Tax.)-II

ITA/292/2014HC Delhi18 Sept 2014
Section 195Section 195(2)Section 9Section 9(1)Section 9(1)(i)

…s not the right way to deal with the issue and question. 18. It would be incongruous to hold that the non-resident was providing technical services. To quote from Skycell Communications Ltd. and Anr. Vs. Deputy Commissioner of Income Tax and Ors. (2001) 251 ITR 53 (Mad), the word „technical‟ has been interpreted in the following manner:- 2014:DHC:4799-DB ITA 229/2014 Page 11 of 17 “Thus while stating that “technical service” would include managerial and consultancy service, the Legi…

Commissioner of Income Tax vs. Agricultural Market committee

ITTA/422/2011HC Telangana17 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR

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)

…ived in the appellant‘s satellite were converted to a different frequency and after amplification were relayed to the area covered by the footprint. The Tribunal held that judgment of the Madras High Court in Skycell Communications Ltd. Vs. DCIT [251 ITR 53) relied upon by the appellant was distinguishable on facts and would not apply. The Tribunal thereafter considered the applicability of the decision of the Madras Bench in the case of Raj Television Network Ltd. It held that the said decision need not be followed inasmuch as the 2011:DHC:566-DB Madras Bench did not have the advantage of…

Commissioner of Income Tax Xvii vs. Hutchison Essar Telecom Ltd

The appeals are dismissed

ITA-1177/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…services‖ as used in section 194J of the said Act. They submitted that their case was clearly covered by the decision of the Madras High Court in the case of Skycell Communications Ltd. and Another v. Deputy Commissioner of Income–tax and others: [2001] 251 ITR 53 (Mad), wherein the payment made by a subscriber to the provider of cellular mobile facility was held not to amount to fees for technical services within the meaning of Section 194J read with Section 9 (1) (vii), Explanation 2 of the said Act. It was contended that the mere collection of a fee for use of a standard facility provided to all tho…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA-1171/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…services‖ as used in section 194J of the said Act. They submitted that their case was clearly covered by the decision of the Madras High Court in the case of Skycell Communications Ltd. and Another v. Deputy Commissioner of Income–tax and others: [2001] 251 ITR 53 (Mad), wherein the payment made by a subscriber to the provider of cellular mobile facility was held not to amount to fees for technical services within the meaning of Section 194J read with Section 9 (1) (vii), Explanation 2 of the said Act. It was contended that the mere collection of a fee for use of a standard facility provided to all tho…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA-1154/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…services‖ as used in section 194J of the said Act. They submitted that their case was clearly covered by the decision of the Madras High Court in the case of Skycell Communications Ltd. and Another v. Deputy Commissioner of Income–tax and others: [2001] 251 ITR 53 (Mad), wherein the payment made by a subscriber to the provider of cellular mobile facility was held not to amount to fees for technical services within the meaning of Section 194J read with Section 9 (1) (vii), Explanation 2 of the said Act. It was contended that the mere collection of a fee for use of a standard facility provided to all tho…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA-1159/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…services‖ as used in section 194J of the said Act. They submitted that their case was clearly covered by the decision of the Madras High Court in the case of Skycell Communications Ltd. and Another v. Deputy Commissioner of Income–tax and others: [2001] 251 ITR 53 (Mad), wherein the payment made by a subscriber to the provider of cellular mobile facility was held not to amount to fees for technical services within the meaning of Section 194J read with Section 9 (1) (vii), Explanation 2 of the said Act. It was contended that the mere collection of a fee for use of a standard facility provided to all tho…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA-1155/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…services‖ as used in section 194J of the said Act. They submitted that their case was clearly covered by the decision of the Madras High Court in the case of Skycell Communications Ltd. and Another v. Deputy Commissioner of Income–tax and others: [2001] 251 ITR 53 (Mad), wherein the payment made by a subscriber to the provider of cellular mobile facility was held not to amount to fees for technical services within the meaning of Section 194J read with Section 9 (1) (vii), Explanation 2 of the said Act. It was contended that the mere collection of a fee for use of a standard facility provided to all tho…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA-1135/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…services‖ as used in section 194J of the said Act. They submitted that their case was clearly covered by the decision of the Madras High Court in the case of Skycell Communications Ltd. and Another v. Deputy Commissioner of Income–tax and others: [2001] 251 ITR 53 (Mad), wherein the payment made by a subscriber to the provider of cellular mobile facility was held not to amount to fees for technical services within the meaning of Section 194J read with Section 9 (1) (vii), Explanation 2 of the said Act. It was contended that the mere collection of a fee for use of a standard facility provided to all tho…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA-1121/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…services‖ as used in section 194J of the said Act. They submitted that their case was clearly covered by the decision of the Madras High Court in the case of Skycell Communications Ltd. and Another v. Deputy Commissioner of Income–tax and others: [2001] 251 ITR 53 (Mad), wherein the payment made by a subscriber to the provider of cellular mobile facility was held not to amount to fees for technical services within the meaning of Section 194J read with Section 9 (1) (vii), Explanation 2 of the said Act. It was contended that the mere collection of a fee for use of a standard facility provided to all tho…

Commissioner of Income Tax vs. Escotel Mobile Communications

The appeals are dismissed

ITA-1020/2008HC Delhi31 Oct 2008
Section 194JSection 260A

…services‖ as used in section 194J of the said Act. They submitted that their case was clearly covered by the decision of the Madras High Court in the case of Skycell Communications Ltd. and Another v. Deputy Commissioner of Income–tax and others: [2001] 251 ITR 53 (Mad), wherein the payment made by a subscriber to the provider of cellular mobile facility was held not to amount to fees for technical services within the meaning of Section 194J read with Section 9 (1) (vii), Explanation 2 of the said Act. It was contended that the mere collection of a fee for use of a standard facility provided to all tho…

Commissioner of Income Tax vs. Escotel Mobile Communications Limited

The appeals are dismissed

ITA-698/2008HC Delhi31 Oct 2008
Section 194JSection 260A

…services‖ as used in section 194J of the said Act. They submitted that their case was clearly covered by the decision of the Madras High Court in the case of Skycell Communications Ltd. and Another v. Deputy Commissioner of Income–tax and others: [2001] 251 ITR 53 (Mad), wherein the payment made by a subscriber to the provider of cellular mobile facility was held not to amount to fees for technical services within the meaning of Section 194J read with Section 9 (1) (vii), Explanation 2 of the said Act. It was contended that the mere collection of a fee for use of a standard facility provided to all tho…