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

Global Vectra Helicorp Ltd., New Delhi vs. DCIT Circle-10(1), New Delhi

In the result, all the appeals of Revenue are dismissed

ITA 1397/DEL/2020[2015-16]Status: DisposedITAT Delhi31 Jan 2024AY 2015-16

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2015-16

Section 115J

…In support of such contention, he relied upon a decision of the Hon’ble Supreme Court in case of CIT Vs. Kotak Securities Ltd. [2016] 383 ITR 1 (SC). He also relied upon a decision of Madras High Court in case of Skycell Communications Ltd. Vs. DCIT [2001] 251 ITR 53 (Mad.). Referring to the Circular No.715, dated 08.08.1995 issued by the Central Board of Direct Taxes (CBDT), he submitted that as per the said circular, the activities of repair and maintenance are in the nature of works contract, hence, exigible to deduction of tax under section 194C of the Act. Thus, he submitted, the receipts, if 13 | P a…

Synamedia Limited, United Kingdom vs. Assistant Commissioner of Income Tax, International Taxation, Circle 1(2), Bengaluru

In the result, appeal of the assessee is allowed

ITA 940/BANG/2023[2021-22]Status: DisposedITAT Bangalore13 Dec 2023AY 2021-22

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

For Appellant: Shri Rajgopal, A.RFor Respondent: Shri Jeetendra Kumar, D.R

…IT(IT)A No.940/Bang/2023 Synamedia Limited, United Kingdom IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER IT(IT)A No.940/Bang/2023 Assessment Year: 2021-22 Synamedia Limited One London Road Staines Upon Thames ACIT London International Taxation Vs. Middlesex, TW 18 4 EX Circle-1(2) United Kingdom Bangalore PAN NO : AABCN2524L APPELLANT RESPONDENT S.P. No.41/Bang/2023 (Arising out of IT(IT)A No.940/Bang/2023) Assessment Year: 2021-22 Synamedia Limited ACIT United Kingdom International Taxation Vs. Circle-1(…

Communications Global Network Services Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle-2(2), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 32/BANG/2021[2011-12]Status: DisposedITAT Bangalore29 Aug 2023AY 2011-12

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

M/S Communications Global Network Services Limited, Bangalore vs. Deputy Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 89/BANG/2019[2009-10]Status: DisposedITAT Bangalore29 Aug 2023AY 2009-10

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

M/S. Communications Global Network Services Limited, United Kingdom vs. Deputy Commissioner of Income Tax (International Taxation), Circle- 2(1), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 2218/BANG/2019[2010-11]Status: DisposedITAT Bangalore29 Aug 2023AY 2010-11

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

Amazon Web Services, Inc., Usa vs. ACIT Circle International Tax 1(1)(1), New Delhi

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

ITA 523/DEL/2023[2016-17]Status: FixedITAT Delhi01 Aug 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 144CSection 147Section 151Section 201Section 9(1)(vi)

…nature of royalty. 14.1 In the case of EPRSS Prepaid Recharge Services India (P.) Ltd v. ITO [2018] 100 taxmann.com 52 (Pune - Trib.), the Pune Tribunal, relying on the order of the Hon’ble Madras High Court in the case of Skycell Communications Ltd. v. DCIT 251 ITR 53 held that payments made to the assessee for cloud computing services do not qualify as royalty under the India-USA DTAA. The relevant findings and observations of the Tribunal are reproduced below: “11. We have heard the rival contentions and perused the record. The issue which arises in the present appeal is in respect of charges paid by assessee…

Amazon Web Services, Inc., Usa vs. ACIT, Circle-1(1)(1), New Delhi

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

ITA 522/DEL/2023[2014-15]Status: FixedITAT Delhi01 Aug 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 144CSection 147Section 151Section 201Section 9(1)(vi)

…nature of royalty. 14.1 In the case of EPRSS Prepaid Recharge Services India (P.) Ltd v. ITO [2018] 100 taxmann.com 52 (Pune - Trib.), the Pune Tribunal, relying on the order of the Hon’ble Madras High Court in the case of Skycell Communications Ltd. v. DCIT 251 ITR 53 held that payments made to the assessee for cloud computing services do not qualify as royalty under the India-USA DTAA. The relevant findings and observations of the Tribunal are reproduced below: “11. We have heard the rival contentions and perused the record. The issue which arises in the present appeal is in respect of charges paid by assessee…

M/S. Google India Private Limited, Bangalore vs. The Joint Commissioner of Income Tax, Special Range-3, Bangalore

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 2301/BANG/2019[2015-16]Status: DisposedITAT Bangalore31 Jul 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

M/S Google India Private Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-3, Bangalore

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 3430/BANG/2018[2014-15]Status: DisposedITAT Bangalore31 Jul 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

M/S. Google India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-3(1)(2), Bangalore

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 387/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

Ms Google India Pvt Ltd, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-3(1)(2), Bengaluru

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 2890/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Jul 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

DCIT, Bangalore vs. M/S Google India Pvt. Ltd., Bangalore

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 881/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

Google India Pvt. Ltd vs. DCIT, Bangalore

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 559/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

Google India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 68/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

DCIT, Bangalore vs. M/S Google India Pvt. Ltd., Bangalore

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 205/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

The Commissioner of Income Tax - International Taxation -3 vs. Springer Nature Customer Services Centre Gmbh (Earlier Known As Springer Customers Centre Gmbh)

ITA/306/2023HC Delhi12 Jul 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 143(1)Section 143(2)Section 143(3)Section 144C(3)(a)Section 9(1)(vi)

…ed: (i) DIT v. Panalfa Autoelektrik Ltd. (ii) CIT v. Group Ism (P.) Ltd. [2015] 57 taxmann.com 450 (Del) (iii) Evolv Clothing Co. (P.) Ltd. v. ACIT [2018] 94 taxmann.com 449 (Mad) (iv) Skycell Communications Ltd. and Anr. v. DCIT [2001] 251 ITR 53 (Mad) Reasoning and Analysis 14. Having heard the learned counsel for the parties and perused the record, as is obvious upon perusal of the prefatory facts noted above, the appellant/revenue was aggrieved by the two (2) additions deleted by the Tribunal via the impugned order. 15. Insofar as the first deleted addition is concerned, t…

DCIT, Circle-1(1)(1), Int. Taxn., New Delhi vs. Avaya Internaional Sales Limited, Ireland

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 714/DEL/2020[2016-17]Status: DisposedITAT Delhi07 Mar 2023AY 2016-17

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaavaya International Sales Ltd, Vs. Acit, C/O. Mr. Rohit Verma Ernst & Circle-International Young Llp, 1St Floor, Tower B, Taxation 1(1)(1), Dlf Centre Court Building, New Delhi Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Dcit, Vs. Avaya International Sales Ltd, Circle-1(1)(1), C/O. Mr. Rohit Verma Ernst & Young Llp, 1St Floor, Tower B, International Taxation, New Delhi Dlf Centre Court Building, Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Assessee By : Dr. Shashwat Bajpai, Adv Ms. Ananya Kapoor, Adv Revenue By: Shri Sukesh Kumar Jain, Cit-Dr Date Of Hearing 16/02/2023 Date Of Pronouncement 07/03/2023

For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT-DR
Section 139(4)Section 143(2)Section 143(3)Section 144C

…f TDS. The appeal was accordingly allowed. 9. The ITAT based its opinion on the decision of this Court in CITV. Bharti Cellular Ltd. [2009] 319 ITR 139/[2008] 175 Taxman 573 (Delhi) and of the Madras High Court in Skycell Communications Ltd. v. Dy. CIT [2001] 251 ITR 53/119 Taxman 496. 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 p…

Avaya International Sales Limited, Gurgaon vs. ACIT, Circle- Int. Taxation 1(1)(1), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 526/DEL/2020[2016-17]Status: DisposedITAT Delhi07 Mar 2023AY 2016-17

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaavaya International Sales Ltd, Vs. Acit, C/O. Mr. Rohit Verma Ernst & Circle-International Young Llp, 1St Floor, Tower B, Taxation 1(1)(1), Dlf Centre Court Building, New Delhi Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Dcit, Vs. Avaya International Sales Ltd, Circle-1(1)(1), C/O. Mr. Rohit Verma Ernst & Young Llp, 1St Floor, Tower B, International Taxation, New Delhi Dlf Centre Court Building, Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Assessee By : Dr. Shashwat Bajpai, Adv Ms. Ananya Kapoor, Adv Revenue By: Shri Sukesh Kumar Jain, Cit-Dr Date Of Hearing 16/02/2023 Date Of Pronouncement 07/03/2023

For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT-DR
Section 139(4)Section 143(2)Section 143(3)Section 144C

…f TDS. The appeal was accordingly allowed. 9. The ITAT based its opinion on the decision of this Court in CITV. Bharti Cellular Ltd. [2009] 319 ITR 139/[2008] 175 Taxman 573 (Delhi) and of the Madras High Court in Skycell Communications Ltd. v. Dy. CIT [2001] 251 ITR 53/119 Taxman 496. 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 p…

Idea Cellular Limited (As Successor to Spice Communications Limited), Mumbai vs. Dy. CIT, Circle- 3(2), Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 3425/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Feb 2023AY 2009-10

Bench: The Ld. Cit(A) Is Interconnected With Ground No.Ii. Hence, They Are Taken Up Together For Disposal.

Section 143(3)Section 194HSection 40Section 40a

…prejudice, in absence of any human intervention during the actual roaming process, payment would not be FTS. 4.2. The assessee also placed reliance on the decision of the Hon‟ble Madras High Court in the case of Skycell Communications Ltd vs DCIT reported in 251 ITR 53; decision of Chandigarh Tribunal in the case of HFCL Infotel Ltd vs. ITO reported in 99 TTJ 440; decision of Delhi 60 M/s. Vodafone Idea Ltd.,(As successor to Spice Communications Ltd.) Tribunal in the case of Idea Cellular Ltd (which is a successor to the assessee pursuant to a scheme of merger w.e.f. 01/02/2010) and in Escotel Mobile Communicat…

DCIT, Circle-19(2), New Delhi vs. Personiv Contact Centres India Pvt Ltd ( Formely Known As John Keels Bpo Solutions Pvt. Ltd.), Gurgaon

In the result, the appeal of the Revenue stands dismissed

ITA 7295/DEL/2019[2016-17]Status: DisposedITAT Delhi22 Feb 2023AY 2016-17
For Appellant: Shri Pulkit Saini, AdvocateFor Respondent: Shri K.K. Mishra, Senior DR
Section 143(3)Section 40Section 9(1)(vii)

…8 to 2011-12 M/s. Tata Teleservices Ltd. v. ITO (ii) ITA No. 1417/2018 (Del) CIT v. Tata Teleservices Ltd. (iii) 383 ITR 1 ( SC) CIT v. Kotak Securities Ltd. (iv) 290 CTR 436 (Kar) CIT v. Vodafone South Ltd. (v) 194 ITD 253 (Del) Autoliv ASP Inc. v. DCIT (vi) 251 ITR 53 (Mad) Skycell Communications Ltd. v. DCIT (vii) 319 ITR 139 (Del) CIT v. Bharti Cellular Ltd. (viii) 392 ITR 186 (SC) DIT (International Taxation) v. AP. Moller Maersk A/S (ix) 117 TTJ 456 (Del) Millennium Infocom Technologies Ltd. v. ACIT (x) 118 taxmann.com 2 (Mum) Edenred Pte. Ltd. v. Dy. DIT(IT) (xi) 182 ITD 526 (Bang.) Edgeverve Systems Ltd.…