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

ACIT, International Taxation, Circle 3(1)(2), New Delhi vs. Sabre Decision Technologies International Llc, Usa

In the result, the appeal of the revenue is dismissed

ITA 7354/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Jan 2023AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 234ASection 44DSection 9Section 9(1)(vi)

…vice fee received from non-resident television channels for use of its transponder to transmit signals to Indian viewers is neither Royalty nor Fees for included services, as no secret formula or process was involved therein • Skycell Communications Limited (251 ITR 53), the Hon'ble Madras High Court held that when a person subscribes to a cellular telephone service for communicating with others, he does not receive a technical service. • In ISRO Satellite Centre (220 CTR 13), the Authority of Advance Rulings ('AAR') held that the transponder capacity at a particular frequency is received by ISRO Satellite Cent…

Sabre Decision Technologies International Llc, New Delhi vs. ACIT, International Taxation, Circle 3(1)(2), New Delhi

In the result, the appeal of the revenue is dismissed

ITA 5782/DEL/2017[2014-15]Status: DisposedITAT Delhi03 Jan 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 234ASection 44DSection 9Section 9(1)(vi)

…vice fee received from non-resident television channels for use of its transponder to transmit signals to Indian viewers is neither Royalty nor Fees for included services, as no secret formula or process was involved therein • Skycell Communications Limited (251 ITR 53), the Hon'ble Madras High Court held that when a person subscribes to a cellular telephone service for communicating with others, he does not receive a technical service. • In ISRO Satellite Centre (220 CTR 13), the Authority of Advance Rulings ('AAR') held that the transponder capacity at a particular frequency is received by ISRO Satellite Cent…

DCIT(TDS)-2(3), Mumbai vs. Tata Aia Life Insurance Company Limited, Mumbai

In the result Ground No. 1(c) raised by the revenue is also dismissed

ITA 563/MUM/2019[2009-10]Status: DisposedITAT Mumbai20 Oct 2022AY 2009-10

Bench: Shriaby T Varkey & Shri Gagan Goyaldcit (Tds)-2(3), Room No. 718, K.G. Mittal Ayurvedic Hospital Building, Charni Road, Mumbai-400002. ...... Appellant Vs. Tata Aia Life Insurance Co. Ltd. 14Th Floor, Tower-A, Peninsula Business Park, Senapati Bapat Marg, Lower Parel, Mumbai-400013. Pan: Aabct3784C ..... Respondent Appellant By : Smt. Mahita Nair- Cit (Dr) Respondent By : Sh. Hiten Chande Date Of Hearing : 25/07/2022 Date Of Pronouncement : 20/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Revenue Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-60, Mumbai [Hereinafter Referred To As [‘Cit(A)’] Dated 30.11.2018 Passed Under Section 201(1) / 201(1A) Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2009-10. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Smt. Mahita Nair- CIT (DR)For Respondent: Sh. Hiten Chande
Section 133ASection 194Section 194CSection 194JSection 201(1)

…und that none of them are falling within the purview of section 194J as the same were not in the nature of professional or technical services as provided in section 194J we have considered the decision in the following cases Skycell Communications Ltd. (2001) 251 ITR 53 (Madras High Court), Siemens Ltd ITA No. 4356/Mum/2010 and WTFI Advance Technology Ltd. (2018) 94 taxmann.com 14. We further observed that these vendors provided manpower to carry on assesee’s admin and support services and not to carry any job in the nature of technical or professional services. The technical aspects are being handled by 11 ITA…

Springer Nature Customer Services Centre Gmbh, New Delhi vs. JCIT, Internationalo Taxation, Circle-3(1)(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2534/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Oct 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2013-14] Springer Nature Customer Services Vs Jcit Centre Gmbh (Earlier Known As (International Taxation), Springer Customer Centre Gmbh), Circle-3(1)(2), 7Th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. Pan-Aascs1092B Appellant Respondent Appellant By S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent By Ms. Rashmita Jha, Cit Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 14.10.2022

Section 143(3)Section 234ASection 234BSection 271Section 9(1)(vi)

…nly was 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:- "Thus while stating that "technical service" would include managerial and consultancy service, the Legislature has not set out with precision as to what would constitute "technical" service to render it "technical service". The meaning of the word "technical” as given in th…

M/S. Bharti Airtel Limited, Indore vs. The CIT- (TDS), Bhopal

In the result, this appeal of assessee is allowed

ITA 411/IND/2014[2010-11]Status: DisposedITAT Indore14 Sept 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 M/S Bharti Airtel Limited Cit-(Tds) बनाम Indore Bhopal (Appellant / Assessee) (Respondent/ Revenue) /Vs. Pan: Bplb1146F Assessee By Shri Sumit Nema, Sr. Adv. & Shri Gagan Tiwari, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 04.08.2022 Date Of Pronouncement 14.09.2022 आदेश / / O R D E R O R D E R / / O R D E R O R D E R

Section 131Section 194HSection 194JSection 201(1)Section 263

…documents. Therefore, the revision-order passed by Ld. CIT is not a proper adjudication of the revision-proceeding. (iii) Ld. AR submitted that the issue is already settled in favour of assessee by Hon’ble Madras High Court in Skycell Communications Limited 251 ITR 53 and this aspect was also brought to the notice of Ld. CIT in the reply submitted by assessee. Ld. AR also filed a few more decisions in favour of assessee. With these submissions, Ld. AR argued that neither there is any error in the order passed by Ld. AO nor it is prejudicial to the revenue. Hence the Page 4 of 6 M/s. Bharti Airtel Limited As…

The Pr. Commissioner of Income Tax-2 vs. M/s. GJ Trading Pvt Ltd

ITTA/246/2022HC Telangana05 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

DCIT Circle-1(1), New Delhi vs. Adidas India Marketing Pvt Ltd, New Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 160/DEL/2021[2015-16]Status: DisposedITAT Delhi02 Sept 2022AY 2015-16

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

For Appellant: Mr. Rishabh Malhotra, A.RFor Respondent: Shri Mrinal Kumar Das
Section 143(3)Section 144CSection 153Section 40Section 92

…iveness of the policies that are adopted and (d) initiating steps to change policies when they are judged to be less effective than they ought to be. Management thus pervades all organizations. Technical : In the case of Skyccll Communications Ltd. vs. DCIT (251 ITR 53) (Madras), the Hon'ble High Court has held that the popular meaning associated with the word 'technical' is 'involving or concerning applied and industrial science'. Consultancy : consultancy is generally understood to mean an advisory services. Further, it may be fair to state that not all kind of advisory could qualify as technical services. Fo…

DCIT Circle-1(1), New Delhi vs. Adidas India Marketing Pvt Ltd, New Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 159/DEL/2021[2014-15]Status: DisposedITAT Delhi02 Sept 2022AY 2014-15

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

For Appellant: Mr. Rishabh Malhotra, A.RFor Respondent: Shri Mrinal Kumar Das
Section 143(3)Section 144CSection 153Section 40Section 92

…iveness of the policies that are adopted and (d) initiating steps to change policies when they are judged to be less effective than they ought to be. Management thus pervades all organizations. Technical : In the case of Skyccll Communications Ltd. vs. DCIT (251 ITR 53) (Madras), the Hon'ble High Court has held that the popular meaning associated with the word 'technical' is 'involving or concerning applied and industrial science'. Consultancy : consultancy is generally understood to mean an advisory services. Further, it may be fair to state that not all kind of advisory could qualify as technical services. Fo…

DCIT Circle-1(1), New Delhi vs. Adidas India Marketing Pvt Ltd, New Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 158/DEL/2021[2013-14]Status: DisposedITAT Delhi02 Sept 2022AY 2013-14

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

For Appellant: Mr. Rishabh Malhotra, A.RFor Respondent: Shri Mrinal Kumar Das
Section 143(3)Section 144CSection 153Section 40Section 92

…iveness of the policies that are adopted and (d) initiating steps to change policies when they are judged to be less effective than they ought to be. Management thus pervades all organizations. Technical : In the case of Skyccll Communications Ltd. vs. DCIT (251 ITR 53) (Madras), the Hon'ble High Court has held that the popular meaning associated with the word 'technical' is 'involving or concerning applied and industrial science'. Consultancy : consultancy is generally understood to mean an advisory services. Further, it may be fair to state that not all kind of advisory could qualify as technical services. Fo…

Textron India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeal filed by the assessee stands allowed on the grounds argued by assessee and other issues that has not been pressed is kept open

ITA 711/BANG/2017[2012-13]Status: DisposedITAT Bangalore26 Aug 2022AY 2012-13
For Appellant: Shri Sumit Khurana, CAFor Respondent: Shri V.S. Chakrapani, CIT-DR
Section 92C(3)(c)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 711/Bang/2017 Assessment Year : 2012-13 M/s. Textron India Pvt. Ltd., 1st & 2nd Floor, B Block (Tower 2), The Deputy SEZ Campus, Commissioner of Global Village, Income Tax, RVCE Post, Circle – 7(1)(1), Mylasandra, Vs. Bangalore. Off Mysore Road, Bangalore – 560 059. PAN: AACCT0118M APPELLANT RESPONDENT Assessee by : Shri Sumit Khurana, CA Revenue by : Shri V.S. Chakrapani, CIT-DR Date of Hearing : 02-06-2022 Date of Pronouncement : 26-08-2022 ORDER PER BEENA…

Springer Verlag Gmbh, New Delhi vs. DCIT, Circle- 3(1)(2), International Taxation, New Delhi

In the result, the appeals of the assessee are disposed of as

ITA 434/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Aug 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 9(1)(vi)

…y was 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:- "Thus while stating that "technical service" would include managerial and consultancy service, the Legislature has not set out with precision as to what would constitute "technical" service to render it "technical service". The meaning of the word "technical" as given in t…

Springer Verlag Gmbh, New Delhi vs. ACIT, Circle- 3(1)(2), International Taxation, New Delhi

In the result, the appeals of the assessee are disposed of as

ITA 3826/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Aug 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 9(1)(vi)

…y was 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:- "Thus while stating that "technical service" would include managerial and consultancy service, the Legislature has not set out with precision as to what would constitute "technical" service to render it "technical service". The meaning of the word "technical" as given in t…

Interactive Avenues Pvt. Limited, Mumbai vs. DCIT 14(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3130/MUM/2019[2015-16]Status: DisposedITAT Mumbai07 Jul 2022AY 2015-16

Bench: Us :-

Section 143(3)Section 40

…6 M/s. Interactive Avenues Pvt. Ltd., variable i.e. it varies with the use of technology driven services and also use of such services does not give rise to any right in property of Amazon…….‖ 19. (**) The decision in the case of Skycell Communications Ltd (251 ITR 53) has been rendered by Hon‘ble Madras High Court in the context of ―Fees for Technical Services‖ on applicability of sec. 194J r.w. Explanation 2 to 9(1)(vii) of the Act. However, following observations made by Hon‘ble Madras High Court are relevant in this case also:- “7. In the modern day world, almost every facet of one‘s life is linked to scien…

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

In the result, appeals filed by assessee for A

ITA 1345/BANG/2019[2017-18]Status: DisposedITAT Bangalore31 May 2022AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…Act, in the absence of any services being rendered by J&P Coats to assessee. The Ld.AR placed reliance on: Page 16 IT(IT)A Nos. 1344 & 1345/Bang/2019  Decision of the Hon’ble Madras High Court in case of Skycell Communications Ltd v DCIT reported in (2001) 251 ITR 53 (Mad) and;  decision of Hon’ble Delhi High Court in CIT &Ors. vs Bharti Cellular And Others reported in (2008) 175 Taxman 573 13. He submitted that, in these decisions it was held that, provision of cellular services cannot be treated as technical services. Without prejudice, to the above, the Ld.AR placed reliance on Article 13 of Indo UK DTAA,…

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

In the result, appeals filed by assessee for A

ITA 1344/BANG/2019[2016-17]Status: DisposedITAT Bangalore31 May 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…Act, in the absence of any services being rendered by J&P Coats to assessee. The Ld.AR placed reliance on: Page 16 IT(IT)A Nos. 1344 & 1345/Bang/2019  Decision of the Hon’ble Madras High Court in case of Skycell Communications Ltd v DCIT reported in (2001) 251 ITR 53 (Mad) and;  decision of Hon’ble Delhi High Court in CIT &Ors. vs Bharti Cellular And Others reported in (2008) 175 Taxman 573 13. He submitted that, in these decisions it was held that, provision of cellular services cannot be treated as technical services. Without prejudice, to the above, the Ld.AR placed reliance on Article 13 of Indo UK DTAA,…

ACIT, Delhi vs. M/S. Unitech Wireless Tamilnadu Pvt. Ltd., New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2926/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…vices as contemplated under Explanation 2 to Section 9(1)(vii) of the Act and not liable for tax deduction at source U/s 194J of the Act. This view has been earlier held by the Hon'ble Madras High Court in the case of Skycell Communications Ltd. v. DCIT(2001) 251 ITR 53 (Mad) order dated 23.02.2001 wherein the Hon'ble High Court has held that provisions of Cellular mobile telephone facility to subscribe is not a technical service. Deduction of tax at source need not to be made from subscriptions U/s 194J of the Act. He further relied on the decision in the case of Jaipur Vidyut Vitran Ltd. v. DCIT (2009) 123 TTJ…

ACIT, Delhi vs. M/S. Unitech Wireless Tamilnadu Pvt. Ltd., New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2925/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…vices as contemplated under Explanation 2 to Section 9(1)(vii) of the Act and not liable for tax deduction at source U/s 194J of the Act. This view has been earlier held by the Hon'ble Madras High Court in the case of Skycell Communications Ltd. v. DCIT(2001) 251 ITR 53 (Mad) order dated 23.02.2001 wherein the Hon'ble High Court has held that provisions of Cellular mobile telephone facility to subscribe is not a technical service. Deduction of tax at source need not to be made from subscriptions U/s 194J of the Act. He further relied on the decision in the case of Jaipur Vidyut Vitran Ltd. v. DCIT (2009) 123 TTJ…

M/S. Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2356/DEL/2015[2011-12]Status: DisposedITAT Delhi31 May 2022AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…vices as contemplated under Explanation 2 to Section 9(1)(vii) of the Act and not liable for tax deduction at source U/s 194J of the Act. This view has been earlier held by the Hon'ble Madras High Court in the case of Skycell Communications Ltd. v. DCIT(2001) 251 ITR 53 (Mad) order dated 23.02.2001 wherein the Hon'ble High Court has held that provisions of Cellular mobile telephone facility to subscribe is not a technical service. Deduction of tax at source need not to be made from subscriptions U/s 194J of the Act. He further relied on the decision in the case of Jaipur Vidyut Vitran Ltd. v. DCIT (2009) 123 TTJ…

M/S. Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2355/DEL/2015[2010-11]Status: DisposedITAT Delhi31 May 2022AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…vices as contemplated under Explanation 2 to Section 9(1)(vii) of the Act and not liable for tax deduction at source U/s 194J of the Act. This view has been earlier held by the Hon'ble Madras High Court in the case of Skycell Communications Ltd. v. DCIT(2001) 251 ITR 53 (Mad) order dated 23.02.2001 wherein the Hon'ble High Court has held that provisions of Cellular mobile telephone facility to subscribe is not a technical service. Deduction of tax at source need not to be made from subscriptions U/s 194J of the Act. He further relied on the decision in the case of Jaipur Vidyut Vitran Ltd. v. DCIT (2009) 123 TTJ…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3383/DEL/2018[2017-18]Status: DisposedITAT Delhi05 May 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…ly was 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 :- "Thus while stating that "technical service" would include managerial and consultancy service, the Legislature has not set out with precision as to what would constitute "technical" service to render it "technical service". The meaning of the word "technical" as given in th…