Skycell Communications Ltd. v. DCIT

ITA 3381/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2022AY 2015-16

…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…

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

In the result, ITA.No.3377/Del

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

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR

ITA 3380/DEL/2018[2014-15]Status: DisposedITAT Delhi05 May 2022AY 2014-15

…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…

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

In the result, ITA.No.3377/Del

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

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR

ITA 3379/DEL/2018[2013-14]Status: DisposedITAT Delhi05 May 2022AY 2013-14

…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…

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

In the result, ITA.No.3377/Del

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

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR

ITA 3378/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2022AY 2012-13

…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…

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

In the result, ITA.No.3377/Del

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

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR

ITA 3377/DEL/2018[2011-12]Status: DisposedITAT Delhi05 May 2022AY 2011-12

…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…

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

In the result, ITA.No.3377/Del

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

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR

ITA 1073/CHNY/2018[2013-14]Status: DisposedITAT Chennai04 May 2022AY 2013-14

…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…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

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

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT

ITA 1072/CHNY/2018[2012-13]Status: DisposedITAT Chennai04 May 2022AY 2012-13

…content” to suit the platforms of Facebook or Mailchimp.” This is discussed in para 16 of the decision. 8.2 He further argued that, the Tribunal relying on the decision of the Hon’ble Madras High Court in the case of Skycell Communications Limited vs. DCIT, 251 ITR 53, noted that “The above said decision clarifies the point that mere usage of a facility does not give rise to provision of any technical service. Under same analogy, mere usage of facility provided by the above said non- residents does not render the payments as “royalty payments”, since the core point of parting of any “copyright” attached the sai…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

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

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT

ITA 1071/CHNY/2018[2011-12]Status: DisposedITAT Chennai04 May 2022AY 2011-12

…content” to suit the platforms of Facebook or Mailchimp.” This is discussed in para 16 of the decision. 8.2 He further argued that, the Tribunal relying on the decision of the Hon’ble Madras High Court in the case of Skycell Communications Limited vs. DCIT, 251 ITR 53, noted that “The above said decision clarifies the point that mere usage of a facility does not give rise to provision of any technical service. Under same analogy, mere usage of facility provided by the above said non- residents does not render the payments as “royalty payments”, since the core point of parting of any “copyright” attached the sai…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

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

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT

ITA 1070/CHNY/2018[2010-11]Status: DisposedITAT Chennai04 May 2022AY 2010-11

…content” to suit the platforms of Facebook or Mailchimp.” This is discussed in para 16 of the decision. 8.2 He further argued that, the Tribunal relying on the decision of the Hon’ble Madras High Court in the case of Skycell Communications Limited vs. DCIT, 251 ITR 53, noted that “The above said decision clarifies the point that mere usage of a facility does not give rise to provision of any technical service. Under same analogy, mere usage of facility provided by the above said non- residents does not render the payments as “royalty payments”, since the core point of parting of any “copyright” attached the sai…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

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

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT

ITA 487/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Apr 2022AY 2016-17

…content” to suit the platforms of Facebook or Mailchimp.” This is discussed in para 16 of the decision. 8.2 He further argued that, the Tribunal relying on the decision of the Hon’ble Madras High Court in the case of Skycell Communications Limited vs. DCIT, 251 ITR 53, noted that “The above said decision clarifies the point that mere usage of a facility does not give rise to provision of any technical service. Under same analogy, mere usage of facility provided by the above said non- residents does not render the payments as “royalty payments”, since the core point of parting of any “copyright” attached the sai…

Adidas India Marketing Pvt. Ltd., New Delhi vs. National E- Assessment Centre, New Delhi

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Us & Stay Application No.73/Del/2021 (Assessment Year : 2016-17)

Section 143Section 143(2)Section 143(3)Section 144CSection 92BSection 92C

…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. DCIT, Bangalore

In the result, the appeal filed by the assessee is treated as allowed

ITA 678/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Jan 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.678/Bang/2016 Assessment Year: 2011-12

For Appellant: Shri Sumeeth Khurana, A.RFor Respondent: Shri Sumer Singh Meena, D.R (OSD)

Section 10ASection 143(3)Section 40

…hat the assessee has utilised standard service ordinarily available to all and sundry and it is not a specific one. The assessee relied on CIT Vs. Bharthi Cellular (319 ITR 139)(DeI), Asia Satellite Vs. DIT (332 ITR 340)(DeI) &Skycell Communications Vs. DCIT (251 ITR 53)(Mad). The unanimous decision of the Hon'ble High Courts is that fee for providing internet / broadband facility is not technical services as contemplated under Explanation 2 to section 9(1)(vii) of the Act, and the payment made for interconnection provided, through ports is not liable for deduction of tax at source. The Delhi High Court emphasize…

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

In the result, the appeal filed by the assessee is treated as allowed

ITA 594/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Jan 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.678/Bang/2016 Assessment Year: 2011-12

For Appellant: Shri Sumeeth Khurana, A.RFor Respondent: Shri Sumer Singh Meena, D.R (OSD)

Section 10ASection 143(3)Section 40

…hat the assessee has utilised standard service ordinarily available to all and sundry and it is not a specific one. The assessee relied on CIT Vs. Bharthi Cellular (319 ITR 139)(DeI), Asia Satellite Vs. DIT (332 ITR 340)(DeI) &Skycell Communications Vs. DCIT (251 ITR 53)(Mad). The unanimous decision of the Hon'ble High Courts is that fee for providing internet / broadband facility is not technical services as contemplated under Explanation 2 to section 9(1)(vii) of the Act, and the payment made for interconnection provided, through ports is not liable for deduction of tax at source. The Delhi High Court emphasize…

M/S.Nds Limited, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 364/BANG/2017[2007-2008]Status: DisposedITAT Bangalore28 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 364/Bang/2017 Assessment Year : 2007-08 M/S. Synamedia Ltd. [Formerly Known As ‘Nds Limited’], The Assistant C/O. M/S. Synamedia India Pvt. Commissioner Of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. Pan: Aabcn2524L Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue By Counsel For Dept. Date Of Hearing : 16-12-2021 Date Of Pronouncement : 28-12-2021

For Appellant: Shri

Section 143(3)Section 147Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 364/Bang/2017 Assessment Year : 2007-08 M/s. Synamedia Ltd. [formerly known as ‘NDS Limited’], The Assistant C/o. M/s. Synamedia India Pvt. Commissioner of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. PAN: AABCN2524L APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue by Counsel f…

J and P Coats Limited, Bangaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(2), Bangalore

In the result, the appeals are allowed

ITA 1367/BANG/2019[2015-16]Status: DisposedITAT Bangalore29 Nov 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department

ITA 1366/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Nov 2021AY 2014-15

…fall within the ambit of the term `fees for technical services' under the Act in the absence of any services being rendered by Assessee to MCPL. The Assessee placed reliance on the decision of the Madras High Court in Skycell Communications Ltd v DCIT [2001] 251 ITR 53 (Mad) and Delhi High Court in CIT And Others v Bharti Cellular And Others [2008] 175 Taxman 573 (Del) in which it was held that provision of cellular services cannot be treated as technical services. Without prejudice to the aforesaid submission, it was submitted that under Article 13 of Indo UK DTAA deals with Royalty and fees for technical servi…

J and P Coats Limited, Bengaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(2), Bangalore

In the result, the appeals are allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department

ITA 1365/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Nov 2021AY 2013-14

…fall within the ambit of the term `fees for technical services' under the Act in the absence of any services being rendered by Assessee to MCPL. The Assessee placed reliance on the decision of the Madras High Court in Skycell Communications Ltd v DCIT [2001] 251 ITR 53 (Mad) and Delhi High Court in CIT And Others v Bharti Cellular And Others [2008] 175 Taxman 573 (Del) in which it was held that provision of cellular services cannot be treated as technical services. Without prejudice to the aforesaid submission, it was submitted that under Article 13 of Indo UK DTAA deals with Royalty and fees for technical servi…

J and P Coats Limited, Bengaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(1), Bangalore

In the result, the appeals are allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department

ITA 2135/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Nov 2021AY 2012-13

…fall within the ambit of the term `fees for technical services' under the Act in the absence of any services being rendered by Assessee to MCPL. The Assessee placed reliance on the decision of the Madras High Court in Skycell Communications Ltd v DCIT [2001] 251 ITR 53 (Mad) and Delhi High Court in CIT And Others v Bharti Cellular And Others [2008] 175 Taxman 573 (Del) in which it was held that provision of cellular services cannot be treated as technical services. Without prejudice to the aforesaid submission, it was submitted that under Article 13 of Indo UK DTAA deals with Royalty and fees for technical servi…

J & P Coats Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeals are allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department

ITA 382/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Nov 2021AY 2010-11

…fall within the ambit of the term `fees for technical services' under the Act in the absence of any services being rendered by Assessee to MCPL. The Assessee placed reliance on the decision of the Madras High Court in Skycell Communications Ltd v DCIT [2001] 251 ITR 53 (Mad) and Delhi High Court in CIT And Others v Bharti Cellular And Others [2008] 175 Taxman 573 (Del) in which it was held that provision of cellular services cannot be treated as technical services. Without prejudice to the aforesaid submission, it was submitted that under Article 13 of Indo UK DTAA deals with Royalty and fees for technical servi…

J & P Coats Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals are allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department

ITA 1493/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

…fall within the ambit of the term `fees for technical services' under the Act in the absence of any services being rendered by Assessee to MCPL. The Assessee placed reliance on the decision of the Madras High Court in Skycell Communications Ltd v DCIT [2001] 251 ITR 53 (Mad) and Delhi High Court in CIT And Others v Bharti Cellular And Others [2008] 175 Taxman 573 (Del) in which it was held that provision of cellular services cannot be treated as technical services. Without prejudice to the aforesaid submission, it was submitted that under Article 13 of Indo UK DTAA deals with Royalty and fees for technical servi…

J & P Coats Limited, U.K vs. DCIT, Bangalore

In the result, the appeals are allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department