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 366,339 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

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 505/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 504/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 363/BANG/2017[2006-07]Status: DisposedITAT Bangalore12 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…

M/S. Hitachi Metglas (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3694/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Oct 2021AY 2011-12

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3694/Del/2016 : Asstt. Year : 2011-12 M/S Hitachi Metglas (India) Pvt. Ltd., Vs Dcit, (Now Merged With Hitachi Metals India Circle-11(2), Pvt. Ltd.), 1C, Vandana Building, 11, New Delhi-110002 Tolstoy Marg, Connaught Place, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabch9302G Assessee By : Sh. Himanshu Sinha, Adv. Revenue By : Sh. Farhat Khan, Sr. Dr Date Of Hearing: 29.07.2021 Date Of Pronouncement: 13.10.2021

For Appellant: Sh. Himanshu Sinha, AdvFor Respondent: Sh. Farhat Khan, Sr. DR
Section 195Section 271(1)(c)Section 4Section 40Section 5Section 8Section 9(1)Section 9(1)(vii)Section 92C

…vers or provide remote access to log on to the company’s network. It is a settled law that standard/ common services cannot partake the character of FTS under the IT Act. 15. The Hon’ble Madras High Court in the case of Skycell Communications Ltd. v. Dy. CIT 251 ITR 53 held that call charges received from telecom operators from firms and companies subscribing to cellular mobile services provided by them do not come within the definition of technical services under section 194J read with section 9(1)(vii) Explanation 2 as 9 Hitachi Metglas ((India) Pvt. Ltd. it a mere collection of fee for use of standard facilit…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 620/BANG/2020[2017-18]Status: DisposedITAT Bangalore17 Aug 2021AY 2017-18

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…factum of charges being not fixed but 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 scie…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 619/BANG/2020[2017-18]Status: DisposedITAT Bangalore17 Aug 2021AY 2017-18

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…factum of charges being not fixed but 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 scie…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 618/BANG/2020[2016-17]Status: DisposedITAT Bangalore17 Aug 2021AY 2016-17

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…factum of charges being not fixed but 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 scie…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 617/BANG/2020[2016-17]Status: DisposedITAT Bangalore17 Aug 2021AY 2016-17

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…factum of charges being not fixed but 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 scie…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 616/BANG/2020[2015-16]Status: DisposedITAT Bangalore17 Aug 2021AY 2015-16

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…factum of charges being not fixed but 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 scie…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 615/BANG/2020[2015-16]Status: DisposedITAT Bangalore17 Aug 2021AY 2015-16

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…factum of charges being not fixed but 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 scie…

Infonet Comm Enterprises Pvt. Ltd., Namakkal vs. ITO, TDS Ward, Salem

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

ITA 2842/CHNY/2019[2017-18]Status: DisposedITAT Chennai28 Jul 2021AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 2842/Chny/2019 िनधा"रण वष" / Assessment Year: 2017-18

For Appellant: Shri T.S. Lakshmi Narayanan, FCAFor Respondent: Shri G. Suresh Periasamy, JCIT
Section 194CSection 194JSection 201Section 201(1)

…that technical services were rendered by the supplier to the assessee and therefore, provisions of section 194J of the Act did applies. A similar view has been taken by the Hon’ble Madras High Court in the case of Skycell Communications Ltd., vs. DCIT, [2001] 251 ITR 53. 8. In this view of matter and considering facts and circumstances of this case, we are of the considered view that payments made by the assessee for bulk purchase of bandwidth from service providers like M/s. Bharti Airtel Ltd., 9 I.TA. No. 2842/Chny/2019 and M/s. Reliance Communications Ltd., cannot be considered as fees for technical services…

ACIT, Circle- 14(1), New Delhi vs. Kapoor Industries Ltd., New Delhi

ITA 4215/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Jan 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh

For Appellant: Shri R.K. Mehra, CAFor Respondent: Shri Shailesh Kumar, Senior DR
Section 195Section 40Section 9

…o deal with the issue and question. 12 ITA No.4215/Del./2017 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…

M/S. Arihant Cheritable Trust, Indore vs. The ITO (TDS)-1, Indore

In the result, we find no force in the ground of the Revenue, hence dismissed

ITA 909/IND/2019[2015-16]Status: DisposedITAT Indore28 Aug 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Section 133ASection 194CSection 194JSection 201Section 201(1)

…rovided by the Stock Exchange. No TDS on such payments would, therefore, be deductible under Section 194J of the Act.” [Emphasis Supplied] 1.7.6] Further, the Hon’ble Madras High Court in the case of Skycell Communications Ltd. v. DCIT as reported in [2001] 251 ITR 53 (Madras) has categorically held that the facility which remains the same irrespective of the customer shall not partake the nature of “Fees for Technical Services”. The relevant extract from the said judgment is reproduced hereunder for your ready reference: [Page No. 49-51] “7. In the modern day world, almost every facet of one’s life is linked…

ACIT (Ltu), New Delhi vs. M/S Havells India Ltd., New Delhi

In the result, appeal of the assessee is partly allowed

ITA 466/DEL/2011[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…agement functions and consultancy services relate to provision of advice by someone having special qualification that allow him to do so.‖ (emphasis supplied) c) In an earlier decision, the Madras High Court in the case of Skycell Communications Ltd. V. DCIT: 251 ITR 53 (Mad), while elaborately explaining the aforesaid concept of rendering of technical service, observed as under: ―5 . ……... ‗Fees for technical service‘ is not defined in section 194J. Explanation (b) in that section provides that that expression shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9. …………………

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6073/DEL/2010[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…agement functions and consultancy services relate to provision of advice by someone having special qualification that allow him to do so.‖ (emphasis supplied) c) In an earlier decision, the Madras High Court in the case of Skycell Communications Ltd. V. DCIT: 251 ITR 53 (Mad), while elaborately explaining the aforesaid concept of rendering of technical service, observed as under: ―5 . ……... ‗Fees for technical service‘ is not defined in section 194J. Explanation (b) in that section provides that that expression shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9. …………………

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6072/DEL/2010[2004-05]Status: DisposedITAT Delhi25 Aug 2020AY 2004-05

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…agement functions and consultancy services relate to provision of advice by someone having special qualification that allow him to do so.‖ (emphasis supplied) c) In an earlier decision, the Madras High Court in the case of Skycell Communications Ltd. V. DCIT: 251 ITR 53 (Mad), while elaborately explaining the aforesaid concept of rendering of technical service, observed as under: ―5 . ……... ‗Fees for technical service‘ is not defined in section 194J. Explanation (b) in that section provides that that expression shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9. …………………

Lease Plan India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals are allowed

ITA 6462/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Jun 2020AY 2010-11

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rajat Kumar Kuneel, Sr. DR
Section 195Section 234DSection 244ASection 40Section 9

…nourable Karnataka High Court in case of United breweries Ltd (211 ITR 256) and the decision of the coordinate bench in 126 ITD 488 and 54 SOT 140. He also referred to the decision of the Honourable Madras High Court in case of sky cell communications limited 251 ITR 53 and held that the honourable High Court was interpreting the term „technical services” for the use of the mobile communication services and it had no occasion to deal with the meaning of the phrase „managerial or consultancy‟ services. He therefore held that the terms „managerial or consultancy services‟ are not defined in The Income Tax Act and h…

Lease Plan India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals are allowed

ITA 6461/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Jun 2020AY 2009-10

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rajat Kumar Kuneel, Sr. DR
Section 195Section 234DSection 244ASection 40Section 9

…nourable Karnataka High Court in case of United breweries Ltd (211 ITR 256) and the decision of the coordinate bench in 126 ITD 488 and 54 SOT 140. He also referred to the decision of the Honourable Madras High Court in case of sky cell communications limited 251 ITR 53 and held that the honourable High Court was interpreting the term „technical services” for the use of the mobile communication services and it had no occasion to deal with the meaning of the phrase „managerial or consultancy‟ services. He therefore held that the terms „managerial or consultancy services‟ are not defined in The Income Tax Act and h…

The DCIT, Circle-3(1) (TDS), Vijayawada vs. M/S Southern Power Distribution Company of A.P. Ltd., Tirupathi

The appeal of the assessee is dismissed

ITA 452/VIZ/2010[2008-09]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.452-454/Viz/2010 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Southern Power Circle-3(1) (Tds) Distribution Company Of Vijayawada A.P.Limited Behind Srinivasa Kalyana Mandapam Kesavavayana Gunta Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.1217/H/2010,517/Viz/2019 &518/Viz/2019 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) M/S Southern Power Distribution Vs. Dy.Commissioner Of Company Of A.P.Limited Income Tax Behind Srinivasa Kalyana Mandapam Circle-3(1) (Tds) Kesavavayana Gunta Vijayawada Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri C.P.Rama Swami, Ar सुिवधई की तधरीख / Date Of Hearing : 04.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 04.10.2019

For Appellant: Shri C.P.Rama Swami, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 133ASection 194ISection 201(1)

…r Schwabe India P. Ltd. [2005] 3 SOT 71 (Delhi) (para) Medi Assist India TPA P. Ltd. v. Deputy CIT (TS) [2010] 324 ITR 356 (Karn) (paras 21, 22) Singapore Airlines Ltd. v. ITO [2006] 7 SOT 84 (Chennai) (para 14) Skycell Communications Ltd v. Deputy CIT [2001] 251 ITR 53 (Mad) (paras 13, 14, 23, 24,25) Therefore respectfully following the view taken by the coordinate Bench of ITAT, we hold that the payments made by the assessee company to AP Transco are not in the nature of payment for technical services or royalty. Accordingly, we uphold the order of the Ld.CIT(A) on this issue. 21.1. However we, are of the vi…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 615/COCH/2010[09-Aug]Status: DisposedITAT Cochin25 Sept 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.606/Coch/2010 : Asst.Year 2004-2005 ITA No.607/Coch/2010 : Asst.Year 2005-2006 ITA No.608/Coch/2010 : Asst.Year 2006-2007 ITA No.609/Coch/2010 : Asst.Year 2007-2008 ITA No.610/Coch/2010 : Asst.Year 2008-2009 ITA No.611/Coch/2010 : Asst.Year 2004-2005 ITA No.612/Coch/2010 : Asst.Year 2005-2006 ITA No.613/Coch/2010 : Asst.Year 2006-2007 ITA No.614/Coch/2010 : Asst.Year 2007-2008 ITA No.615/Coch/2010 : Asst.Year 2008-2009 M/s.Jeevan Telecasting The Asst.Commissioner of Corporation Limited Vs…