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

Vodafone Mobile Services Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 754/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Sept 2017AY 2012-13

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 377/CHNY/2015[2014-15]Status: DisposedITAT Chennai21 Sept 2017AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 376/CHNY/2015[2013-14]Status: DisposedITAT Chennai21 Sept 2017AY 2013-14

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 2804/CHNY/2014[2011-12]Status: DisposedITAT Chennai21 Sept 2017AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

Vodafone Cellular Limited, Coimbatore vs. ACIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1644/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Sept 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

Vodafone South Limited, Chennai vs. ITO TDS, Chennai

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1415/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Sept 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

Vodafone South Limited, Chennai vs. ITO TDS, Chennai

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1414/CHNY/2014[2011-12]Status: DisposedITAT Chennai21 Sept 2017AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

ITO (OSD) TDS-3(1), Mumbai vs. Vodafone Essar Ld, Mumbai

Appeal stands dismissed

ITA 157/MUM/2010[2009-10]Status: DisposedITAT Mumbai02 Aug 2017AY 2009-10

Bench: S/Shri Rajendra & Saktijit Deyआयकर आयकर अपील अपील संसंसंसं/ Ita No. 155-157/Mum/2010: आयकर आयकर अपील अपील िनधा"रण वष" वष"/Assessment Year:2007-08 To 2009-10 िनधा"रण िनधा"रण िनधा"रण वष" वष" Income Tax Officer (Osd)-Tds-3(1) M/S. Vodafone Essar Ltd. 10Th Floor, Smt. K.G. Mittal Ayurvedic Penninsula Corporate Park Hospital Building, Vs. Ganpatrao Kadam Marg, Lower Parel Charni Road (W), Mumbai-400 002. Mumbai-400 013. Pan:Aaacu 5332 B (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri B.S. Bisht Assessee By: Shri P.J. Pardiwala & Sh.Vivek Parekh सुनवाई क" तारीख / Date Of Hearing: 28/07/2017 घोषणा क" तारीख / Date Of Pronouncement: 02.08.2017 आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य सद"य, राजे"" राजे"" केकेकेके अनुसार अनुसार/ Per Rajendra A.M.- लेखा लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Orders,Dated 18.03.2009,Of Cit(A)-14,Mumbai The Assessee Has Filed The Appeals For The Above Mentioned Assessment Years(Ay.S).Assessee Company Is Engaged In The Business Of Providing Cellular Services In The Region Of Mumbai & Kalyan Circles. As The Issues Involved In Both The Appeals Deal With The Identical Questions,Therefore,We Are Adjudicating Them Together.

For Appellant: Shri P.J. Pardiwala & Sh.Vivek ParekhFor Respondent: Shri B.S. Bisht
Section 133ASection 194Section 194CSection 194JSection 201Section 201(1)Section 254(1)

…he services of a telephone operator who would respond to the calls received at his desk and transferring the records/messages based on instructions given by him. It also relied upon the case of Hon’ble Madras High Court in the case Skycell Communications Ltd. 251 ITR 53.After considering the relevant material the FAA held that the call centre service executives were generally undergraduates/simple graduates, they had the services provided by them were of a routine nature, that the services to be rendered by the assessee were only of customer support services,that same do not involve any technical/ managerial serv…

You Broadband & Cable India Ltd ( Formerly Knwon As You Telecom India P. Ltd), Mumbai vs. DCIT 9(3), Mumbai

In the result, appeals filed by the assessee in A

ITA 8409/MUM/2010[2006-07]Status: DisposedITAT Mumbai17 May 2017AY 2006-07

Bench: S/Shri B.R. Baskaran (Am) & Sandeep Gosain (Jm)

Section 194JSection 40Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Sandeep Gosain (JM) I.T.A. No. 8409/Mum/2010 (Assessment Year 2006-07) I.T.A. No. 5918/Mum/2011 (Assessment Year 2007-08) YOU Broadband & Cable India Ltd. DCIT 9(3) (Formerly known as YOU Vs. Room No. 229 Broadband India Pvt.Ltd.) 2nd Floor Plot No. 54, Marol Cooperative Aayakar Bhavan Industrial Area M.K. Road Makwana, Off Andheri Kurla Mumbai-400 020. Road, Andheri East Mumbai-400 059. (Appellant) (Respondent) I.T.A. No. 53/Mum/2013 (Assessment Year 2008-09) I.T.A. No. 54/Mum/2013 (Assessment Year 2009-10) I.T.A. No. 6…

D.D.I.T. (I.T.) 2(1), Mumbai vs. Siemens Ltd., Mumbai

In the result appeal filed by assessee is as allowed

ITA 8368/MUM/2011[]Status: DisposedITAT Mumbai27 Apr 2017

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 195Section 195(2)Section 2Section 9Section 9(1)(vii)

…ee in that case made M/s. Siemens Ltd., extensive reliance on the judgments of the Hon'ble Delhi High Court in case of CIT Vs. Bharati Cellular Limited [319 ITR 258] and that the Hon'ble Madras High Court in case of Skycell Communications Ltd. Vs. DCIT (2001) 251 ITR 53 (Mad). To contend that “Technical services involve a human element, whereas in the case of the assessee, there is no involvement of human interface. ii) The Hon'ble ITAT summed up its observations in the following manner: "Thus if a standard facility is provided through a usage of machine or technology, it cannot be termed as rendering of technica…

DCIT, New Delhi vs. M/S. Mira Exim Ltd., New Delhi

In the result, the Appeal of the Revenue and the Cross Objection of the assessee are dismissed

ITA 125/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Apr 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri B.P. Jainassessment Year 2009-10 Dcit, Vs. Mira Exim Ltd. Circle-6(1), Room No.413, 523-24, World Trade C.R. Building I.P. Estate, Centre, New Delhi. Barakhamba Road, New Delhi. Pan: Aaacm 2066M (Appellant) (Respondent)

For Respondent: S/Shri H.K. Chaudhary CIT-DR and Rajesh Kumar, Sr.D.R
Section 40Section 9Section 9(1)(vii)

…an organization's resources. This is clearly not so in this case. Payee is pure independent consultant not involved in management of the company and with no powers to bind or direct the company." Technical: In the case of Skycell 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 advisory services Further, it may be fair to state that not all kind of advisory could ITA No.125/Del/2014 & CO No.256/Del/20…

Cooper Standard Automative India Private Limited, Chengalput vs. ACIT, Chennai

In the result, the appeal of the assessee is allowed

ITA 785/CHNY/2014[2003-04]Status: DisposedITAT Chennai12 Apr 2017AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

For Appellant: Mr.R.Duraipandian, JCITFor Respondent: 21.02.2017
Section 195Section 234BSection 40

…, the decision of the Bangalore Bench of Income Tax Appellate Tribunal in Wipro Ltd. v Income tax Officer [2003] 80 TTJ (Bang) 191, and the decision of the Madras High Court in Skycell Communications Ltd. & Anr v Deputy Commissioner of Income tax & Anr [2001] 251 ITR 53 (Mad), to submit that mere collection of a fee for use of a standard facility provided to all those willing to pay for it does not amount to fee for technical services’. The appellant has also drawn attention to the decision of the Delhi High Court in Commissioner of Income tax v Bharti Cellular Ltd. [2009] 319 ITR 139(Del) to say that machine can…

ACIT, New Delhi vs. M/S. Geo Connect Ltd., New Delhi

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

ITA 5851/DEL/2011[2002-03]Status: DisposedITAT Delhi17 Jan 2017AY 2002-03

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…e submissions justifying no liability to deduct tax at source in case of payments to the above two parties. In support of its contention, the assessee relied on various judgments as under: (i) Skycells Communications Ltd. vs Deputy Commissioner of Income Tax, 251 ITR 53 (Mad.) (ii) ITO Vs Rajendra Jain Networks Ltd. (ITA No. 1827 and 1828/Mad./1998) (iii) Wipro Ltd Vs. Income Tax Officer, 80 TTJ 191( Bang.) (iv) Lucent Technology (Hindustan) Ltd. Vs. iTunes 92 ITD 366 (Bang.) (v) Wipro Ltd Vs. Income Tax Officer, 92 TTJ 796(Banglore) (vi) Dun and Bradstreet, 272 ITR 99(AAR) (vii) DCIT Vs. Panamsat International S…

M/S Geo Connect Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 127/DEL/2011[2003-04]Status: DisposedITAT Delhi17 Jan 2017AY 2003-04

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…e submissions justifying no liability to deduct tax at source in case of payments to the above two parties. In support of its contention, the assessee relied on various judgments as under: (i) Skycells Communications Ltd. vs Deputy Commissioner of Income Tax, 251 ITR 53 (Mad.) (ii) ITO Vs Rajendra Jain Networks Ltd. (ITA No. 1827 and 1828/Mad./1998) (iii) Wipro Ltd Vs. Income Tax Officer, 80 TTJ 191( Bang.) (iv) Lucent Technology (Hindustan) Ltd. Vs. iTunes 92 ITD 366 (Bang.) (v) Wipro Ltd Vs. Income Tax Officer, 92 TTJ 796(Banglore) (vi) Dun and Bradstreet, 272 ITR 99(AAR) (vii) DCIT Vs. Panamsat International S…

DCIT Circle-12 (1) vs. Geo Connect Ltd

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

ITA 2088/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…e submissions justifying no liability to deduct tax at source in case of payments to the above two parties. In support of its contention, the assessee relied on various judgments as under: (i) Skycells Communications Ltd. vs Deputy Commissioner of Income Tax, 251 ITR 53 (Mad.) (ii) ITO Vs Rajendra Jain Networks Ltd. (ITA No. 1827 and 1828/Mad./1998) (iii) Wipro Ltd Vs. Income Tax Officer, 80 TTJ 191( Bang.) (iv) Lucent Technology (Hindustan) Ltd. Vs. iTunes 92 ITD 366 (Bang.) (v) Wipro Ltd Vs. Income Tax Officer, 92 TTJ 796(Banglore) (vi) Dun and Bradstreet, 272 ITR 99(AAR) (vii) DCIT Vs. Panamsat International S…

Geo Convest Ltd vs. DCIT Circle-12 (1)

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

ITA 1927/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…e submissions justifying no liability to deduct tax at source in case of payments to the above two parties. In support of its contention, the assessee relied on various judgments as under: (i) Skycells Communications Ltd. vs Deputy Commissioner of Income Tax, 251 ITR 53 (Mad.) (ii) ITO Vs Rajendra Jain Networks Ltd. (ITA No. 1827 and 1828/Mad./1998) (iii) Wipro Ltd Vs. Income Tax Officer, 80 TTJ 191( Bang.) (iv) Lucent Technology (Hindustan) Ltd. Vs. iTunes 92 ITD 366 (Bang.) (v) Wipro Ltd Vs. Income Tax Officer, 92 TTJ 796(Banglore) (vi) Dun and Bradstreet, 272 ITR 99(AAR) (vii) DCIT Vs. Panamsat International S…

Prodapt Solutions Pvt Ltd., Chennai vs. DCIT, Chennai

In the result the appeal of the assessee is allowed for statistical purpose

ITA 1015/CHNY/2015[2010-11]Status: DisposedITAT Chennai16 Jan 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita Nos.: 1015/Mds/2015 िनधा"रण वष" / Assessment Years : 2010-11 M/S. Prodapt Solutions Pvt Ltd., The Deputy Commissioner Of No.9, Seshadri Road, V. Income Tax, Alwarpet, Corporate Circle –5(2), Chennai – 600 018. Chennai – 600 034. Pan : Aaacz0985G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri Vivekanandan, Cit सुनवाई क" तार"ख/Date Of Hearing : 24.10.2016 घोषणा क" तार"ख/Date Of Pronouncement : 16.01.2017

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri Vivekanandan, CIT
Section 10ASection 115JSection 143(2)Section 143(3)Section 2Section 36Section 40

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजारी, लेखा सद"य एवं "ी जी. पवन कुमार, "याियक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.: 1015/Mds/2015 िनधा"रण वष" / Assessment Years : 2010-11 M/s. Prodapt Solutions Pvt Ltd., The Deputy Commissioner of No.9, Seshadri Road, v. Income Tax, Alwarpet, Corporate Circle –5(2), Chennai – 600 018. Chennai – 600 034. PAN : AAACZ0985G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Vikram Vijayaraghavan, Advo…

Larsen & Toubro Ltd, Mumbai vs. DCIT (TDS) 2(1), Mumbai

In the result, both appeals of the assessee are allowed, whereas appeal of the revenue is dismissed

ITA 5589/MUM/2014[2011-12]Status: DisposedITAT Mumbai02 Dec 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm M/S. Larsen & Toubro Ltd., Vs. Dcit(Tds)– 2(1), Mumbai - (E&C Division), L & T 400002 House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 Pan/Gir No. Aaacl0140P Appellant) .. Respondent) Dcit(Tds)– 2(1), Vs. M/S. Larsen & Toubro Ltd., Mumbai – 400002 (E&C Division), L & T House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 Pan/Gir No. Aaacl0140P Appellant) .. Respondent)

Section 194A(3)Section 194HSection 194JSection 201(1)

…ices' and hence, covered under section 194J of the Act. The aforesaid stand of the Assessing Officer was not approved by the CIT(Appeals) following the ratio of the judgment of the Hon'ble Madras High Court in the case of Skycell Communications Ltd. vs. DCIT, 251 ITR 53(Mad). For the said reason, Revenue is in appeal before us. 4. Before us, the Ld. Representative for the respondent assessee, at the outset, pointed out that in the assessee's own case for the same ITA No. 4884/MUM/2014 (Assessment Year : 2009-10) year with another TAN particulars, similar decision of the CIT(Appeals) has been accepted by the Reven…

DCIT (TDS) 2(1), Mumbai vs. Larsen & Toubro Ltd ( E & C Division), Mumbai

In the result, both appeals of the assessee are allowed, whereas appeal of the revenue is dismissed

ITA 5158/MUM/2014[2011-12]Status: DisposedITAT Mumbai02 Dec 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm M/S. Larsen & Toubro Ltd., Vs. Dcit(Tds)– 2(1), Mumbai - (E&C Division), L & T 400002 House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 Pan/Gir No. Aaacl0140P Appellant) .. Respondent) Dcit(Tds)– 2(1), Vs. M/S. Larsen & Toubro Ltd., Mumbai – 400002 (E&C Division), L & T House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 Pan/Gir No. Aaacl0140P Appellant) .. Respondent)

Section 194A(3)Section 194HSection 194JSection 201(1)

…ices' and hence, covered under section 194J of the Act. The aforesaid stand of the Assessing Officer was not approved by the CIT(Appeals) following the ratio of the judgment of the Hon'ble Madras High Court in the case of Skycell Communications Ltd. vs. DCIT, 251 ITR 53(Mad). For the said reason, Revenue is in appeal before us. 4. Before us, the Ld. Representative for the respondent assessee, at the outset, pointed out that in the assessee's own case for the same ITA No. 4884/MUM/2014 (Assessment Year : 2009-10) year with another TAN particulars, similar decision of the CIT(Appeals) has been accepted by the Reven…

M/S. Hutchison Telecom East Ltd., Kolkata vs. ACIT, Circle - 57, Kolkata

In the result, the appeals and cross objections of the assessee for the Asst Years

ITA 1101/KOL/2005[2002-03]Status: DisposedITAT Kolkata16 Nov 2016AY 2002-03

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Niraj Kumar, CIT
Section 194JSection 201Section 201(1)

…due taxes on these receipts and hence there was no further requirement to deduct tax at source. In support of these propositions, it placed reliance on the decision of the Hon’ble Madras High Court in the case of Skycell Communication Ltd vs DCIT reported in 251 ITR 53 (Mad) ; decision of Bangalore Tribunal in the case of Wipro Ltd vs ITO reported in 85 ITD 407 (Bang-Trib) and the decision of ld CITA XXX, New Delhi vide his appeal no. 138/04-05 dated 24.12.2004 in the case of M/s Hutchison Telecom Essar Ltd which in short held that use of standard facilities was not technical services within the meaning of secti…