Union of India v. Martin Lottery Agencies

12 SCC 209Reported decision2009#8151 most cited

What is Union of India v. Martin Lottery Agencies authority for?

Fees paid for services rendered by a lottery promoter to a state government fall under the ambit of fees for technical services and are subject to TDS under Section 194J of the Income Tax Act.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2023.

Also referred to as

Union of India v. Martin Lottery Agencies · Section 194J · TDS · technical services · lottery · fees · income tax act

Judgments citing Union of India v. Martin Lottery Agencies

The Commissioner of Income Tax (IT and TP) vs. M/s. Idea Cellular Limited

Accordingly, the learned appellate authority has rightly dismissed the

ITTA/14/2021HC Telangana19 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 107

…Page 1 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 2025:CGHC:37661 AFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 14 of 2021 Order reserved on: 01/07/2025 Order delivered on: 31/07/2025 Bharat Aluminium Company Limited, BALCO Plant, Balco Nagar, Korba, District Korba, Chhattisgarh – 495684. --- Petitioner Versus 1. State of Chhattisgarh, Through the Secretary, Department of Finance, Mahanadi Bhawan, Atal Nagar (Naya Raipur), District Raipur, Chhattisgarh. 2. Joint Co…

Principal Commissioner of Income Tax 1 vs. Industrial Promotion and Investment Corporation of Orissa Ltd

Accordingly, the learned appellate authority has rightly dismissed the

ITA/15/2021HC Orissa31 Jan 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 107

…Page 1 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 2025:CGHC:37661 AFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 14 of 2021 Order reserved on: 01/07/2025 Order delivered on: 31/07/2025 Bharat Aluminium Company Limited, BALCO Plant, Balco Nagar, Korba, District Korba, Chhattisgarh – 495684. --- Petitioner Versus 1. State of Chhattisgarh, Through the Secretary, Department of Finance, Mahanadi Bhawan, Atal Nagar (Naya Raipur), District Raipur, Chhattisgarh. 2. Joint Co…

Pr. Commissioner of Income Tax vs. Smt. Namita Chhabra

Accordingly, the learned appellate authority has rightly dismissed the

ITA/14/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 107

…Page 1 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 2025:CGHC:37661 AFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 14 of 2021 Order reserved on: 01/07/2025 Order delivered on: 31/07/2025 Bharat Aluminium Company Limited, BALCO Plant, Balco Nagar, Korba, District Korba, Chhattisgarh – 495684. --- Petitioner Versus 1. State of Chhattisgarh, Through the Secretary, Department of Finance, Mahanadi Bhawan, Atal Nagar (Naya Raipur), District Raipur, Chhattisgarh. 2. Joint Co…

Pr. Commissioner of Income Tax vs. Smt. Namita Chhabra

Accordingly, the learned appellate authority has rightly dismissed the

ITA/15/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 107

…Page 1 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 2025:CGHC:37661 AFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 14 of 2021 Order reserved on: 01/07/2025 Order delivered on: 31/07/2025 Bharat Aluminium Company Limited, BALCO Plant, Balco Nagar, Korba, District Korba, Chhattisgarh – 495684. --- Petitioner Versus 1. State of Chhattisgarh, Through the Secretary, Department of Finance, Mahanadi Bhawan, Atal Nagar (Naya Raipur), District Raipur, Chhattisgarh. 2. Joint Co…

Pr Commissioner of Income Tax vs. M/S Samarpan Synthetics Pvt Ltd

Accordingly, the learned appellate authority has rightly dismissed the

ITA/17/2021HC Rajasthan04 Mar 2022

Bench: AKIL KURESHI,REKHA BORANA

Section 107

…Page 1 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 2025:CGHC:37661 AFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 14 of 2021 Order reserved on: 01/07/2025 Order delivered on: 31/07/2025 Bharat Aluminium Company Limited, BALCO Plant, Balco Nagar, Korba, District Korba, Chhattisgarh – 495684. --- Petitioner Versus 1. State of Chhattisgarh, Through the Secretary, Department of Finance, Mahanadi Bhawan, Atal Nagar (Naya Raipur), District Raipur, Chhattisgarh. 2. Joint Co…

Suchirindia Infratech Pvt. Ltd vs. Dy. Commissioner of Income-Tax

Accordingly, the learned appellate authority has rightly dismissed the

ITTA/15/2021HC Telangana30 Apr 2021

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

Section 107

…Page 1 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 2025:CGHC:37661 AFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 14 of 2021 Order reserved on: 01/07/2025 Order delivered on: 31/07/2025 Bharat Aluminium Company Limited, BALCO Plant, Balco Nagar, Korba, District Korba, Chhattisgarh – 495684. --- Petitioner Versus 1. State of Chhattisgarh, Through the Secretary, Department of Finance, Mahanadi Bhawan, Atal Nagar (Naya Raipur), District Raipur, Chhattisgarh. 2. Joint Co…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/566/2013HC Delhi06 Aug 2015
Section 194JSection 62

…s to examine technical experts. Mr. Dial also referred to the dictionary meaning of the word „services‟. Ms. Rashmi Chopra, learned counsel supplemented the above submissions and referred to the decision in Union of India v. Martin Lottery Agencies (2009) 12 SCC 209. The relevant statutory provisions 16.The relevant portion of Section 194 J of the Act reads as under: “194J (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of – (a) fees for professional services, or (b) fees for technical services, or (ba) any remune…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/384/2012HC Delhi06 Aug 2015
Section 194JSection 62

…s to examine technical experts. Mr. Dial also referred to the dictionary meaning of the word „services‟. Ms. Rashmi Chopra, learned counsel supplemented the above submissions and referred to the decision in Union of India v. Martin Lottery Agencies (2009) 12 SCC 209. The relevant statutory provisions 16.The relevant portion of Section 194 J of the Act reads as under: “194J (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of – (a) fees for professional services, or (b) fees for technical services, or (ba) any remune…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/341/2015HC Delhi06 Aug 2015
Section 194JSection 62

…s to examine technical experts. Mr. Dial also referred to the dictionary meaning of the word „services‟. Ms. Rashmi Chopra, learned counsel supplemented the above submissions and referred to the decision in Union of India v. Martin Lottery Agencies (2009) 12 SCC 209. The relevant statutory provisions 16.The relevant portion of Section 194 J of the Act reads as under: “194J (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of – (a) fees for professional services, or (b) fees for technical services, or (ba) any remune…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/570/2013HC Delhi06 Aug 2015
Section 194JSection 62

…s to examine technical experts. Mr. Dial also referred to the dictionary meaning of the word „services‟. Ms. Rashmi Chopra, learned counsel supplemented the above submissions and referred to the decision in Union of India v. Martin Lottery Agencies (2009) 12 SCC 209. The relevant statutory provisions 16.The relevant portion of Section 194 J of the Act reads as under: “194J (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of – (a) fees for professional services, or (b) fees for technical services, or (ba) any remune…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/323/2015HC Delhi06 Aug 2015
Section 194JSection 62

…s to examine technical experts. Mr. Dial also referred to the dictionary meaning of the word „services‟. Ms. Rashmi Chopra, learned counsel supplemented the above submissions and referred to the decision in Union of India v. Martin Lottery Agencies (2009) 12 SCC 209. The relevant statutory provisions 16.The relevant portion of Section 194 J of the Act reads as under: “194J (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of – (a) fees for professional services, or (b) fees for technical services, or (ba) any remune…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/324/2015HC Delhi06 Aug 2015
Section 194JSection 62

…s to examine technical experts. Mr. Dial also referred to the dictionary meaning of the word „services‟. Ms. Rashmi Chopra, learned counsel supplemented the above submissions and referred to the decision in Union of India v. Martin Lottery Agencies (2009) 12 SCC 209. The relevant statutory provisions 16.The relevant portion of Section 194 J of the Act reads as under: “194J (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of – (a) fees for professional services, or (b) fees for technical services, or (ba) any remune…

Commissioner of Income Tax-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/325/2015HC Delhi06 Aug 2015
Section 194JSection 62

…s to examine technical experts. Mr. Dial also referred to the dictionary meaning of the word „services‟. Ms. Rashmi Chopra, learned counsel supplemented the above submissions and referred to the decision in Union of India v. Martin Lottery Agencies (2009) 12 SCC 209. The relevant statutory provisions 16.The relevant portion of Section 194 J of the Act reads as under: “194J (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of – (a) fees for professional services, or (b) fees for technical services, or (ba) any remune…

Union of India v. Martin Lottery Agencies (12 SCC 209) — Cited in 13 Judgments | BharatTax