UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation)

50 SOT 268Income Tax Appellate Tribunal2012#3233 most cited

What is UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation) authority for?

Managerial services require both planning and execution; mere execution of directions from another party does not qualify as managerial services.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

UPS SCS Asia Ltd v. Asstt. DIT · 50 SOT 268 · managerial services · planning and execution · technical services · section 9(1)(vii) · section 40(a)(i)

Also reported as

18 Taxmann.com 302

Sections most often in play

Section 143(3)Section 40(a)(i)Section 5(2)Section 9(1)(vii)Section 115JBSection 194CSection 194JSection 195

Issues it is cited on

section 9(2)section 195(1)section 9(1)(i)section 5(2)transfer pricing orderbusiness connectionsection 40(a)(i)fees for technical servicespermanent establishmentsection 195section 9(1)(vii)section 9(1)

Judgments citing UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation)

Karnavati Engineering Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax (OSD) Circle-4, Ahmedabad

In the result, the appeal is allowed in the terms indicated above

ITA 1400/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad15 Oct 2018AY 2010-11
Section 143(3)Section 40

…outside India, does not result in taxability in the hands of the agent in India.' 39. As we deal with this aspect of the matter, we may also take note of the following analysis, in the case of UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation) [2012] 50 SOT 268/18 taxmann.com 302 (Mum.), about the scope of managerial, consultancy and technical services which the services rendered must fulfil so as to lead to taxability as fees for technical services: '5. A bare perusal of the above quoted provision indicates that the "fees for technical services" means any consideration for rendering of any "managerial,…

ACIT, Cir-2, TDS, Kolkata vs. Lux Industries Ltd., Kolkata

Appeals are dismissed

ITA 1145/KOL/2015[2013-2014]Status: DisposedITAT Kolkata27 Jun 2018AY 2013-2014

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Nicholas Murmu, Addl. CIT, Sr.DRFor Respondent: Shri Amit Agarwal, AR
Section 201Section 201(1)Section 9(1)Section 9(2)Section 91

…s outside India, does not result in taxability in the hands of the agent in India.' 39. As we deal with this aspect of the matter, we may also take note of the following analysis, in the case of UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation) [2012] 50 SOT 268/18 taxmann.com 302 (Mum.), about the scope of managerial, consultancy and technical services which the services rendered must fulfil so as to lead to taxability as fees for technical services: '5. A bare perusal of the above quoted provision indicates that the "fees for technical services" means any consideration for rendering of any "managerial,…

ACIT, Cir-2, TDS, Kolkata vs. Lux Industries Ltd., Kolkata

Appeals are dismissed

ITA 1144/KOL/2015[2012-2013]Status: DisposedITAT Kolkata27 Jun 2018AY 2012-2013

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Nicholas Murmu, Addl. CIT, Sr.DRFor Respondent: Shri Amit Agarwal, AR
Section 201Section 201(1)Section 9(1)Section 9(2)Section 91

…s outside India, does not result in taxability in the hands of the agent in India.' 39. As we deal with this aspect of the matter, we may also take note of the following analysis, in the case of UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation) [2012] 50 SOT 268/18 taxmann.com 302 (Mum.), about the scope of managerial, consultancy and technical services which the services rendered must fulfil so as to lead to taxability as fees for technical services: '5. A bare perusal of the above quoted provision indicates that the "fees for technical services" means any consideration for rendering of any "managerial,…

The ACIT, Circle-1(2), Vadodara vs. M/S. Honest Enterprise Ltd., Vadodara

In the result, appeal of the Revenue is dismissed

ITA 2265/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad23 Feb 2018AY 2011-12

Bench: Shri S.S. Godara & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No.2265/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2011-12)

For Appellant: Shri V.K. Singh, Sr.DRFor Respondent: Shri Mallo Bhatt, AR
Section 172Section 195Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘डी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD सव"ी एस.एस.गोदारा, "या"यक सद"य एवं "द"प कुमार के"डया, लेखा सद"य के सम" । BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.2265/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2011-12) The ACIT M/s.Honest Enterprise Ltd. बनाम/ Circle-1(1)(2) 118, Meghdoot Apartments Vs. Baroda Nr.Apsara Cinema Pratapnagar Vadodara-390 004 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACH 7237 D .. (""यथ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant b…

Mr. Sanjeev Gupta, New Delhi vs. Addl.CIT, New Delhi

In the result, ground No. 3 and 4 With respect to the disallowance of export commission of the appeal of the assessee are allowed

ITA 3366/DEL/2014[2010-11]Status: DisposedITAT Delhi02 Jan 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishisanjeev Gupta, Vs. Addl. Cit, E-31, Kamla Nagar, Range-20, New Delhi New Delhi Pan:Ahcpg7326A (Appellant) (Respondent)

For Appellant: Shri Satish Aggarwal, CAFor Respondent: Shri Kaushlendra Tiwari, Sr. DR
Section 143Section 195Section 40Section 5Section 5(2)(b)Section 9Section 9(1)(i)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Sanjeev Gupta, Vs. Addl. CIT, E-31, Kamla Nagar, Range-20, New Delhi New Delhi PAN:AHCPG7326A (Appellant) (Respondent) Assessee by : Shri Satish Aggarwal, CA Revenue by: Shri Kaushlendra Tiwari, Sr. DR Date of Hearing 24/10/2017 Date of pronouncement 02/01/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A)- XXII, dated 14/03/2014 for the Assessment Year 2010-11. 2. The assessee has raised the follo…

M/S. Panasonic Energy India Co.Ltd, Vadodara vs. The Pr. CIT-2, Baroda

In the result, the appeal is allowed

ITA 1534/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad26 Sept 2017AY 2009-10
Section 143(3)Section 195Section 263Section 40Section 5Section 9

…s outside India, does not result in taxability in the hands of the agent in India.' 39. As we deal with this aspect of the matter, we may also take note of the following analysis, in the case of UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation) [2012] 50 SOT 268/18 taxmann.com 302 (Mum.), about the scope of managerial, consultancy and technical services which the services rendered must fulfil so as to lead to taxability as fees for technical services: '5. A bare perusal of the above quoted provision indicates that the "fees for technical services" means any consideration for rendering of any "managerial,…

M/S. Inox India Ltd., Baroda vs. The Pr. CIT-1, Vadodara

In the result, the appeal is allowed

ITA 1391/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad25 Sept 2017AY 2010-11
Section 143Section 143(3)Section 195Section 195(1)Section 263Section 40Section 5

…s outside India, does not result in taxability in the hands of the agent in India.' 39. As we deal with this aspect of the matter, we may also take note of the following analysis, in the case of UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation) [2012] 50 SOT 268/18 taxmann.com 302 (Mum.), about the scope of managerial, consultancy and technical services which the services rendered must fulfil so as to lead to taxability as fees for technical services: '5. A bare perusal of the above quoted provision indicates that the "fees for technical services" means any consideration for rendering of any "managerial,…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 468/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2008-09
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…outside India, does not result in taxability in the hands of the agent in India.' 39. As we deal with this aspect of the matter, we may also take note of the following analysis, in the case of UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation) [2012] 50 SOT 268/18 taxmann.com 302 (Mum.), about the scope of managerial, consultancy and technical services which the services rendered must fulfil so as to lead to taxability as fees for technical services: '5. A bare perusal of the above quoted provision indicates that the "fees for technical services" means any consideration for rendering of any "managerial,…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 467/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2007-08
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…outside India, does not result in taxability in the hands of the agent in India.' 39. As we deal with this aspect of the matter, we may also take note of the following analysis, in the case of UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation) [2012] 50 SOT 268/18 taxmann.com 302 (Mum.), about the scope of managerial, consultancy and technical services which the services rendered must fulfil so as to lead to taxability as fees for technical services: '5. A bare perusal of the above quoted provision indicates that the "fees for technical services" means any consideration for rendering of any "managerial,…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(1), Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 364/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2008-09
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…outside India, does not result in taxability in the hands of the agent in India.' 39. As we deal with this aspect of the matter, we may also take note of the following analysis, in the case of UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation) [2012] 50 SOT 268/18 taxmann.com 302 (Mum.), about the scope of managerial, consultancy and technical services which the services rendered must fulfil so as to lead to taxability as fees for technical services: '5. A bare perusal of the above quoted provision indicates that the "fees for technical services" means any consideration for rendering of any "managerial,…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(1), Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 363/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2007-08
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…outside India, does not result in taxability in the hands of the agent in India.' 39. As we deal with this aspect of the matter, we may also take note of the following analysis, in the case of UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation) [2012] 50 SOT 268/18 taxmann.com 302 (Mum.), about the scope of managerial, consultancy and technical services which the services rendered must fulfil so as to lead to taxability as fees for technical services: '5. A bare perusal of the above quoted provision indicates that the "fees for technical services" means any consideration for rendering of any "managerial,…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2394/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2009-10
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…outside India, does not result in taxability in the hands of the agent in India.' 39. As we deal with this aspect of the matter, we may also take note of the following analysis, in the case of UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation) [2012] 50 SOT 268/18 taxmann.com 302 (Mum.), about the scope of managerial, consultancy and technical services which the services rendered must fulfil so as to lead to taxability as fees for technical services: '5. A bare perusal of the above quoted provision indicates that the "fees for technical services" means any consideration for rendering of any "managerial,…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The ACIT, Circle-4, Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2371/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2009-10
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…outside India, does not result in taxability in the hands of the agent in India.' 39. As we deal with this aspect of the matter, we may also take note of the following analysis, in the case of UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation) [2012] 50 SOT 268/18 taxmann.com 302 (Mum.), about the scope of managerial, consultancy and technical services which the services rendered must fulfil so as to lead to taxability as fees for technical services: '5. A bare perusal of the above quoted provision indicates that the "fees for technical services" means any consideration for rendering of any "managerial,…

The DCIT, Circle-1(2), Baroda vs. M/S. Astral Pharmaceuticals Industries, Baroda

In the result, appeal, the appeal and cross-objection, both are dismissed

ITA 634/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad15 Sept 2017AY 2011-12

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax From The Payments Made To M/S. Urja International, Usa Which Proves That The

Section 143(3)Section 195(2)Section 40

…outside India, does not result in taxability in the hands of the agent in India.' 39. As we deal with this aspect of the matter, we may also take note of the following analysis, in the case of UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation) [2012] 50 SOT 268/18 taxmann.com 302 (Mum.), about the scope of managerial, consultancy and technical services which the services rendered must fulfil so as to lead to taxability as fees for technical services: '5. A bare perusal of the above quoted provision indicates that the "fees for technical services" means any consideration for rendering of any "managerial,…

The DCIT, Circle-1(2), Baroda vs. M/S. Astral Pharmaceuticals Industries, Baroda

In the result, appeal, the appeal and cross-objection, both are dismissed

ITA 633/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad15 Sept 2017AY 2008-09

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax

Section 143(3)Section 195(2)Section 40

…outside India, does not result in taxability in the hands of the agent in India.' 39. As we deal with this aspect of the matter, we may also take note of the following analysis, in the case of UPS SCS Asia Ltd. v. Asstt. DIT, (International Taxation) [2012] 50 SOT 268/18 taxmann.com 302 (Mum.), about the scope of managerial, consultancy and technical services which the services rendered must fulfil so as to lead to taxability as fees for technical services: '5. A bare perusal of the above quoted provision indicates that the "fees for technical services" means any consideration for rendering of any "managerial,…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SH. I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero MotoCorp Limited, JCIT, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi PAN: AAACH0812J (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Page 2 of 484 New Delhi Vs. Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) M/s. Hero Moto Corp. D…

Gujarat Pipavav Port Ltd, Mumbai vs. ITO TDS 3, Mumbai

ITA 7878/MUM/2010[2008-09]Status: DisposedITAT Mumbai03 Feb 2016AY 2008-09
For Appellant: Shri Sunil Moti LalaFor Respondent: Shri Pankaj Kumar-Sr.A.R
Section 201Section 201rSection 254(1)Section 6Section 9

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, ‘एल एल ’ खंडपीठ खंडपीठ मुंबई मुंबई आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण एल एल खंडपीठ खंडपीठ मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “L” BENCH सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.7878/Mum/2010,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Gujar…