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“Section 9(1)(vi)”

Section References (mined)Section 9Section 9(1)(vi)770 judgments

The decision most relied on for Section 9(1)(vi) is Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471), cited in 914 judgments on BharatTax.

Leading authorities on Section 9(1)(vi)

Engineering Analysis Centre of Excellence (P) Ltd. v. CIT
432 ITR 471 · 2021 · Supreme Court
914
citing judgments

Payments for the supply or use of computer software, where there is no transfer of copyright but only a right to use the copyrighted product, are generally considered business profits and not 'royalty' or 'fees for technical services' under the Income Tax Act, 1961 or relevant DTAAs. This principle also applies to transponder fees, which are not taxable as royalty.

CIT v. Samsung Electronics Ltd.
345 ITR 494 · 2012 · High Court
461
citing judgments

Payments by Indian residents to non-resident foreign software suppliers for software are considered royalty, constituting income deemed to accrue in India under section 9(1)(v), thereby requiring tax deduction at source under section 195.

Asia Satellite Telecommunications Co. Ltd. v. DIT
332 ITR 340 · 2011 · High Court
359
citing judgments

Payments for the use of equipment, such as satellite transponders, do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act, 1961, or under applicable tax treaties, especially when there is no transfer of the right to use a process or underlying technology.

DIT v. New Skies Satellite BV
382 ITR 114 · 2016 · High Court
325
citing judgments

An amendment to the Income Tax Act, such as the Finance Act, 2012 amendment to Section 9(1)(vi) defining royalty, does not automatically override or alter the definition of 'royalty' as provided in a Double Taxation Avoidance Agreement (DTAA) unless the DTAA itself is bilaterally amended. The definition of royalty in a DTAA remains unaffected by unilateral changes to domestic law.

DIT v. Nokia Networks OY
358 ITR 259 · 2013 · High Court
276
citing judgments

Payments for the supply of software along with telecom equipment are not in the nature of royalty if they are for the use of a copyrighted article, not the copyright itself. Such payments are not taxable in India in the absence of a Permanent Establishment (PE).

DIT v. Infrasoft Ltd.
39 Taxmann.com 88 · 2013 · High Court
269
citing judgments

Payments for the use of copyrighted software, without the transfer of any rights in the underlying copyright itself, do not constitute 'royalty' under the Income-tax Act or tax treaties. Such payments are often treated as business income, taxable only if a permanent establishment exists.

CIT v. Siemens Aktiongesellschaft
310 ITR 320 · 2009 · High Court
259
citing judgments

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

DIT v. Ericsson A.B
343 ITR 470 · 2012 · High Court
256
citing judgments

Payments for the use of copyrighted software or reimbursement of data processing costs do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act or Article 12(3) of a DTAA where there is no transfer of copyright or rendering of services that "make available" technical knowledge. This position was later upheld by the Supreme Court.

Judgments citing Section 9(1)(vi)

DCIT(It)-1(1)(1) Mumbai, Mumbai vs. Alibaba.Com Singapore E-Commerece Pvt. Ltd., Mumbai

In the result, appeals of the Revenue are dismissed

ITA 3126/MUM/2025[2015-16]Status: DisposedITAT Mumbai18 Nov 2025AY 2015-16
Section 143(3)Section 9(1)Section 9(1)(vii)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

DCIT(It)-1(1)(1) Mumbai, Mumbai vs. Alibaba.Com Singapore E-Commerece Pvt. Ltd., Mumbai

In the result, appeals of the Revenue are dismissed

ITA 3125/MUM/2025[2014-15]Status: DisposedITAT Mumbai18 Nov 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 9(1)Section 9(1)(vii)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

American Chemical Society, Usa vs. DCIT (International Tax), Circle 1(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1603/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Nov 2025AY 2022-23

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2022-23

For Respondent: Mr. Vishal Karla
Section 143(3)Section 144C(13)Section 9(1)(vi)

India in terms of Article 12(3) of India-US Double Tax Avoidance US Double Tax Avoidance Agreement ("DTAA") Agreement ("DTAA") and under Section 9(1)(vi) of the Act. and under Section 9(1)(vi) of the Act. 2.1 That on the facts and in the circumstances ... ITAT held that the revenue from CAS eld that the revenue from CAS and PUBS division cannot be taxed as royalty under Section 9(1)(vi) and PUBS division cannot be taxed as royalty under Section 9(1)(vi) and PUBS division cannot be taxed as royalty under Section 9

Linklaters LLP, London vs. Assistant Commissioner of Income Tax (International Taxation), Circle (3)(1)(2), Mumbai

ITA 1222/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Nov 2025AY 2022-23

Bench: Shri Saktijit Dey & Shri Girish Agrawalassessment Year: 2022-23 Linklaters Llp Assistant Commissioner Of C/O. Deloitte Haskins & Sells Income Tax (International Llp, Tower 3, 27-32 Floor, One Taxation) - 3(1)(2), International Centre, Mumbai Elphinstone Mill Compound, Vs. Senapati Bapat Marg, Elphinstone (West), Mumbai – 400 013. (Pan: Aabcl5182G) (Appellant) (Respondent) Present For: Assessee : Shri Niraj Sheth, Advocate Revenue : Shri Krishna Kumar, Sr. Dr Date Of Hearing : 14.08.2025 Date Of Pronouncement : 11.11.2025

For Appellant: Shri Niraj Sheth, AdvocateFor Respondent: Shri Krishna Kumar, Sr. DR
Section 144C(5)Section 9Section 9(1)Section 9(1)(vii)

definition of "fees for technical services as provided in Article 13(4) of the DTAA is much narrower than the definition provided in section 9(1)(vi) of the Income-tax Act 24. Without prejudice to the above the learned AD erred in holding that entire receipt is liable

John Wiley & Sons, Inc., United States of America vs. Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(2), New Delhi, Civic Centre, Minto Road

In the result, the appeal of the assessee is partly allowed

ITA 2029/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Nov 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23]

Section 143(3)Section 144C(13)Section 153Section 270ASection 9(1)(vi)Section 9(1)(vii)

amounting to INR 181,199,094 earned by the Appellant for sale of online journals or books constitutes royalty under the provisions of section 9(1)(vi) of the Income Tax Act, 1961 (“Act”) read with Article 12 of India-USA tax treaty. 2.1. That on the facts ... Revenue also dismissed by the Hon’ble Supreme Court (TS-741-SC-2023) 16. Even as per Explanation 2 to the Section 9(1)(vi) of the Act, the impugned receipts from not taxable as royalty. Thus, receipts from Indian customers for offshore sales of books / journals or providing access

Gsma Ltd, Usa vs. ACIT Circle Intl Taxation 1(3)(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 2446/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Nov 2025AY 2017-18

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.2446/िद"ी/2024(िन.व. 2017-18) Gsma Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State Of America ...... अपीलाथ"/Appellant Pan: Aaecg-1610-K बनाम Vs. Assistant Commissioner Of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By: Shri P.P Singh, Advocate "ितवादी"ारा/Respondent By: Shri M.S Nethrapal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/08/2025 घोषणा क" ितिथ/ Date Of Pronouncement : 04/11/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 06.04.2021 Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2017-18. 2. The Registry Has Issued Defect Memo Stating That The Appeal Is Time Barred By 1076 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons For Delay In Filing Of Appeal.

For Appellant: Shri P.P Singh, AdvocateFor Respondent: Shri M.S Nethrapal, CIT-DR
Section 143(3)Section 9(1)(vii)

record, we are of the view that the amount received by the assessee will not fall within the definition of royalty both under section 9(1)(vi) of the Act as well as under Article 12(3) of India-USA DTAA. Accordingly, we direct the Assessing Officer to delete ... such distributors/end-users, which would amount to the use of or right to use any copyright. The provisions contained in the Income-tax Act [Section 9(1)(vi), along with Explanations 2 and 4 thereof], which deal with royalty, not being more beneficial to the assessees, have no application

ACIT(It)-1.2.2 Mumbai, Bkc, Mumbai vs. Bcd Travel Asia Pacific Pte Ltd, Singapore

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4849/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Oct 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

amount received by the assessee from its Indian associated enterprise under the Regional Service Agreement (RSA) does not constitute royalty income taxable under section 9(1)(vi) of the Income-tax Act, 1961. 2. On the facts and in the circumstances of the case and in law, the learned ... Since the core issue springs from an identical factual substratum and common legal questions under section 9(1)(vi) and Article 12 of the DTAA, they are being disposed of through this consolidated order. 7. The brief facts, as emerge from the record, may be delineated. The assessee, BCD Travel

ACIT(It)-1(2)(2), Mumbai, Bkc vs. Bcd Travel Asia Pacific Pte Limited, Singapore

ITA 4704/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Oct 2025AY 2019-20
Section 143(3)Section 234DSection 9(1)(vi)

amount received by the assessee from its Indian associated enterprise under the Regional Service Agreement (RSA) does not constitute royalty income taxable under section 9(1)(vi) of the Income-tax Act, 1961. 2. On the facts and in the circumstances of the case and in law, the learned ... Since the core issue springs from an identical factual substratum and common legal questions under section 9(1)(vi) and Article 12 of the DTAA, they are being disposed of through this consolidated order. 7. The brief facts, as emerge from the record, may be delineated. The assessee, BCD Travel

ACIT(It)-1.2.2, Bkc, Mumbai vs. Bcd Travel Asia Pacific Pte Limited, Singapore

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4572/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Oct 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

amount received by the assessee from its Indian associated enterprise under the Regional Service Agreement (RSA) does not constitute royalty income taxable under section 9(1)(vi) of the Income-tax Act, 1961. 2. On the facts and in the circumstances of the case and in law, the learned ... Since the core issue springs from an identical factual substratum and common legal questions under section 9(1)(vi) and Article 12 of the DTAA, they are being disposed of through this consolidated order. 7. The brief facts, as emerge from the record, may be delineated. The assessee, BCD Travel

ACIT(It)-1.2.2, Bkc, Mumbai vs. Bcd Travel Services Bv, Netherland

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4571/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Oct 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

amount received by the assessee from its Indian associated enterprise under the Regional Service Agreement (RSA) does not constitute royalty income taxable under section 9(1)(vi) of the Income-tax Act, 1961. 2. On the facts and in the circumstances of the case and in law, the learned ... Since the core issue springs from an identical factual substratum and common legal questions under section 9(1)(vi) and Article 12 of the DTAA, they are being disposed of through this consolidated order. 7. The brief facts, as emerge from the record, may be delineated. The assessee, BCD Travel

ACIT(It)-1.2.2, Bkc, Mumbai vs. Bcd Travel Services Bv, Netherlands

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4570/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Oct 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

amount received by the assessee from its Indian associated enterprise under the Regional Service Agreement (RSA) does not constitute royalty income taxable under section 9(1)(vi) of the Income-tax Act, 1961. 2. On the facts and in the circumstances of the case and in law, the learned ... Since the core issue springs from an identical factual substratum and common legal questions under section 9(1)(vi) and Article 12 of the DTAA, they are being disposed of through this consolidated order. 7. The brief facts, as emerge from the record, may be delineated. The assessee, BCD Travel

ACIT(It)-1.2.2, Mumbai, Bkc vs. Bcd Travel Asia Pacific Pte Limited, Singapore

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4569/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Oct 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

amount received by the assessee from its Indian associated enterprise under the Regional Service Agreement (RSA) does not constitute royalty income taxable under section 9(1)(vi) of the Income-tax Act, 1961. 2. On the facts and in the circumstances of the case and in law, the learned ... Since the core issue springs from an identical factual substratum and common legal questions under section 9(1)(vi) and Article 12 of the DTAA, they are being disposed of through this consolidated order. 7. The brief facts, as emerge from the record, may be delineated. The assessee, BCD Travel

Aka Ausfuhrkredit-Gesellschaft Mbh, Outside India vs. Deputy Commissioner of Income-Tax Int Tax Circle 1(1)(1), Delhi

In the result, appeal of the assessee is partly allowed

ITA 1766/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Oct 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115A(1)(b)Section 147Section 148Section 9Section 9(1)(vi)

this remittance was liable to withholding taxes within the definition of Fee for Technical Services (FTS) under the provisions of ITA No.- 1766/Del/2025 Section 9(1)(vi) of the income tax Act and as per Article 12(4) of DTAA also, and was chargeable to tax u/s 115A(1

Snc Lavalin Inc., Delhi vs. The Assistant Commissioner of Income Tax/ Circle International Tax 3(1)(2), Delhi

In the result, the Appeal of the assessee is allowed, the Stay Application of the assessee is dismissed as infructuous

ITA 1760/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 143(3)Section 144C(1)

such distributors/end-users, which would amount to the use of or right to use any copyright The provisions contained in the Income Tax Act (section 9(1)(vi), along with explanations 2 and 4 thereof), which deal with royalty, not being more beneficial to the appellant have no application

ACIT, New Delhi vs. Vrinda Farms Private Limited, New Delhi

In the result, the appeal of the Revenue as well as cross objections of the assessee are dismissed

ITA 4849/DEL/2024[2016-17]Status: DisposedITAT Delhi29 Oct 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Acit, Central Circle 4, Vs. Vrinda Farms Private Limited, New Delhi. 43, Community Centre, Bhageria House, Zakir Nagar, New Friends Colony, New Delhi – 110 025. (Pan : Aaacv0355L) Co Nos.13 & 19/Del/2025 (In Ita No.4849/Del/2024) (Assessment Year: 2016-17) Vrinda Farms Private Limited, Vs. Acit, Central Circle 4, 43, Community Centre, New Delhi. Bhageria House, Zakir Nagar, New Friends Colony, New Delhi – 110 025. (Pan : Aaacv0355L) (Appellant) (Respondent) Assessee By : Shri Biren Shah, Ca Revenue By : Shri Dheeraj Kumar Jain, Sr. Dr Date Of Hearing : 02.09.2025 Date Of Order : 29.10.2025 Order Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-23, New Delhi [“Ld. Cit(A)”, For Short]

For Appellant: Shri Biren Shah, CAFor Respondent: Shri Dheeraj Kumar Jain, Sr. DR
Section 132(4)Section 133(6)Section 68

9IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR

Dy. Commississioner of Income Tax, Dehradun vs. Weatherford Oil Tools Me Limited, Dehradun

In the result, Appeals of the Revenue’s are dismissed

ITA 168/DDN/2024[2016-17]Status: DisposedITAT Dehradun28 Oct 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 448Section 44BSection 9(1)(vi)Section 9(1)(vii)

services mentioned therein indicate any mining like activity; therefore, the receipts generated from such contracts are Royalty/FTS covered under Explanation (2) to Section 9(1)(vi)/9(1)(vii) of the Act, which reads as under:- Sec. 9(1)(vii) of Income Tax Act, 1961 "(vii) Income ... Therefore, now in the current scenario if the income of the assessee is Royalty or FTS, then the same would be taxed under Section 9(1)(vi)/(vii) read with Section 115A or 44DA, as the case may be." What transpires from the above referred judgment is that

Dy. Commississioner of Income Tax, Dehradun vs. Weatherford Oil Tools Me Limited, Mumbai

In the result, Appeals of the Revenue’s are dismissed

ITA 167/DDN/2024[2021-22]Status: DisposedITAT Dehradun28 Oct 2025AY 2021-22

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 448Section 44BSection 9(1)(vi)Section 9(1)(vii)

services mentioned therein indicate any mining like activity; therefore, the receipts generated from such contracts are Royalty/FTS covered under Explanation (2) to Section 9(1)(vi)/9(1)(vii) of the Act, which reads as under:- Sec. 9(1)(vii) of Income Tax Act, 1961 "(vii) Income ... Therefore, now in the current scenario if the income of the assessee is Royalty or FTS, then the same would be taxed under Section 9(1)(vi)/(vii) read with Section 115A or 44DA, as the case may be." What transpires from the above referred judgment is that

Dy. Commississioner of Income Tax, Dehradun vs. Weatherford Oil Tools Me Limited, Mumbai

In the result, Appeals of the Revenue’s are dismissed

ITA 166/DDN/2024[2020-21]Status: DisposedITAT Dehradun28 Oct 2025AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 448Section 44BSection 9(1)(vi)Section 9(1)(vii)

services mentioned therein indicate any mining like activity; therefore, the receipts generated from such contracts are Royalty/FTS covered under Explanation (2) to Section 9(1)(vi)/9(1)(vii) of the Act, which reads as under:- Sec. 9(1)(vii) of Income Tax Act, 1961 "(vii) Income ... Therefore, now in the current scenario if the income of the assessee is Royalty or FTS, then the same would be taxed under Section 9(1)(vi)/(vii) read with Section 115A or 44DA, as the case may be." What transpires from the above referred judgment is that

Dy. Commississioner of Income Tax, Dehradun vs. Weatherford Oil Tools Me Limited, Mumbai

In the result, Appeals of the Revenue’s are dismissed

ITA 165/DDN/2024[2019-20]Status: DisposedITAT Dehradun28 Oct 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 448Section 44BSection 9(1)(vi)Section 9(1)(vii)

services mentioned therein indicate any mining like activity; therefore, the receipts generated from such contracts are Royalty/FTS covered under Explanation (2) to Section 9(1)(vi)/9(1)(vii) of the Act, which reads as under:- Sec. 9(1)(vii) of Income Tax Act, 1961 "(vii) Income ... Therefore, now in the current scenario if the income of the assessee is Royalty or FTS, then the same would be taxed under Section 9(1)(vi)/(vii) read with Section 115A or 44DA, as the case may be." What transpires from the above referred judgment is that

Dy. Commississioner of Income Tax, Dehradun vs. Weatherford Oil Tools Me Limited, Mumbai

In the result, Appeals of the Revenue's are dismissed

ITA 164/DDN/2024[2018-19]Status: DisposedITAT Dehradun28 Oct 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalι.Τ.Α. No. 168/Ddn/2024 (A.Y 2016-17) Ι.Τ.Α. Νο. 163/Ddn/2024 (A.Y 2017-18) Ι.Τ.Α. Νο. 164/Ddn/2024 (A.Y 2018-19) Ι.Τ.Α. Νο. 165/Ddn/2024 (A.Y 2019-20) Ι.Τ.Α. No. 166/Ddn/2024 (A.Y 2020-21) Ι.Τ.Α. Νο. 167/Ddn/2024 (A.Y 2021-22) Dy. Commissioner Of Income Vs Weatherford Oil Tools M.E Tax, Aayakar Bhawan, 13-A, Subhash Road, Dehradun, Uttarakhand Limited. 6Th Floor, Vaman Centre, Makwana Road, J. B. Nagar, Mumbai, Maharashtra Pan: Aaacw1524G Appellant Respondent Assessee By Sh. Salil Kapoor, Adv, Sh. Amit Arora, Adv, Sh. Shivamyadav, Adv & Ms. Somya Singh, Adv Revenue By Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing 09/09/2025 Date Of Pronouncement 28/10/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeals Are Filed By The Revenue Against The Orders Of Commissioner Of Income Tax (Appeals) Cit(A)-Noida, 2 ('Ld. Cit(A)' For Short), Delhi Dated 31/07/2024 For The Assessment Years2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Respectively. 2. All The Above Appeals Are Having Identical Issues To Be Decided, Therefore, The Captioned Appeals Filed By The Revenue Were Heard Together & Decided In This Common Order. 2

Section 44BSection 9(1)(vi)Section 9(1)(vii)

services mentioned therein indicate any mining like activity; therefore, the receipts generated from such contracts are Royalty/FTS covered under Explanation (2) to Section 9(1)(vi)/9(1)(vii) of the Act, which reads as under:- Sec. 9(1)(vii) of Income Tax Act, 1961 "(vii) Income ... Therefore, now in the current scenario if the income of the assessee is Royalty or FTS, then the same would be taxed under Section 9(1)(vi)/ (vii) read with Section 115A or 44DA, as the case may be." What transpires from the above referred judgment is that