← All Phrases

“Section 9(1)(i)”

Section References (mined)Section 9Section 9(1)(i)279 judgments

The decision most relied on for Section 9(1)(i) 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)(i)

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.

Ishikawajima Harima Heavy Industries Ltd. v. DIT
288 ITR 408 · 2007 · Supreme Court
394
citing judgments

Income from offshore supply of goods and services is not taxable in India if the entire transaction, including transfer of ownership and payments, occurs outside India.

CIT v. De Beers India Minerals (P.) Ltd.
346 ITR 467 · 2012 · High Court
371
citing judgments

For fees for technical or consultancy services to 'make available' technical knowledge or know-how under a DTAA, the service must transmit such knowledge, allowing the recipient to derive an enduring benefit and utilize it independently in the future.

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).

CIT v. Toshoku Ltd.
125 ITR 525 · 1980 · Supreme Court
270
citing judgments

A non-resident commission agent is not chargeable to tax in India on commission income if no business operations are carried out in India. Consequently, no TDS is required under Section 195 on such payments.

Judgments citing Section 9(1)(i)

Smiths Detection Asia Pacific Pte Limited, Delhi vs. DCIT, Circle-3(1)(2) Int. Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2258/DEL/2022[2019-20]Status: DisposedITAT Delhi22 Feb 2023AY 2019-20

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: ShriHimanshu Sinha, AdvFor Respondent: Shri Sukesh Kumar Jain – CIT-DR
Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV

Ess (Formerly Knwon As Espn Star Sports), Mumbai vs. ACIT, Circle- 1(2)(2), International Taxtion, New Delhi

Appeal of the assessee is partly allowed

ITA 7903/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 143(3)Section 144C(13)Section 234BSection 253Section 271Section 9

Race Club (1940) Ltd. 51 taxmann.com 550 (Delhi) to buttress the contention that live coverage does not fall u/s 9(1)(i) or Section 9(1)(vi) of the Act. Thereafter, the learned counsel took us through the decision of the Coordinate Bench rendered in the case of DCIT (International

Travelport International Operations Limited, Berkshire vs. ACIT Circle-3(1)(1) International Taxation-3, New Delhi

In the result, the appeals are partly allowed

ITA 1567/DEL/2022[2019-20]Status: DisposedITAT Delhi10 Jan 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 143(3)Section 144C(13)

circumstances of the case and in law, the Ld. AO has erred in holding that the Appellant has 'Business in' India under section 9(1)(i) read with section 5(2) of the Act and is therefore, liable to tax in India. 6.1 Without prejudice to the above grounds ... India, and hence in absence of any operations in India, no income can be apportioned to India in terms of Explanation (a) to section 9(1)(i) of the Act. 7. Without prejudice to the above grounds, on the facts and in the circumstances of the case

Travelport International Operations Limited, Berkshire vs. ACIT Circle-3(1)(1), International Taxation-3, New Delhi

In the result, the appeals are partly allowed

ITA 1566/DEL/2022[2018-19]Status: DisposedITAT Delhi10 Jan 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 143(3)Section 144C(13)

circumstances of the case and in law, the Ld. AO has erred in holding that the Appellant has 'Business in' India under section 9(1)(i) read with section 5(2) of the Act and is therefore, liable to tax in India. 6.1 Without prejudice to the above grounds ... India, and hence in absence of any operations in India, no income can be apportioned to India in terms of Explanation (a) to section 9(1)(i) of the Act. 7. Without prejudice to the above grounds, on the facts and in the circumstances of the case

General Electric Company, Mumbai vs. Asst DIT (It) 3(1), Mumbai

In the result, the appeal of the assessee for Assessment Year 2001-02 is allowed and the appeal of revenue for A

ITA 82/MUM/2011[2001-02]Status: DisposedITAT Mumbai23 Dec 2022AY 2001-02

Bench: Shri Aby T Varkey & Shri M Balaganeshm/S. General Electric Company, C/O Kpmg, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalaxmi, Mumbai-400011 Pan Aaacg5399M …Appellant. Vs. Asst. Director Of Income Tax, (International Taxation)-3(1), Room No.136, 1St Floor, Scindia House, N M Road Ballard Estate, Mumbai-400038. ….Respondent. Dy. Commissioner Of Income Tax, International Taxation-3(1), Mumbai-400 038 ….Appellant. Vs. M/S. General Electric Company, Mahalaxmi, Mumbai. ….Respondent. Assessee By : Shri Percy Pardiwala, Ms. Fereshte Sethna, Shri Mrunal Parekh, Shri Abhishek Tilak & Shri Ameya Pany. Revenue By : Ms. Surabi Sharma, Cit D.R. Shri Sunil Umap, Cit- D.R. Date Of Hearing : 15.12.2022 Date Of Pronouncement : 23.12.2022

For Appellant: Shri Percy PardiwalaFor Respondent: Ms. Surabi Sharma, CIT
Section 139Section 143Section 143(3)Section 147Section 148Section 5Section 9

dependent agent PE as per the provisions of the tax treaties and business connection as per the provisions of Explanation 2 to Section 9(1)) of the Income Tax Act, 1961. The activities of the third parties working for the GE group as mentioned above also may constitute agency ... services are rendered from outside India, such payments will be income deemed to accrue or arise in India as per the provisions of Section 9(1)(vii) of the Income Tax Act, 1961. Such amounts will also be taxable as fees for technical services or business income depending upon

DDIT (It) 3(1), Mumbai vs. General Electric Company, Mumbai

In the result, the appeal of the assessee for Assessment Year 2001-02 is allowed and the appeal of revenue for A

ITA 432/MUM/2011[2001-02]Status: DisposedITAT Mumbai23 Dec 2022AY 2001-02

Bench: Shri Aby T Varkey & Shri M Balaganeshm/S. General Electric Company, C/O Kpmg, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalaxmi, Mumbai-400011 Pan Aaacg5399M …Appellant. Vs. Asst. Director Of Income Tax, (International Taxation)-3(1), Room No.136, 1St Floor, Scindia House, N M Road Ballard Estate, Mumbai-400038. ….Respondent. Dy. Commissioner Of Income Tax, International Taxation-3(1), Mumbai-400 038 ….Appellant. Vs. M/S. General Electric Company, Mahalaxmi, Mumbai. ….Respondent. Assessee By : Shri Percy Pardiwala, Ms. Fereshte Sethna, Shri Mrunal Parekh, Shri Abhishek Tilak & Shri Ameya Pany. Revenue By : Ms. Surabi Sharma, Cit D.R. Shri Sunil Umap, Cit- D.R. Date Of Hearing : 15.12.2022 Date Of Pronouncement : 23.12.2022

For Appellant: Shri Percy PardiwalaFor Respondent: Ms. Surabi Sharma, CIT
Section 139Section 143Section 143(3)Section 147Section 148Section 5Section 9

dependent agent PE as per the provisions of the tax treaties and business connection as per the provisions of Explanation 2 to Section 9(1)) of the Income Tax Act, 1961. The activities of the third parties working for the GE group as mentioned above also may constitute agency ... services are rendered from outside India, such payments will be income deemed to accrue or arise in India as per the provisions of Section 9(1)(vii) of the Income Tax Act, 1961. Such amounts will also be taxable as fees for technical services or business income depending upon

Michael Page International Pte Limited, Mumbai vs. Dy CIT (International Tax) -3(2)(2) Mumbai, Mumbai

In the result, appeal by the assessee is partly allowed

ITA 751/MUM/2022[2018-19]Status: DisposedITAT Mumbai02 Dec 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 751/मुं/ 2022 ("न.व. 2018-19) Michael Page International Pte Limited, C/O.Michael Page International Recruitment Pvt. Ltd., 5Th Floor, 2North Avenue, Maker Maxity, Bandra Kurla Compelx, Mumbai -400 051 Pan:Aahcm-6965-A ...... अपीलाथ" /Appellant बनाम Vs. The Deputy Commissioner Of Income-Tax (International Tax), Circle – 3(2)(2) Mumbai, Room No.X. 16Th Floor, Air India Bldg., Nariman Point,Mumbai – 400 021 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Pratik Shah & Ms.Riddhi Maru ""तवाद" "वारा/Respondent By : Shri Soumendu Kumar Dash सुनवाई क" "त"थ/ Date Of Hearing : 06/09/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 02/12/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Directed Against The Assessment Order Dated 23/02/2022 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [In Short ‘The Act’]For The Assessment Year 2018-19. 2 2. The Assessee In Appeal Has Assailed The Assessment Order By Raising Following Grounds:

For Appellant: Shri Pratik Shah & Ms.Riddhi MaruFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 270ASection 9(1)(vii)

conclusion that fees received by the assessee for providing business support services is in fact managerial and consultancy service as defined in section 9(1)(vii)(c), Explanation -2. Thus, the Assessing Officer held that the fees paid by Indian entity to the assessee is covered under “fees for included ... India u/s. 9(1)(i) of the Act. The amount charged was thus, held to be fees for technical services as per section 9(1)(vii) (c) r.w.s. Article 12(4) of the India – Singapore DTAA. The assessee carried the issue in appeal before the Tribunal in ITA No.144/Mum/2021 (supra

Barclays Capital Mauritius Limited (in Liquidation), Mumbai vs. JCIT (OSD) (It)-1(2)(1), Mumbai

In the result, appeal by the assessee is partly allowed

ITA 509/MUM/2022[2015-16]Status: DisposedITAT Mumbai02 Dec 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.509/मुं/2022 ("न.व. 2015-16) Barclays Capital Mauritius Limited. (In Liquidation) C/O. Srbc & Associates Llp 14Th Floor, The Ruby, 29 Senapati Bapat Marg, Dadar (West), Mumbai 400 028 Pan: Aaccb-4438-L ...... अपीलाथ" /Appellant बनाम Vs. Joint Commissioner Of Income Tax (It)-1(2)(1),Mumbai, 18Th Floor, Room No.1811, Air India Building, Nariman Point, Mumbai 400 021. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Ms.Jasmin Amalsadvala ""तवाद" "वारा/Respondent By : Shri Soumendu Kumar Dash सुनवाई क" "त"थ/ Date Of Hearing : 06/09/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 02/12/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 31/01/2022 Passed U/S. 147 R.W.S. 143(3) R.W.S. 144C Of The Income Tax Act, 1961 [In Short ‘The Act’]For The Assessment Year 2015-16. 2 2. Ms.Jasmin Amalsadvala Appearing On Behalf Of The Assessee Submitted At The Outset That She Is Not Pressing Ground No.1 Of Appeal Challenging Reassessment Proceedings.

For Appellant: Ms.Jasmin AmalsadvalaFor Respondent: Shri Soumendu Kumar Dash
Section 147

Indian Stock Exchanges, the entire management and operations of the depository is admittedly in India. Let us, in this backdrop, look at Section 9(1)(i) which provides that “all incomes accruing or arising, whether directly or indirectly, through or from any business connection in India, or though or from ... mind the fact that this circular was issued in view of the apprehensions that on account of Explanation 5 having been inserted in Section 9(1)(i) “an extended application of the provisions of the Explanation may result in taxation of dividend income declared by a foreign company outside India

M/S. Warner Bros.Distributing Inc., Mumbai vs. ACIT (Intl Tax)-4(3) (2), Mumbai

In the result, appeal of the assessee is allowed pro-tanto

ITA 1721/MUM/2022[2019-20]Status: DisposedITAT Mumbai02 Dec 2022AY 2019-20

Bench: Shri Vikas Awasthy & Shri Gagan Goyalvkvkla- 1721@Eaqcbz@2022 ¼Fu-Oa- 2019&20½ ..... Vihykfkhz/Applicant Warner Bros. Distributing Inc. C/Of The Act Warner Bros. Pictures India Pvt. Ltd. 407, 4Th Floor, Windfall, Sahar Plaza Complex, Andheri Kurla Road, Jb Nagar Andheri East, Mumbai-400 059 Pan No. Aaacw6559R Cuke Vs. ..... Izfroknh/Respondent Assistant Commissioner Of Income Tax Room No.1611, 16Th Floor, Air India Building Nariman Point, Mumbai-400 021

For Respondent: Shri Soumendu Kumar Dash-Sr. DR
Section 144Section 144C(13)Section 5(2)

thus, is taxable in India. The learned DR further submits that the assessee has business connection in India within the meaning of section 9(1)(i) of the Act. 6. We have heard the submissions made by rival sides and have examined the orders of authorities below. The learned

Rga International Reinsurance Company Designated Activity Company, Mumbai vs. ACIT (It) - RG. 4(1)(1), Mumbai

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

ITA 6935/MUM/2018[2015-16]Status: DisposedITAT Mumbai31 Oct 2022AY 2015-16

Bench: Us Are As Follows:

Section 115BSection 143(3)Section 234BSection 9(1)(i)

concluding that the Appellant has a business Assessment year: 2015-16 Page 2 of 17 connection in India as per the provisions of section 9(1)(i) of the Act on the basis that the Appellant is earning income from India on a regular and continuous basis. 2. Ground ... view of this, there is a clear cut business connection and the income of the Assessee is taxable in India in terms of section 9(1)(i) of the Act. • Further, the assessee is having a regular flow of income from India which further strength the argument that the Assessee

Dy CIT (Int.Tax)-2(1)(1), Mumbai vs. M/S Credit Suisse (Singapore) Ltd., Mumbai

In the result, both the appeals filed by the revenue are dismissed

ITA 762/MUM/2022[2016-17]Status: DisposedITAT Mumbai17 Oct 2022AY 2016-17

Bench: Shri Amit Shukla, Jm & S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.762 & 761/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2016-17 & 2017-18) Dy Cit(Int.Tax)-2(1)(1) M/S. Credit Suisse (Singapore) Ltd, Room No. 1713, 17Th बिधम/ 1. Raffles Link, 03/04-01, Floor, Air India Building, Vs. South Lobby, Singapore, Nariman Point, Mumbai- Foreign, Singapore 400 021. स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccc7328N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Ms. Bharti Singh-Sr, Dr प्रत्यथीकीओरसे/Respondent By : Shri. Paras Savla/Pratik Poddar/Harsh Shah, Ld. Ar सुनवाईकीतारीख/ : 28.07.2022 Date Of Hearing घोषणाकीतारीख / : 17.10.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Revenue Against The Separate Impugned Order Of Even Date 25.02.2022, Passed By Ld. Cit (A) Mumbai For The Quantum Of Assessment Passed U/S 143(3) R.W.S. 144C For Ay 2016-17 & 2017-18. 2

For Appellant: Ms. Bharti Singh-Sr, DRFor Respondent: Shri. Paras Savla/Pratik
Section 143(3)

arise in India to the assessee. Further, section 9 elaborates the expression “Income deemed to accrue or arise in India”. As per section 9(1)(i) of the Act, all the income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through ... through the transfer of a capital asset situated in India shall be deemed to accrue or arise in India. Explanation 1 to section 9(1)(i) of the Act, further provides as under: “(a) in the case of a business of which all the operations are not 8 I.T.A

Dy CIT-(Int-Taxation)-2(1)(1), Mumbai vs. M/S Credit Suisse (Singapore) Ltd, Mumbai

In the result, both the appeals filed by the revenue are dismissed

ITA 761/MUM/2022[2017-18]Status: DisposedITAT Mumbai17 Oct 2022AY 2017-18

Bench: Shri Amit Shukla, Jm & S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.762 & 761/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2016-17 & 2017-18) Dy Cit(Int.Tax)-2(1)(1) M/S. Credit Suisse (Singapore) Ltd, Room No. 1713, 17Th बिधम/ 1. Raffles Link, 03/04-01, Floor, Air India Building, Vs. South Lobby, Singapore, Nariman Point, Mumbai- Foreign, Singapore 400 021. स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccc7328N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Ms. Bharti Singh-Sr, Dr प्रत्यथीकीओरसे/Respondent By : Shri. Paras Savla/Pratik Poddar/Harsh Shah, Ld. Ar सुनवाईकीतारीख/ : 28.07.2022 Date Of Hearing घोषणाकीतारीख / : 17.10.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Revenue Against The Separate Impugned Order Of Even Date 25.02.2022, Passed By Ld. Cit (A) Mumbai For The Quantum Of Assessment Passed U/S 143(3) R.W.S. 144C For Ay 2016-17 & 2017-18. 2

For Appellant: Ms. Bharti Singh-Sr, DRFor Respondent: Shri. Paras Savla/Pratik
Section 143(3)

arise in India to the assessee. Further, section 9 elaborates the expression “Income deemed to accrue or arise in India”. As per section 9(1)(i) of the Act, all the income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through ... through the transfer of a capital asset situated in India shall be deemed to accrue or arise in India. Explanation 1 to section 9(1)(i) of the Act, further provides as under: “(a) in the case of a business of which all the operations are not 8 I.T.A

Barclays Capital Mauritius Ltd., Mumbai vs. ACIT, It 1(2)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 7209/MUM/2019[2016-17]Status: DisposedITAT Mumbai26 Sept 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.7209/मुं/2019 ("न.व. 2016-17) Barclays Capital Mauritius Limited. C/O. Srbc & Associates Llp 14Th Floor, The Ruby, 29 Senapati Bapat Marg, Dadar (West), Mumbai 400 028 Pan: Aaccb-4438-L ...... अपीलाथ" /Appellant बनाम Vs. Asstt. Commissioner Of Income Tax (It)-1(2)(1) 4Th Floor, Room No.427, Air India Building, Nariman Point, Mumbai 400 021. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Nishant Thakkar, Advocate With Ms.Jasmin Amalsadvala & Shri Harshit Sangoi. ""तवाद" "वारा/Respondent By : S/Shri Milind S. Chavan & Nihar Samal सुनवाई क" "त"थ/ Date Of Hearing : 01/07/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 26/09/2022 आदेश/ Order

For Appellant: Shri Nishant Thakkar, Advocate with Ms.Jasmin Amalsadvala &For Respondent: S/Shri Milind S. Chavan & Nihar Samal
Section 143(3)

Indian Stock Exchanges, the entire management and operations of the depository is admittedly in India. Let us, in this backdrop, look at Section 9(1)(i) which provides that “all incomes accruing or arising, whether directly or indirectly, through or from any business connection in India, or though or from ... mind the fact that this circular was issued in view of the apprehensions that on account of Explanation 5 having been inserted in Section 9(1)(i) “an extended application of the provisions of the Explanation may result in 7 taxation of dividend income declared by a foreign company outside

Spe India Films Holding Llc, Mumbai vs. ACIT (Intl Tax) -4(2) (2), Mumbai

In the result ground no-2 raised by the assessee- is fully allowed

ITA 457/MUM/2022[2018-19]Status: DisposedITAT Mumbai21 Sept 2022AY 2018-19

Bench: Shri Amit Shukla & Shri Gagan Goyalspe India Films Holding Llc C/O, Deloitte Haskins & Sells Llp One International Centre, Tower No.3, 27Th Floor-32Nd Floor, Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400013. Pan: Aaocs1827L ...... Appellant Vs. Acit (International Taxation)-4(2)(2) 16Th Floor, Air India Building, Narimaon Point, Mumbai-400021. ..... Respondent Appellant By : Sh. P.J. Pardiwala/Paras Savla Respondent By : Sh. A.K. Keshari Date Of Hearing : 27/06/2022 Date Of Pronouncement : 21/09/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Dispute Resolution Panel-2, Mumbai [Hereinafter Referred To As [‘Drp’] Dated 06.01.2022 For The Assessment Year (Ay) 2018-19. The Assessee Has Raised The Following Grounds Of Appeal: “The Appellant, Objects To The Order Dated 19 January 2022 Passed Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (Act) Passed By The Learned Assistant Commissioner Of Income-Tax (International Taxation) - 4(2)(2), Mumbai

For Appellant: Sh. P.j. Pardiwala/Paras SavlaFor Respondent: Sh. A.K. Keshari
Section 143(3)Section 234BSection 234CSection 270ASection 9(1)(vi)

Appellant on account of distribution of theatrical rights in India, is covered under the specific exemption provided by Explanation 2 to section 9(1)(vi) of the Act, pertaining to consideration received for the sale, distribution or exhibition of cinematographic films and accordingly, not taxable in India. 1.3. The Appellant ... respect to distribution of theatrical nights as the same is not taxable in India as per section 9(1)(vi) of the Act. 2. Interest income of INR 28,48,508 taxed twice and at a higher rate 2.1. The learned ACIT erred in considering total income

DCIT (It) 2(1)(1), Mumbai vs. Credit Suisse Ag, Mumbai

In the result, appeal of the Revenue is dismissed and Cross

ITA 14/MUM/2019[2015-16]Status: DisposedITAT Mumbai04 Aug 2022AY 2015-16
Section 143(3)Section 5(2)Section 9(1)(vii)

Branch (CSDB) from the Indian Company. The charge of the Assessing Officer is that having regard to Section 5(2)(b) read with section 9(1)(i) of the Act, the said income is includible in the scope of total income chargeable to tax in India. To put it differently ... referral fee is in the nature of „fee for technical services‟. The expression „fees for technical services‟ finds meaning in Explanation(2) below Section 9(1)(vii) of the Act; broadly speaking, the Explanation prescribes that „fees for technical services, means any consideration for rendering of any managerial, technical

Warner Bros. Distributing Inc., Mumbai vs. ACIT (It) 4(3)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 601/MUM/2022[ 2018-19]Status: DisposedITAT Mumbai28 Jul 2022

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blewarner Bros. Distributing Inc. V. Acit (It)-4(3)(2) C/O. Warnere Bros. Pictures India Private Ltd Room No. 1611, 16Th Floor 407, 4Th Floor, Windfall, Air India Building Sahar Plaza Complex Nariman Point Andheri Kurla Road, Jb Nagar Mumbai – 400 021 Andheri (E), Mumbai – 400059 Pan: Aaacw6559R (Appellant) (Respondent) Assessee By : Shri A.F. Jahangir Department By : Ms. Bharati Singh

For Appellant: Shri A.F. JahangirFor Respondent: Ms. Bharati Singh
Section 143(2)Section 144C(1)Section 144C(5)Section 5(2)Section 9(1)(i)Section 9(1)(vi)

taxable as Royalty income by 3 Warner Bros. Distributing Inc. the assessee on the basis of the exception provided in Explanation 2 to Section 9(1)(vi) of the Act. The assessee has claimed refund of ₹.4,94,12,330/-, comprising of TDS, also. However, the Assessing Officer has held ... royalty income received in India as taxable u/s 5(2) of the Act and alternatively taxable as Royalty Income under Section 9(1)(i) of the Act and Article 12(3) of the India-USA DTAA as well. The Assessing Officer has issued the Draft Order dated 01.04.2021 u/s 144C

Alkyl Amines Chemicals Ltd, Navi Mumbai vs. Dy CIT (OSD) 10(3), Mumbai

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

ITA 1019/MUM/2020[2011-12]Status: DisposedITAT Mumbai14 Jul 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Alkyl Amines Chemicals Ld., V. Dcit (Osd)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4Th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 Pan: Aaaca6783F (Appellant) (Respondent) Assessee By : Ms. Shruti Agarwal Department By : Shri Mehul Jain

For Appellant: Ms. Shruti AgarwalFor Respondent: Shri Mehul Jain
Section 10Section 143(1)Section 143(2)Section 14ASection 195Section 40

aforesaid decision, it was observed by the Hon'ble Tribunal that "In order to bring any income within the ambit of section 9(1)(i), it is sine que non that the activity resulting into such income should be carried out in India. Notwithstanding the existence of a business connection ... India, as even understood in the widest possible amplitude, an income will fall under section 9(1)(i) only to the extent it results from the operations carried out in India. If no operations for earning such income from business connection are carried out in India, the applicability of clause

Michael Page International Pte Ltd., Mumbai vs. Dy CIT (Intl. Taxn.)-3(2)(2), Mumbai

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

ITA 144/MUM/2021[2017-18]Status: DisposedITAT Mumbai04 Jul 2022AY 2017-18
Section 143(3)Section 270ASection 9(1)

Assessing Officer required the assessee to show cause as to why this income not be taxed as fees for technical services under section 9(1) of the Income Tax Act, 1961, as also under Article 12 of the Indo Singapore tax treaty. Elaborate submissions were made by the assessee ... held to be FTS income in hands of the assessee. It is therefore deemed to accrue or arise in India under Section 9(1)(i) of the Act. The amount charged is held to be FTS as per section 9(1) (vii)(c) r.w. Article 12 (4) of the India

Anl Singapore Pte Ltd., Mumbai vs. Dy CIT (International Taxationa)-1(1)(2), Mumbai

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

ITA 1014/MUM/2021[2017-18]Status: DisposedITAT Mumbai04 Jul 2022AY 2017-18

Bench: Us Is A Company Incorporated In & Fiscally Domiciled In, The Republic Of Singapore & Is Engaged In The Shipping Business. The Assessee Had Earnd An Inland Haulage Charges Of Rs 13,32,16,141 Which Was Not Offered To Tax. When, During The Course Of The Assessment Proceedings, It Was Put To The Assessee As To Why The Said Income Not Be Brought To Tax In The Hands Of The Assessee, It Was, Inter Alia, Submitted By The Assessee As Follows: Assessment Year: 2017-18 Page 2 Of 5

Section 143(3)

available to the assessee on its receipts of Inland haulage charges which will become liable to be taxed in India as per section 9(1)(i) of the Act, which reads as under:- "The following incomes shall be deemed to accrue or arise in India:- II] all income accruing

DCIT (It) 2(1)(1), Mumbai vs. Credit Suisse (Singapore) Ltd., Mumbai

In the result, appeal by the Revenue for assessment year 2015–16

ITA 7262/MUM/2019[2015-16]Status: DisposedITAT Mumbai06 Jun 2022AY 2015-16

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Percy Pardiwala a/wFor Respondent: Shri Milind Chavan, Sr. DR
Section 250

arise in India to the assessee. Further, section 9 elaborates the expression “Income deemed to accrue or arise in India”. As per section 9(1)(i) of the Act, all the income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through ... through the transfer of a capital asset situated in India shall be deemed to accrue or arise in India. Explanation 1 to section 9(1)(i) of the Act, further provides as under: “(a) in the case of a business of which all the operations are not carried