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“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)

Schindler China Elevator Company Limited, China vs. The Assistant Commissioner of Income-Tax, Int Tax Circle 4(2)(1), Mumbai

In the result, the appeal filed by the assessee is partly allowed in above terms

ITA 4661/MUM/2023[2021-22]Status: DisposedITAT Mumbai26 Nov 2024AY 2021-22

Bench: Ms. Padmavathy S. & Shri. Raj Kumar Chauhanschindler China Elevator Vs. The Assistant Company Limited Commissioner Of Income C/O. Bansi S. Mehta & Co. Merchant Tax, Int Tax Circle 4(2)(1), Chamber, 3Rd Floor, 41, New Marine Mumbai Lines, Mumbai – 400020. Room No. 1708, 17Th Floor, Air Pan: Aascs8166L India Building, Nariman Point, Mumbai – 400021. (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 144C(5)Section 2(31)Section 9(1)(i)

MMRCL held that the income of the assessee from the offshore supply of elevators and escalators is taxable in India in terms of section 9(1)(i) of the Act. The Assessing Officer Schindler China Elevator Company Limited; A.Y. 2016-17 further held that the assessee entered into an arrangement ... receipts being in the nature of gross consideration towards offshore supply is not chargeable to tax in India; b. as per provisions of section 9(1)(i), only income which is arising from operations carried out in India are chargeable to tax in India and in absence of any business

The Hongkong and Shanghai Banking Corporation Limited, Mumbai vs. The Deputy Commissioner of Income Tax (International Taxation)-2(2)(2), Mumbai

ITA 2203/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Nov 2024AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Ble

For Appellant: Shri Porus Kaka & Shri Divesh Chawla, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 143(3)Section 148Section 44ASection 92E

recognizes this principle. Thus, under the Act, the business income of the non-resident banking company would be taxed applying the provisions of section 9(1)(i) of the Act, that is, by applying the business connection test. The PE of the assessee in India remains the resident ... 1335/Mum/2024 interest becomes payable by the PE, a non-resident for the purposes of the Act, the provisions of section 9(1)(v)(c) become attracted and the source rule for interest income becomes applicable for charging of this interest as income deemed to accrue or arise in India

The Hongkong and Shanghai Banking Corporation Limited India Branches, Mumbai vs. The Deputy Commissioner of Income Tax (International Taxation)-2(2)(2), Mumbai

ITA 2202/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Nov 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Ble

For Appellant: Shri Porus Kaka & Shri Divesh Chawla, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 143(3)Section 148Section 44ASection 92E

recognizes this principle. Thus, under the Act, the business income of the non-resident banking company would be taxed applying the provisions of section 9(1)(i) of the Act, that is, by applying the business connection test. The PE of the assessee in India remains the resident ... 1335/Mum/2024 interest becomes payable by the PE, a non-resident for the purposes of the Act, the provisions of section 9(1)(v)(c) become attracted and the source rule for interest income becomes applicable for charging of this interest as income deemed to accrue or arise in India

The Hongkong and Shanghai Banking Corporation Limited -India Branches, Mumbai vs. The Deputy Commissioner of Income Tax (International Taxation)-2(2)(2), Mumbai

ITA 2201/MUM/2024[2013-14]Status: DisposedITAT Mumbai21 Nov 2024AY 2013-14

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Ble

For Appellant: Shri Porus Kaka & Shri Divesh Chawla, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 143(3)Section 148Section 44ASection 92E

recognizes this principle. Thus, under the Act, the business income of the non-resident banking company would be taxed applying the provisions of section 9(1)(i) of the Act, that is, by applying the business connection test. The PE of the assessee in India remains the resident ... Thus, the moment copy interest becomes payable by the PE, a non-resident for the purposes of the Act, the provisions of section 9(1)(v)(c) become attracted and the source rule for interest income becomes applicable for charging of this interest as income deemed to accrue or arise

DCIT(It)-2(2)(2), Nariman Point vs. The Hongkong and Shanghai Banking Corporation Ltd, Bandra

ITA 1335/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Nov 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Ble

For Appellant: Shri Porus Kaka & Shri Divesh Chawla, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 143(3)Section 148Section 44ASection 92E

recognizes this principle. Thus, under the Act, the business income of the non-resident banking company would be taxed applying the provisions of section 9(1)(i) of the Act, that is, by applying the business connection test. The PE of the assessee in India remains the resident ... 1335/Mum/2024 interest becomes payable by the PE, a non-resident for the purposes of the Act, the provisions of section 9(1)(v)(c) become attracted and the source rule for interest income becomes applicable for charging of this interest as income deemed to accrue or arise in India

DCIT(It) - 2(2)(2), Air India Building vs. The Hongkong and Shanghai Banking Corporation Ltd, Bandra

ITA 1334/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Nov 2024AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Ble

For Appellant: Shri Porus Kaka & Shri Divesh Chawla, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 143(3)Section 148Section 44ASection 92E

recognizes this principle. Thus, under the Act, the business income of the non-resident banking company would be taxed applying the provisions of section 9(1)(i) of the Act, that is, by applying the business connection test. The PE of the assessee in India remains the resident ... 1335/Mum/2024 interest becomes payable by the PE, a non-resident for the purposes of the Act, the provisions of section 9(1)(v)(c) become attracted and the source rule for interest income becomes applicable for charging of this interest as income deemed to accrue or arise in India

DCIT(It)-2(2)(2), Air India Building vs. The Hongkong and Shanghai Banking Corporation Ltd, Bandra

ITA 1333/MUM/2024[2013-14]Status: DisposedITAT Mumbai21 Nov 2024AY 2013-14

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Ble

For Appellant: Shri Porus Kaka & Shri Divesh Chawla, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 143(3)Section 148Section 44ASection 92E

recognizes this principle. Thus, under the Act, the business income of the non-resident banking company would be taxed applying the provisions of section 9(1)(i) of the Act, that is, by applying the business connection test. The PE of the assessee in India remains the resident ... 1335/Mum/2024 interest becomes payable by the PE, a non-resident for the purposes of the Act, the provisions of section 9(1)(v)(c) become attracted and the source rule for interest income becomes applicable for charging of this interest as income deemed to accrue or arise in India

Dae Won Kang Up Co Ltd, Tiruvallur vs. DCIT International Taxation - 1(1), Chennai

The appeal stands partly allowed in terms of our above order

ITA 1446/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1446/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) Dae Won Kang Up Co Limited Dcit C/O. Daewon India Autoparts Private Ltd. International Taxation-1(1) बनाम/ Survey No.477 & 489, No.99, Chennai. Vs. Papparambakkam Village, Tiruvalluvar Tk.- 602 025. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcd-7280-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Dr. M.S. Vasan (Advocate) & Dr. Divya Abhishek (Ca) - Ld. Ars " थ"कीओरसे/Respondent By : Shri Ashwin D Gowda (Addl. Cit) - Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 22-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024

For Appellant: Dr. M.S. Vasan (Advocate) &For Respondent: Shri Ashwin D Gowda (Addl. CIT) - Ld. Sr. DR
Section 143(3)

आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार

Tricentis Gmbh, Austria vs. The Deputy Commissioner of Income-Tax, International-Tax, Delhi

In the result, appeals are allowed, as indicated above

ITA 3526/DEL/2023[2021-2022]Status: DisposedITAT Delhi06 Nov 2024AY 2021-2022

Bench: BEFORESHRI SAKTIJIT DEY (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 143(2)Section 143(3)Section 144Section 144B

Establishment (PE) in India. 17. Without prejudice, he submitted, even the business income cannot be taxed under the domestic law in terms of section 9(1)(i)of the Act, as, the assessee has sold the software licenses to third party customers in India on principal-to-principal basis from ... part of the sale transaction was carried out in India. In this context, learned counsel drew our attention to Explanation 1(a) of section 9(1)(i) as it existed prior to its amendment by Finance Act, 2020 w.e.f. 01.04.2022. He further submitted, estimation of profit at certain percentage

Tricentis Gmbh, Austria vs. The Deputy Commissioner of Income-Tax

In the result, appeals are allowed, as indicated above

ITA 2705/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Nov 2024AY 2020-21

Bench: BEFORESHRI SAKTIJIT DEY (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 143(2)Section 143(3)Section 144Section 144B

Establishment (PE) in India. 17. Without prejudice, he submitted, even the business income cannot be taxed under the domestic law in terms of section 9(1)(i)of the Act, as, the assessee has sold the software licenses to third party customers in India on principal-to-principal basis from ... part of the sale transaction was carried out in India. In this context, learned counsel drew our attention to Explanation 1(a) of section 9(1)(i) as it existed prior to its amendment by Finance Act, 2020 w.e.f. 01.04.2022. He further submitted, estimation of profit at certain percentage

Ge Hydro France, Delhi vs. DCIT, Circle Int.Tax. 1(3)(1), New Delhi

In the result, the appeal is partly allowed

ITA 1881/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Nov 2024AY 2020-21

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2020-21] Ge Hydro France, Deputy Commissioner Of Income A-18, 1St Floor, Okhla Tax, Industrial, Phase-Ii, Vs Circle International Tax-1(3)(1), Tehkhand, South East Delhi, Civic Centre, Okhla Industrial Estate S.O. New Delhi-110002 New Delhi-110020 Pan-Aafca1688N Assessee Revenue Assessee By Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. & Shri Arpit Goyal, Ca Revenue By Shri Vijay B. Vasanta, Cit-Dr & Ms.Sabiha Rizvi, Sr. Dr Date Of Hearing 09.08.2024 Date Of Pronouncement 06.11.2024

Section 143(3)Section 144C(13)Section 144C(5)Section 44B

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH

M/S Model Exim, Kanpur vs. The Principal Commissioner of Income Tax (Central), Kanpur

In the result, the appeal of the assessee is allowed

ITA 137/LKW/2022[2011-12]Status: DisposedITAT Lucknow05 Nov 2024AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

For Appellant: Shri Swaran Singh, C.AFor Respondent: Smt Namita S. Pandey, CIT(DR)
Section 139Section 153CSection 153DSection 263Section 263(1)

income tax at source u/s 195 of the IT Act. As per provisions of section 195 of the IT Act, 1961 read with section 9(1)(vii), it is mandatory to deduct tax at source. The applicable provision has been contained under section 9 ... term “income deemed to accrue or arise in India” and liability of the assessee to deduct income tax at source on “other sums”, Section 9(1)(vii) of IT 1961 under: The following income deemed to accrue or arise in India: Page 10 of 24 (vii). Income

Ups Asia Group Pte Ltd, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation) -4(3)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4797/MUM/2023[2021-22]Status: DisposedITAT Mumbai28 Oct 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2021-22 Ups Asia Group Pte. Ltd., Asst. Cit (International Taxation)- Bhagwati Compound, Plot No. 2, 4(3)(1), Vs. Compartment 10/11, Marol Co- 16Th Floor, Air India Building, Operative Industrial Estate, Off M.V. Nariman Point, Road, Andheri (East), Mumbai-400021. Mumbai-400059. Pan No. Aabcu 5192 M Appellant Respondent

For Appellant: Mr. Nitesh JoshiFor Respondent: Mr. Anil Sant, Addl. CIT-DR
Section 9(1)Section 9(1)(i)

under: Ground No. 1 Ground No. 1 - Erroneous conclusion of the Appellant Erroneous conclusion of the Appellant constituting a 'Business Connection' under Section 9(1)(i) of constituting a 'Business Connection' under Section 9(1)(i) of constituting a 'Business Connection' under Section 9(1)(i) of the Income ... erred in confirming that the Appellant has a nel ('DRP') erred in confirming that the Appellant has a Business Connection under Section 9(1)i) of the Act and PE under Business Connection under Section 9(1)i) of the Act and PE under Business Connection under Section 9(1

Deputy Commissioner of Income-Tax, Corporate Circle 1(1), Chennai vs. Doosan Power Systems India Private Limited, Chennai

In the result, appeal filed by the revenue is dismissed

ITA 1149/CHNY/2023[2015-16]Status: DisposedITAT Chennai23 Oct 2024AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1149/Chny/2023 िनधा"रणवष" / Assessment Year: 2015-16 Deputy Commissioner Of Doosan Power Systems India Income Tax, V. Private Limited, Corporate Circle -1(1), 18/2A, Sennerkuppam, Bye Chennai. Pass Road, Poonamallee, Chennai – 600 056. [Pan:Aabcb-5946-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Clement Ramesh Kumar, Cit ""यथ"क"ओरसे/Respondent By : Shri. Sandeep Bagmar, Ca सुनवाई क" तारीख/Date Of Hearing : 20.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 23.10.2024 आदेश /O R D E R

For Appellant: Shri. Clement Ramesh Kumar, CITFor Respondent: Shri. Sandeep Bagmar, CA
Section 144BSection 147Section 195Section 40Section 9(1)(vi)

without appreciating the fact that the consideration paid to Hyupjin Shipping Co. Ltd, Korea fall within the ambit of provisions of Section 9(1)(vi) of the Act. 3. The Ld. CIT(A) erred in deleting the disallowances made u/s.40(a)(i) of the IT Act without appreciating the fact ... that the payment of freight charges to HSC as above qualifies as Royalty for the use of equipment (ship) under the provisions of section 9(1)(vi) of the Act/Article 12 of the :-4-: ITA. No: 1149/Chny/2023 India-Korea tax-treaty. Thus, the freight charges of Rs.61

Saket Kanoi, Gurgaon vs. DCIT Intl. Taxation, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 3243/DEL/2023[2021-22]Status: DisposedITAT Delhi23 Oct 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. Sunny Jain, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh

M/S. Spel Semiconductor Ltd., Chennai vs. ITO, Corporate Ward - 6 (2), Chennai

The appeal stand allowed for statistical purposes

ITA 105/CHNY/2020[2015-16]Status: DisposedITAT Chennai18 Oct 2024AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.105/Chny/2020 (िनधा*रणवष* / Assessment Year: 2015-16) M/S Spel Semiconductor Limited Ito बनाम/ #5, Cmda Industries Estate Corporate Ward -6(2) Vs. Chennai-603 209. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacs-8519-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Vikram Vijayaraghavan (Advocate) -Ld. Ar " थ"कीओरसे/Respondent By : Dr. Samuel Pitta (Jcit) -Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 18-10-2024 आदेश / O R D E R

For Appellant: Shri Vikram Vijayaraghavan (Advocate) -Ld. ARFor Respondent: Dr. Samuel Pitta (JCIT) -Ld. Sr. DR
Section 143(3)Section 40Section 9(1)(vii)

आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी

M/S Safa Enterprises, Kodungallur vs. The ACIT, Range 2, Circle 1, Thrissur

In the result, both the appeals filed by the assessee are allowed

ITA 232/COCH/2023[2013-14]Status: DisposedITAT Cochin26 Sept 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: ------- None ------For Respondent: Smt. Girly Albert, Sr. D.R
Section 195Section 195(2)Section 40Section 5(2)(b)

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Waseem Ahmed, Accountant Member and Shri Soundararajan K., Judicial

M/S Safa Enterprises, Kodungallur vs. The ACIT, Range 2, Thrissur

In the result, both the appeals filed by the assessee are allowed

ITA 231/COCH/2023[2010-11]Status: DisposedITAT Cochin26 Sept 2024AY 2010-11

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: ------- None ------For Respondent: Smt. Girly Albert, Sr. D.R
Section 195Section 195(2)Section 40Section 5(2)(b)

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Waseem Ahmed, Accountant Member and Shri Soundararajan K., Judicial

Asst. Commissioner of Income Tax (It)- 2(1)(1), Mumbai vs. Credit Suisse (Singapore) Limited, Singapore

In the result, appeal by the Revenue for assessment year 2014-15 is dismissed

ITA 1700/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Sept 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Ratnesh Nandan Sahay

Section 5(2)Section 9Section 9(1)(i)

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

M/S Stylam Industries Ltd., Chandigarh vs. DCIT, C-1(1), Chandigarh

In the result, the Department’s appeal in for assessment year

ITA 394/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Sept 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr.DR
Section 14ASection 195Section 40Section 40ASection 5(2)Section 6Section 9(1)

assessee are unacceptable. 2.8 The provisions of section 195 has to be read in consonance with the provisions of section 5(2) and section 9(1) of the Act which deals with the 'total income of non-resident' and 'income deemed to accrue or arise in India', respectively ... arise in India, and is taxable under the Act in view of the specific provision of section 5(2)(b) read with section 9(1 )(i) of the Act. The provision of section 1 95 would apply, and the rate of tax will be as provided as under the Finance