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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)

The Asstt. Commissioner of Income Tax, Circle 2 (1)(1), Ahmedabad vs. M/S. Intas Pharmaceuticals Limited, Ahmedabad

In the result, both the appeals filed by the Assessee as well as Revenue are partly allowed for statistical purpose

ITA 2128/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad15 May 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

Section 35

that accrue or arise in India is taxable in India and in his view, income of non-resident agents accrued/arose in India under section 9(1)(i) of the Act as right to commission arose in India, for the simple reason that the orders were executed in India (d) That ... failed to appreciate that when no operations of the business of commission agent is carried on in India, the Explanation 1 to Section 9(1)(i) takes the entire commission income from outside the ambit of deeming fiction under section 9(1)(i) and, in effect, outside the ambit

Intas Pharmaceuticals Ltd., Ahmedabad vs. The Asstt. Commissioner of Income Tax, Circle 2 (1)(1), Ahmedabad

In the result, both the appeals filed by the Assessee as well as Revenue are partly allowed for statistical purpose

ITA 1787/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad15 May 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

Section 35

that accrue or arise in India is taxable in India and in his view, income of non-resident agents accrued/arose in India under section 9(1)(i) of the Act as right to commission arose in India, for the simple reason that the orders were executed in India (d) That ... failed to appreciate that when no operations of the business of commission agent is carried on in India, the Explanation 1 to Section 9(1)(i) takes the entire commission income from outside the ambit of deeming fiction under section 9(1)(i) and, in effect, outside the ambit

Bnp Paribas, Mumbai vs. Assistant Commissioner of Income Tax(Internationa Taxation)-Circle 1(3)(1), Mumbai

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

ITA 3416/MUM/2023[2020-21]Status: DisposedITAT Mumbai13 May 2024AY 2020-21

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Respondent: Ajay Kumar Sharma
Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 270A

resident shall include income from whatever sources which, inter alia, is deemed to accrue or arise in India. As per Section 9(1)(v)(c) of the IT Act, 1961, the following income shall be deemed to accrue or arise in India: (v) income by way of interest payable ... recognises 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. Under the Act, there cannot be income from self and neither could

DCIT, Circle-8(1), Kolkata vs. Itc Limited, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1223/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 May 2024AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

income accruing or arising through or from any business connection in India shall be deemed to accrue or arise in India are contained section 9(1)(i) of the Act. Explanation 1 to Section 9(1)(i) of the Act provides that income deemed to accrue or arise in India ... therefore there is no question of invoking the provisions of Section 40a(i) of the Act. We have further perused the provisions of Section 9(1)(i) of the Act which deals with the income accruing or arising through or from any business connection in India which shall be deemed

DCIT, Circle-8(1), Kolkata vs. Itc Limited, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1222/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 May 2024AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

income accruing or arising through or from any business connection in India shall be deemed to accrue or arise in India are contained section 9(1)(i) of the Act. Explanation 1 to Section 9(1)(i) of the Act provides that income deemed to accrue or arise in India ... therefore there is no question of invoking the provisions of Section 40a(i) of the Act. We have further perused the provisions of Section 9(1)(i) of the Act which deals with the income accruing or arising through or from any business connection in India which shall be deemed

Itc Limited, Kolkata vs. ACIT, Range-8, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1166/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 May 2024AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

income accruing or arising through or from any business connection in India shall be deemed to accrue or arise in India are contained section 9(1)(i) of the Act. Explanation 1 to Section 9(1)(i) of the Act provides that income deemed to accrue or arise in India ... therefore there is no question of invoking the provisions of Section 40a(i) of the Act. We have further perused the provisions of Section 9(1)(i) of the Act which deals with the income accruing or arising through or from any business connection in India which shall be deemed

Itc Limited, Kolkata vs. ACIT, Range-8, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1068/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 May 2024AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

income accruing or arising through or from any business connection in India shall be deemed to accrue or arise in India are contained section 9(1)(i) of the Act. Explanation 1 to Section 9(1)(i) of the Act provides that income deemed to accrue or arise in India ... therefore there is no question of invoking the provisions of Section 40a(i) of the Act. We have further perused the provisions of Section 9(1)(i) of the Act which deals with the income accruing or arising through or from any business connection in India which shall be deemed

JCIT (It) (OSD)-4(1)(2), Mumbai vs. Arun Rangachari, Mumbai

In the result, appeal of the Revenue is dismissed and

ITA 2393/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Apr 2024AY 2009-10
Section 132(4)Section 147Section 254(2)Section 9(1)(i)

through his 100% owned Mauritius entities, in lieu of services rendered by Mr Rangachari in India, are taxable in India u/s 5 r/w section 9(1) of the IT Act. It is this money which has been ITA No.2393/Mum/2019 Shri Arun Rangachari then brought to India for making investments ... International Ltd would become taxable as Fees for Technical Services and would be liable to tax as such as per the provisions of section 9(1)(vii) of the Income tax Act. 12. The total amount received by M/s Thurles International Ltd from GFH is 207,50,00,000/- Taking

J.M. Voith Se & Co. Kg (Earlier Voith Paper Gmbh & Co. Kg), New Delhi vs. DCIT, Circle- 3(1)(1), International Taxation, New Delhi

In the result, appeal is allowed for statistical purposes

ITA 4862/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Apr 2024AY 2015-16

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2015-16 J.M. Voith Se & Co. Kg Versus Dcit, Circle 3(1)(1), (Earlier Voith Paper Gmbh & Co. International Taxation, Kg), C/O Mohinder Puri & Co., New Delhi. Cas, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi. Pan: Aadcv4876D (Appellant) (Respondent) Assessee By : Sh. Rajan Bhatia, Adv. Sh. Ankit Nanda & Sh. Anuj Mathur, Ca Revenue By : Sh. Sanjay Kumar, Sr. Dr & Sh. Vivek Vardhan, Sr. Dr Date Of Hearing : 19.04.2024 Date Of Pronouncement: 23.04.2024 Order

For Appellant: Sh. Rajan Bhatia, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR and Sh. Vivek Vardhan, Sr. DR
Section 9(1)(i)

cause notice, the assessee filed a detailed reply stating that the contracts are divisible in nature. Hence, in terms of Explanation 1 to section 9(1)(i), income in respect of activities, having nexus with the territory of India, shall be taxable in India. It was submitted by the assessee ... submitted, in absence of any 10 business operation in India, it cannot be said that the assessee had a business connection under section 9(1)(i) of the Act. 8. Further, he submitted, the allegation of the Assessing Officer that the assessee has a fixed place PE in India

Ge Hydro France, New Delhi vs. DCIT, Circle-1(3)(1), International Taxation, New Delhi

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

ITA 2086/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Mar 2024AY 2019-20

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv
Section 143(3)Section 144C(13)Section 40Section 44B

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH

Ge Hydro France, New Delhi vs. DCIT, Circle-1(3)(1), International Taxation, New Delhi

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

ITA 2085/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Mar 2024AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv
Section 143(3)Section 144C(13)Section 40Section 44B

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH

Jiangdong Fittings Equipments Co. Ltd., Gurgaon vs. ACIT Circle Int Tax 2(1)(2), New Delhi

In the result, appeals are allowed

ITA 349/DEL/2023[2020-21]Status: DisposedITAT Delhi05 Mar 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediajiangdong Fittings Vs. Acit Equipments Co. Ltd. Circle Int. Tax – 2(1)(2) C/O. Unit No.309 B, C, D, 3Rd New Delhi Floor, Magnum Tower I, Sector-58, Gurgaon, Haryana-122 011 Pan No. Aadcj 6890 K (Appellant) (Respondent) Assessee By Shri Kamal Sawhney, Shri Arun Bhadoriya & Shri Puru Medheria, Advs. Revenue By Shri Vizay B. Vasanta, Cit-D.R. Date Of Hearing: 28.02.2024 Date Of Pronouncement: 05.03.2024 Order Per Pradip Kumar Kedia, Am :

Section 143(3)Section 144C(13)Section 4

supply has to be segregated from the installation and only then would question of apportionment arise having regard to the expressed language of section 9(1)(i), which makes the income taxable in India to the extent it arises in India.” 18. Thus, if we carefully analyse the ratio laid

Superb Mind Holding Ltd., New Delhi vs. ACIT Circle Int Tax 3(1)(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 1568/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Mar 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1568/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19

Section 112Section 143(3)Section 144C(5)

located. 12.2 For the sake of clarity, it may be mentioned here that in view of Explanation 4 and Explanation 5 to section 9(1)(i) of the Act, capital gain arising through or from the transfer of a capital asset situated in India would be deemed to accrue

Ge Energy Parts Inc, Wildwood Parkway Atlanta Ga Us vs. Assistant Commissioner of Income-Tax Circle-1(3)(1), International Taxation, Delhi

In the result, the appeal of the assessee stands allowed

ITA 3199/DEL/2023[2021-22]Status: DisposedITAT Delhi15 Feb 2024AY 2021-22

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2021-22]

Section 143(3)Section 144CSection 153Section 44BSection 9(1)(i)Section 90

grossly erred in holding that the receipts from offshore supply of parts is taxable in India both under section 9(1)(i) of the Act and Article 5 read with Article 7 of India-USA Double Taxation Avoidance Agreement ("Tax Treaty"). 4. On the facts and circumstances of the case ... erred in holding that the Appellant has a business connection in India under section 9(1)(i) of the Act without appreciating that the Appellant is governed by the beneficial provisions of DTAA in view of section 90 of the Act. 5. On the facts and circumstances of the case

Sabre Glbl Inc., New Delhi vs. ACIT (International Taxation), Circle- 3(1)(2), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 6040/DEL/2019[2016-17]Status: HeardITAT Delhi09 Feb 2024AY 2016-17

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

DTAA. Further that AO erred in proposing to hold that the assessee has a business connection in India under Section 9(1) of the Act. 4.2 In this context the primary objection of the asseessee was that in proposing to hold so, the AO has erred in following the assessment ... alleges fixed place PE on the basis of income stream from India but that would have been relevant only for the purpose of Section 9(1)(i) to ascertain if the income accrued areas in India but not for determining existence of fixed places of PE for which conditions stipulated

Sabre Glbl Inc., New Delhi vs. ACIT (International Taxation), Circle- 3(1)(2), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 7724/DEL/2018[2015-16]Status: HeardITAT Delhi09 Feb 2024AY 2015-16

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

DTAA. Further that AO erred in proposing to hold that the assessee has a business connection in India under Section 9(1) of the Act. 4.2 In this context the primary objection of the asseessee was that in proposing to hold so, the AO has erred in following the assessment ... alleges fixed place PE on the basis of income stream from India but that would have been relevant only for the purpose of Section 9(1)(i) to ascertain if the income accrued areas in India but not for determining existence of fixed places of PE for which conditions stipulated

Sabre Glbl Inc., New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 559/DEL/2017[2013-14]Status: HeardITAT Delhi09 Feb 2024AY 2013-14

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

DTAA. Further that AO erred in proposing to hold that the assessee has a business connection in India under Section 9(1) of the Act. 4.2 In this context the primary objection of the asseessee was that in proposing to hold so, the AO has erred in following the assessment ... alleges fixed place PE on the basis of income stream from India but that would have been relevant only for the purpose of Section 9(1)(i) to ascertain if the income accrued areas in India but not for determining existence of fixed places of PE for which conditions stipulated

Sabre Glbl Inc., New Delhi vs. DCIT (International Taxation), Circle- 3(1)(2), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 4838/DEL/2017[2014-15]Status: HeardITAT Delhi09 Feb 2024AY 2014-15

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

DTAA. Further that AO erred in proposing to hold that the assessee has a business connection in India under Section 9(1) of the Act. 4.2 In this context the primary objection of the asseessee was that in proposing to hold so, the AO has erred in following the assessment ... alleges fixed place PE on the basis of income stream from India but that would have been relevant only for the purpose of Section 9(1)(i) to ascertain if the income accrued areas in India but not for determining existence of fixed places of PE for which conditions stipulated

Sabre Inc, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 216/DEL/2016[2012-13]Status: HeardITAT Delhi09 Feb 2024AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

DTAA. Further that AO erred in proposing to hold that the assessee has a business connection in India under Section 9(1) of the Act. 4.2 In this context the primary objection of the asseessee was that in proposing to hold so, the AO has erred in following the assessment ... alleges fixed place PE on the basis of income stream from India but that would have been relevant only for the purpose of Section 9(1)(i) to ascertain if the income accrued areas in India but not for determining existence of fixed places of PE for which conditions stipulated

DCIT (International Taxation), New Delhi vs. M/S. Sabre Glbl Inc., Gurgaon

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 6731/DEL/2015[2012-13]Status: HeardITAT Delhi09 Feb 2024AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

DTAA. Further that AO erred in proposing to hold that the assessee has a business connection in India under Section 9(1) of the Act. 4.2 In this context the primary objection of the asseessee was that in proposing to hold so, the AO has erred in following the assessment ... alleges fixed place PE on the basis of income stream from India but that would have been relevant only for the purpose of Section 9(1)(i) to ascertain if the income accrued areas in India but not for determining existence of fixed places of PE for which conditions stipulated