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“Section 9(1)”

Section References (mined)Section 9Section 9(1)1,741 judgments

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

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)

Shell Information Technologies International Bv, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-4(2)(1), Mumba

In the result, the assessee’s appeal is partly allowed

ITA 4711/MUM/2023[2021-22]Status: DisposedITAT Mumbai06 Sept 2024AY 2021-22

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrishell Information V/S. Dcit (International Tax)- Technology International बनाम 4(2)(1), Bv 17Th Floor, Room No. 1708, C/O. Bsr & Co. Llp, Air India Building, 2Nd Floor, Lodha Excelus, Nariman Point, Apollo Mills Compound, Mumbai-400021 N.M. Joshi Marg, Mahalakshmi, Mumbai-400011 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaics9091A Appellant/अपीलाथी .. Respondent/प्रतिवादी

For Appellant: Shri Madhur AgarwalFor Respondent: Smt. Shaileja Rai
Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 2(24)Section 234ASection 234BSection 234C

provides restricted software access to KAS as well as Shell’s group entities. The software receipts were treated as royalty income as per section 9(1) (vi) of the Act and article 12 of the DTAA. Thus, the revenue of Rs.160,69,58,808/- received by the assessee during ... India would fall within the expression 'fees for technical services' as appearing in article,. 13(4)'(c) of the DTAA read with section 9(1)(vii) of the said Act. While doing so the Tribunal, inter alia, found that the assessee company was an international reinsurance intermediary (broker

Atomstroyexport C/O Nuclear Power Corporation of India Ltd, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) Circle-1(1)(2), Mumbai

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

ITA 4662/MUM/2023[2021-22]Status: DisposedITAT Mumbai06 Sept 2024AY 2021-22

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am Atomstroyexport Dy. Cit(It) C/O. Nuclear Power Corporation Of Circle-1(1)(2), Room No. 517, 5Th Floor, Air India Building, India Ltd. Vs. 16, Centre 1, World Trade Centre, Nariman Point, Mumbai-400 021 Cuffee Parade, Mumbai-400 005 Pan/Gir No. Aafca 3658 N (Assessee) : (Respondent)

For Respondent: Smt. Shailja Rai
Section 143(2)Section 143(3)Section 144C(1)Section 44BSection 9(1)

contract was carried out and concluded outside India, there is no income which is deemed to accrue or arise in India as per section 9(1) of the Act and the DTAA provisions. The assessee further stated that the said receipt does not form part of income for the purpose ... Offshore Supply contracts were 'carried and concluded-"outside India and hence no income therefrom deemed to accrue or arise in India as per section 9(1) and DTAA provisions and accordingly, not chargeable to tax. The receipts thereof do not form part of receipts for the purpose of computational provisions

Gemological Institute of America, Inc., United States of America vs. ACIT (Int Tax Circle) - 2(3)(2), Mumbai

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

ITA 4433/MUM/2023[2021-22]Status: DisposedITAT Mumbai06 Sept 2024AY 2021-22

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrigemological Institute Of V/S. Acit (International बनाम America, Inc. Taxation) Circle 5345, The Rober Mouawad 2(3)(2)Mumbai Camplus, Armada Drive, 17Th Floor, Air India Carlsbad, California Zip – Building, Nariman Point, 092008 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcg7962K Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri J. D. MistriFor Respondent: Smt. Shaileja Rai
Section 143(3)

down. 6:3 The Appellant submits that the Assessing Officer be directed to tax the "royalty" income in accordance with the provisions of section 9(1)(vi) of the Income-tax Act, 1961 read with Article 12 of the India-USA DTAA. 7:0 Re: Taxation of royalty income ... India and it would be taxable at 10% plus applicable surcharge and cess on gross basis on terms of section 9(1)(vi) of the Act. Page 20 of 23 A.Y. 2021-22 Gemological Institute of America 12. We observe that this issue has also been covered in the ITAT

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

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

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

ITA 389/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

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

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

ITA 960/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh04 Sept 2024AY 2013-14

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

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

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

ITA 1033/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh04 Sept 2024AY 2013-14

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

Sanjay Ajit, Coimbatore vs. Income Tax Officer, International Taxation, Coimbatore

The appeal stands partly allowed in terms of our above order

ITA 1317/CHNY/2023[2020-21]Status: DisposedITAT Chennai03 Sept 2024AY 2020-21

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1317/Chny/2023 (िनधा*रणवष* / Assessment Year: 2020-21 Shri Sanjay Ajit Ito बनाम/ Flat No.69, Sri Vari Gardens, International Taxation Ward, Vkk Menon Road, New Sidhapusur, Coimbatore. Vs. Coimbatore South-641 044. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Fcgps-0088-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri G.C.Srivasatava (Advocate)(Virtual) - Ld.Ar " थ"कीओरसे/Respondent By : Dr. Samuel Pitta (Jcit) -Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 22-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-09-2024 आदेश / O R D E R

For Appellant: Shri G.C.Srivasatava (Advocate)(Virtual) -For Respondent: Dr. Samuel Pitta (JCIT) -Ld. Sr. DR
Section 143(3)Section 15Section 234DSection 270ASection 5(2)Section 5(2)(a)Section 9(1)(ii)Section 90

erred in law and on facts in ignoring the provisions of section 15 read with section 5(2) and section 9(1)(ii) of the Act, which clearly provides taxability of salary on the basis of accrual and not on the basis of receipt of salary income. Accordingly ... though the said section has to be read with other relevant provisions of the Act which is section 9(1)(ii) and section 15, which provides for taxability of salary on the basis of accrual and not on the basis of receipt of salary income

Qualcomm Incorporated, San Diego, California vs. Deputy Commissioner of Income Tax Circle 3(1)(1), Civic Centre, New Delhi

In the result, all the captioned appeals of the assessee in ITA No

ITA 2557/DEL/2024[2016-17]Status: DisposedITAT Delhi29 Aug 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Nishant Thakakr, AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 115ASection 147Section 148Section 148ASection 151Section 9(1)(vi)

received by the Appellant from the non-resident licensees from sale of licensed products under the Patent Licensing Agreement as per provisions of section 9(1)(vi)(c) of the Act and Article 12(7) of India-US Double Taxation Avoidance Agreement ('India-US tax treaty ... India without appreciating the fact that if the user was said to be the end user in India, then the charge under section 9(1)(vi)(c) of the Act should fail and the royalty earned by QCOM should not be taxable in India. 9. The Ld. AO erred

Qualcomm Incorporated, San Diego, California vs. DCIT Circle 3(1)(1) International Taxation, Civic Centre, New Delhi

In the result, all the captioned appeals of the assessee in ITA No

ITA 2556/DEL/2024[2013-14]Status: DisposedITAT Delhi29 Aug 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Nishant Thakakr, AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 115ASection 147Section 148Section 148ASection 151Section 9(1)(vi)

received by the Appellant from the non-resident licensees from sale of licensed products under the Patent Licensing Agreement as per provisions of section 9(1)(vi)(c) of the Act and Article 12(7) of India-US Double Taxation Avoidance Agreement ('India-US tax treaty ... India without appreciating the fact that if the user was said to be the end user in India, then the charge under section 9(1)(vi)(c) of the Act should fail and the royalty earned by QCOM should not be taxable in India. 9. The Ld. AO erred

Qualcomm Incorporated, San Diego, California vs. Deputy Commissioner of Income-Tax Circle 3(1)(1) International Taxation, New Delhi

In the result, all the captioned appeals of the assessee in ITA No

ITA 2432/DEL/2024[2017-18]Status: DisposedITAT Delhi29 Aug 2024AY 2017-18

Bench: Shri Vikas Awasthy & Shri Naveen Chandra[A.Y 2017-18]

For Appellant: Shri Nishant Thakakr, AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 115ASection 147Section 148Section 148ASection 151Section 234BSection 270ASection 9(1)(vi)

received by the Appellant from the non-resident licensees from sale of licensed products under the Patent Licensing Agreement as per provisions of section 9(1)(vi)(c) of the Act and Article 12(7) of India-US Double Taxation Avoidance Agreement ('India-US tax treaty ... India without appreciating the fact that if the user was said to be the end user in India, then the charge under section 9(1)(vi)(c) of the Act should fail and the royalty earned by QCOM should not be taxable in India. 9. The Ld. AO erred

Umw Sher (L) Limited, New Delhi vs. ACIT Int.Tax. Circle-3(1)(1), New Delhi

In the result, appeals are allowed, as indicated above

ITA 2348/DEL/2024[2015-16]Status: DisposedITAT Delhi28 Aug 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.2346 To 2348/िद"ी/2024 (िन.व. 2013-14 To 2015-16)

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Vizay B Vasanta, CIT-DR
Section 115ASection 147Section 148Section 44BSection 5(2)Section 9(1)(vi)

does not fall under section 44BB as discussed above, the income received by it squarely falls under the definition of 'royalty' as per section 9(1)(vi) of the Act. 3 ITA Nos. 2346 to 2348/DEL/2024 (AYs 2013-14 to 2015-16) 30. In view of the aforesaid discussions ... stand of the Revenue is that the receipts of the assessee from equipment rental is royalty and is taxable under the provisions of section 9(1)(vi) of the Act as well as under Article 12 of India-Malaysia DTAA. The DRP while disposing of objections of the assessee

Umw Sher (L) Limited, New Delhi vs. ACIT, Int. Tax. Circle-3(1)(1), New Delhi

In the result, appeals are allowed, as indicated above

ITA 2347/DEL/2024[2014-15]Status: DisposedITAT Delhi28 Aug 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.2346 To 2348/िद"ी/2024 (िन.व. 2013-14 To 2015-16)

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Vizay B Vasanta, CIT-DR
Section 115ASection 147Section 148Section 44BSection 5(2)Section 9(1)(vi)

does not fall under section 44BB as discussed above, the income received by it squarely falls under the definition of 'royalty' as per section 9(1)(vi) of the Act. 3 ITA Nos. 2346 to 2348/DEL/2024 (AYs 2013-14 to 2015-16) 30. In view of the aforesaid discussions ... stand of the Revenue is that the receipts of the assessee from equipment rental is royalty and is taxable under the provisions of section 9(1)(vi) of the Act as well as under Article 12 of India-Malaysia DTAA. The DRP while disposing of objections of the assessee

Umw Sher (L) Limited, New Delhi vs. ACIT, Int. Tax. Circle-3(1)(1), New Delhi

In the result, appeals are allowed, as indicated above

ITA 2346/DEL/2024[2013-14]Status: DisposedITAT Delhi28 Aug 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.2346 To 2348/िद"ी/2024 (िन.व. 2013-14 To 2015-16)

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Vizay B Vasanta, CIT-DR
Section 115ASection 147Section 148Section 44BSection 5(2)Section 9(1)(vi)

does not fall under section 44BB as discussed above, the income received by it squarely falls under the definition of 'royalty' as per section 9(1)(vi) of the Act. 3 ITA Nos. 2346 to 2348/DEL/2024 (AYs 2013-14 to 2015-16) 30. In view of the aforesaid discussions ... stand of the Revenue is that the receipts of the assessee from equipment rental is royalty and is taxable under the provisions of section 9(1)(vi) of the Act as well as under Article 12 of India-Malaysia DTAA. The DRP while disposing of objections of the assessee

Universal Tractor Holding Llc, Usa vs. DCIT, International Taxation Circle 3(1)(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 2216/DEL/2022[2019-20]Status: HeardITAT Delhi28 Aug 2024AY 2019-20

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Durgesh Shankar, AdvFor Respondent: Ms. Banita Devi Neorem, CIT-DR
Section 143(3)Section 49

bank carrying a bonafide banking business and 15% of the gross amount of the interest in all other cases. 12. Relying on Section 9(1)(v)(b) of the Income Tax Act, 1961, the ld. DRP directed that the amount of Rs.2.47 cr. received by the assessee on interest ... cent of the gross amount of the interest in all other cases.” 16 Universal Tractor Holding LLC 20. Further, Section 9(1)(v)(b) of the income tax act mentions as below: “9(1) the following incomes shall be deemed to accrue or arise in India:- (v) Income

DCIT, Intl. Taxn., Circle 1(2), Bangalore vs. Ibm Canada Limited, Bangalore

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1330/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Aug 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

assessee in the year under consideration which was in the nature of fees for technical services in the manner provided under section 9(1)(vii) of the Act and also as per the provisions of the DTAA between India and Germany. IBM India did not deduct any TDS on such

DCIT, Intl. Taxn., Circle 1(2), Bangalore vs. Ibm Singapore Pte. Limited, Bangalore

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1329/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Aug 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

assessee in the year under consideration which was in the nature of fees for technical services in the manner provided under section 9(1)(vii) of the Act and also as per the provisions of the DTAA between India and Germany. IBM India did not deduct any TDS on such

DCIT, Intl Taxn, Circle-1(2), Bangalore vs. Ibm Italia Spa, India

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1325/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Aug 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

assessee in the year under consideration which was in the nature of fees for technical services in the manner provided under section 9(1)(vii) of the Act and also as per the provisions of the DTAA between India and Germany. IBM India did not deduct any TDS on such

DCIT, Intl. Taxn., Circle 1(2), Bangalore vs. Ibm Deutschland Gmbh, India

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1312/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Aug 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

assessee in the year under consideration which was in the nature of fees for technical services in the manner provided under section 9(1)(vii) of the Act and also as per the provisions of the DTAA between India and Germany. IBM India did not deduct any TDS on such

Cma Cgm Agencies India Private Limited, Elphinstone Road-West, Mumbai vs. Deputy Commissioner of Income Tax, Circle 1(1), Pune

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

ITA 1454/PUN/2023[2013-14]Status: DisposedITAT Pune22 Aug 2024AY 2013-14

Bench: Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1454/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Cma Cgm Agencies India Vs. Dcit, Circle-1(1), Pune. Private Limited, One International Centre, Tower-3, 8Th Floor, Senapati Bapat Marg, Elphistone Road- West, Mumbai- 400013. Pan : Aadcc3951G Appellant Respondent Assessee By : Mahenov Thakkar Revenue By : Shri Nitin Patil Date Of Hearing : 24.07.2024 Date Of Pronouncement : 22.08.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.11.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2013-14. 2. The Appellant Raised The Following Grounds Of Appeal :- “Disallowance Under Section 40(A)(Ia) Of The Act Amounting To Rs.4,86,77,518/- 1. Erred In Upholding The Action Of The Learned Assessing Officer (‘Ao’) & Holding That Payment Of It Services To Be In The Nature Of Royalty Under Section 9(1)(Vi) Of The Act/ Fees For Technical Services Under Section 9(1)(Vii) Of The Act;

For Appellant: Mahenov ThakkarFor Respondent: Shri Nitin Patil
Section 143(2)Section 143(3)Section 194JSection 195Section 271(1)(c)Section 40Section 9(1)(vi)Section 9(1)(vii)

action of the learned Assessing Officer (‘AO’) and holding that payment of IT services to be in the nature of royalty under section 9(1)(vi) of the Act/ fees for technical services under section 9(1)(vii) of the Act; 2 2. erred in not following the ruling ... artistic or scientific work ….’. To this extent, the definition of `royalties’ as per the DTAA with Portuguese is similar to that given under section 9(1)(vi) of the Act in as much as it also talks of `consideration for the use or, or the right to use, any copyright