“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)

Anuvu Uk Operations Limited, United Kingdom vs. Deputy Commissioner of Income Tax, Circle International Tax 1(1)(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2021/DEL/2025[2022-23]Status: DisposedITAT Delhi15 Dec 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumaranuvu Uk Operations Ltd, Vs. Dcit, C/O. Anuvu Uk Operations Ltd, International Tax- 85, Tottentham Court Road, 1(1)(1) London, Greater Loan, United Kingdom, Wit4Tq (Appellant) (Respondent) Pan:Aagcg9126Q

For Appellant: Ms. Shruti Khimta, ARFor Respondent: Shri M. S. Netrapal, CIT DR

Section 143(3)Section 144C(5)Section 9(1)(vi)Section 9(1)(vii)

treating the fees for provision of content for in-flight entertainment system amounting to Rs. 2,68,43,526 as royalty under section 9(1)(vi) of the Act and under Article 13 of the India-UK Double Taxation Avoidance Agreement (DTAA). The interconnected issue involved therein ... flight entertainment system amounting to Rs. 2,68,43,526 could be brought to tax as fee for technical services under section 9(1)(vii) of the Act and under Article 13 of the India-UK DTAA. 4. We have heard the rival submissions and perused the materials available

Telstra Singapore Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, Circle 3(1)(1), International Taxation, Delhi

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

ITA 785/DEL/2025[2022-23]Status: DisposedITAT Delhi12 Dec 2025AY 2022-23

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2022-23 Telstra Singapore Pte Ltd., Vs. Dcit, Circle-3(1)(1), 8 Cross Street, 22-00, Manulife International Taxation, Tower, Singapore New Delhi Pan :Aadct5366N (Appellant) (Respondent)

Section 143(3)Section 144CSection 270ASection 9(1)(vi)

process and/ or transfer of rights in a process and/or imparting of any information is taxable as a Royalty under section 9(1)(vi) of the Income Tax Act, 1961 ('the Act') and under the Article 12(3) of the India Singapore Tax Treaty ('Tax Treaty') despite the favorable precedents ... being the amount received from Indian customers for the provision of bandwidth services outside India, as equipment/ process royalty under section 9(1)(vi) of the Act and also under Article 12(3) of the India Singapore Tax Treaty ('Tax Treaty'). 6 7. Ld. AO failed to appreciate that

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

In the result, the appeal of the assessee for AY 2022-23 is allowed for 14

ITA 2087/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Dec 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR

Section 115ASection 143(3)Section 144C(5)Section 153Section 234BSection 270ASection 9

licensing of would be subject to Private Limited Patents tax in India under Xiaomi Technology India 8,07,19,63,310 Section 9(1)(vi)(b) of Private Limited the Act. Oppo Mobiles India Private 4 8,64,17,92,607 Limited 5 Reliance Retail Limited ... manufacture outside of India of subscriber units and infrastructure equipment for sale into India is not liable to tax in India under section 9 (1)(vi)(c ) of the Act. The revenue had preferred appeals against the said Tribunal orders before the Honorable High Court and they are pending

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

In the result, the appeal of the assessee for AY 2022-23 is allowed for 14

ITA 2086/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Dec 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR

Section 115ASection 143(3)Section 144C(5)Section 153Section 234BSection 270ASection 9

Bombardier Inc., Quebec, Canada vs. Assistant Commissioner of Income Tax, Circle 1(1)(2), Delhi

In the result, the appeal of the Assessee are allowed

ITA 1022/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Dec 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Vimal Kumarbombardier Inc, Vs. Acit, 400, Dorval, Cote-Vertu, Circle-1(1)(2), Road West, Quebee Delhi Canada-H4S1Y9 (Appellant) (Respondent) Pan: Aaccb7177J Assessee By : Shri Sriram Seshadri, Cas Shri Varun Jain, Ca Shri Mohit Agarwal, Ca Ms. Amulya K. Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 10/12/2025

For Appellant: Shri Sriram Seshadri, CAsFor Respondent: Shri M. S. Nethrapal, CIT DR

Section 144C(5)Section 147Section 9(1)(vii)

nature and scope of SPQ 400 Agreement was in the nature of fee for technical services provided by the Assessee accordingly taxable under section 9(1)(vii) of the Act under the Domestic Law and also under Article 12(4) of India Canada DTAA on the ground that it satisfies ... towards supply of spare parts and certain services provided are in the nature of standard services / facilities and do not constitute FTS under section 9(1)(vii) of the Act. On without prejudice basis, the assessee submitted that even if the said services are considered as FTS under the Domestic

Toshiba Energy System & Solutions Corporation, Japan vs. DCIT Circle Intl Taxation 3(1)(1), New Delhi

In the result, appeal of the assessee is allowed protanto

ITA 2113/DEL/2023[2020-21]Status: DisposedITAT Delhi10 Dec 2025AY 2020-21

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं.2113/धिल्ली/2023(नि.व. 2020-21) Toshiba Energy System & Solutions Corporation, 72-34, Horikawa Cho, Saiwai Ku Kawasaki-Shi, ...... अपीलार्थी/Appellant Kanagawa, Japan 212-0013 Pan Aagct-4986-R बिाम Vs. The Deputy Commissioner Of Income Tax, Circle International Tax 3(1)(1), Civic Centre, ..... प्रनिवादी/Respondent Minto Road, New Delhi 110002 अपीलार्थी द्वारा/ Appellant By : Shri Vishal Kalra, Advocate & Shri Kashish Gupta, Chartered Accountant प्रधिवािीद्वारा/Respondent By : Ms. Ekta Jain, Cit(Dr) सुिवाई की निथर्थ/ Date Of Hearing : 03/12/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 10/12/2025 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Vishal Kalra, Advocate &For Respondent: Ms. Ekta Jain, CIT(DR)

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

services. Further, even as per Section 9 of the Act, the payment cannot be treated as fees for technical service. Explanation 2 to Section 9(1)(vii) gives the meaning of the expression "fees for technical services" as per which, inter alia, any consideration which would be income

Nunhems Netherlands B.V., Napoleonsweg, Netherlands vs. Assistant Commissioner of Income Tax, International Taxation, Gurgaon

In the result, appeal of the assessee in ITA No

ITA 3382/DEL/2023[2021-22]Status: DisposedITAT Delhi08 Dec 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Ms. Anjula Jain, CIT-DR

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

account of testing services rendered should be treated as royalty taxable as per applicable rates as prescribed under India-Netherland DTAA read with Section 9(1)(vi) of the IT Act. With respect to the amount of Rs. 10,66,76,030/- on account of reimbursement of information technology ... find that the AO has treated the receipts from marker analysis services and Double Haploid s services as “Royalties” under Explanation 4 to section 9(1)(vi) of the Act read with Article 12(4) of the Indo-Netherlands DTAA, on the ground that the assessee imparts its scientific experience

Mitsui & Company Ltd., New Delhi vs. ACIT Circle-2(2)(1)(International Taxation), New Delhi

In the result, appeal of the assessee in ITA No

ITA 5662/DEL/2019[2014-15]Status: DisposedITAT Delhi08 Dec 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Surender Kumar Jatav, SR. DR

Section 142(1)Section 143(2)

held that the income from guarantee fee accrues and arises in India and therefore is amenable for taxation under Explanation 1(a) of section 9(1)(i) of the Act. The hon’ble Court also disagreed with the decision of Capergemini (supra) where the Tribunal held that guarantee fee could ... considered view therefore, that the said income from guarantee fee liable for taxation in India under Explanation 1(a) of section 9(1)(i) of the Act and not in terms of either Article 11 as Interest income or Article 22 of Indo-Japan Treaty as 'other income

Mariappan Austin Prakash, Bengaluru, Kanrnataka vs. Assistant Commissioner of Income Tax, Intl Txn Circle, Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 89/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2022-23

Bench: Shri Ravish Sood, Hon’Ble

Section 142(1)Section 143Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 195Section 9(1)(i)

source of income from salary to consultancy in order to avoid the taxability of same in India. Ld. AO also invoked provisions of section 9(1)(i) of the Act stating that the assessee is having a business connection in India on account of Significant Economic Presence [in short ... recoverable from the Appellant. 8. That the impugned Assessment Order invokes the provisions of "significant economic presence" as per Explanation 2A(a) to Section 9(1)(i) of the Act which is academic in the absence of any factual finding of either a fixed base as per Article

Iqvia Ag, Switzerland vs. The Deputy Commissioner of Income Tax (Internaltional Taxation) - 2(2)(2), Mumbai

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

ITA 4549/MUM/2023[2021-22]Status: DisposedITAT Mumbai02 Dec 2025AY 2021-22

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 142(1)Section 143(2)Section 144C(5)Section 90(2)

upheld the order of AO who held that Subscription Income received by the Company is in the nature of 'Royalty' under section 9(1)(vi) of the Act as well as under Article 12(3) of the Tax Treaty on the basis that it is consideration for the transfer ... nature of Subscription Fees for standard online market research database on pharmaceutical sector taxed as Royalty under Section 9(1)(vi) of the Income-tax Act, 1961 (‘the Act') and under Article 12(3) of the India- Switzerland Tax Treaty (‘Tax Treaty') 1. On the facts and in the circumstances

Iqvia Ag, Switzerland vs. The Income Tax Officer (International Taxation) - 2(2)(1), Mumbai

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

ITA 3359/MUM/2023[2020-21]Status: DisposedITAT Mumbai02 Dec 2025AY 2020-21

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 142(1)Section 143(2)Section 144C(5)Section 90(2)

DCIT, Circle-19(1), Delhi vs. Roop Automotives Ltd., Haryana, India

In the result, appeal of the Revenue is dismissed

ITA 3009/DEL/2024[2020-21]Status: DisposedITAT Delhi01 Dec 2025AY 2020-21

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.3009/िद"ी/2024(िन.व. 2020-21) Deputy Commissioner Of Income Tax, Circle-19(1), R. No. 221, 2Nd Floor, Cr Building, ...... अपीलाथ"/Appellant I.P Estate, New Delhi 110002 बनाम Vs. Roop Automotives Ltd., 19, Rozka Meo Industrial Area, Nuh, Haryana 122107 ..... "ितवादी/Respondent Pan: Aaacr-0315-C अपीलाथ" "ारा/ Appellant By : Shri Vikram Singh Sharma, Sr. Dr "ितवादी"ारा/Respondent By : Shri Ruchesh Sinha, Advocate सुनवाई क" ितिथ/ Date Of Hearing : 04/09/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 01/12/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 29.02.2024, For Assessment Year 2020-21. 2. The Appeal Is Time Barred By 50 Days. The Revenue Has Filed An Application Citing Reasons Causing Delay In Filing Of Appeal. After Perusal Of The Same, We Are Satisfied That Delay In Filing Of Appeal Is Not Intentional, The Delay Has Been Caused

For Appellant: Shri Vikram Singh Sharma, Sr. DRFor Respondent: Shri Ruchesh Sinha, Advocate

Section 9(1)(vii)

disallowance of Rs.4,81,03,713/- without appreciating that the segregation charges were established to be technical services as per explanation 2 of Section 9(1)(vii) of the Income Tax Act and the assessee was liable to deduct TDS on the same?" 2. Whether, on the facts and circumstances

Toshiba Corporation, Japan vs. The Deputy Commissioner of Income Tax, Circle Int. Tax 3(1)(1), New Delhi

In the result, appeal of the assessee is partly allowed

ITA 2587/DEL/2023[2020-21]Status: DisposedITAT Delhi01 Dec 2025AY 2020-21

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

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

Thaicom Public Company Ltd, Delhi vs. ACIT, Central Circle Intl Tax-3(1)(1), Delhi

In the result, impugned order is quashed and appeal of the assessee is allowed

ITA 1803/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं.1803/िद"ी/2025(िन.व. 2018-19) Thaicom Public Company Ltd., (Earlier Known As Shin Satellite Public Company Ltd.), C/O Mohinder Puri & Co. 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi 110001 ...... अपीलाथ"/Appellant Pan No: Aagcs-4481-E बनाम Vs. Assistant Commissioner Of Income Tax, Circle 3(1)(1), International Taxation, ..... "ितवादी/Respondent New Delhi 11002

For Appellant: Shri Ajay Vohra, Sr. Advocate with S/Shri Jatinder Singh & Akshay MathurFor Respondent: Shri M.S Nethrapal, CIT-DR (Through VC)

Section 143(3)Section 147Section 148ASection 9(1)(vi)

providing digital broadcast services through its transponders. The Assessing Officer (AO) held that, such income is taxable as Royalty under Explanation 6 to section 9(1)(vi) of the Act and under Article 12 of the India-Thailand Double Tax Avoidance Agreement (DTAA). The assessee filed reply to the said ... High Court in assessee’s own case has held that the receipts of the assessee do not constitute Royalty. Even, after amendment to section 9(1)(vi) of the Act made by the Finance Act, 2012 are considered, still such receipts are not taxable in India. The ld. Counsel furnished

Ceb Llc (Earlier Known As Ceb Inc.), United States of America vs. Assistant Commissioner of Income Tax, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2025/DEL/2025[2018-19]Status: DisposedITAT Delhi26 Nov 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2018-19] Ceb Llc (Earlier Known As The Assistant Commissioner Ceb Inc.), 1201, Wildson Of Income Tax, Blvd. Arlington, Va 22209, Vs Circle- 1(2)(1), International United States Taxation E-2 Block, Civic Care Of Address Centre, Minto Road, New First International Financial Delhi-110002. Centre, Level-2 Plot No. C-54 & 55, G Block, Bandra Kurla Complex, Bandra East, Mumbai-400051, Maharashtra, India. Pan- Aadct5119K Assessee Revenue

Section 144Section 147Section 148Section 148ASection 153(1)Section 9(1)(vi)

that the receipts of INR 47,82,983 from Genpact India Private Limited ("Genpact") are taxable as Fee for Technical Services es per section 9(1)(vi) of the Act read with Article 12 of the India- US Double Taxation Avoidance Agreement ("DTAA") 10. That on the facts and circumstances

Lm Wind Power As, Denmark vs. Assistant Commissioner of Income Tax, Circle International Tax 2(2)(1), Delhi

In the result, ground raised by the assessee is allowed

ITA 4280/DEL/2024[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Lm Wind Power As, Vs, Acit, Circle Juptervej 6, 6000 Kolding, International Tax 2(2)(1), Denmark – 999999. Delhi (Pan :Aabcl8590Q) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate Shri Aditya Vohra, Advocate Shri Arpitgoyal, Ca Revenue By : Shri Saroj Kumar Dubey, Cit Dr Date Of Hearing : 27.08.2025 Date Of Order : 21.11.2025 Order Per S. Rifaur Rahman: 1. This Appealpreferred By The Assessee Is Directed Against The Assessment Order Dated 27.01.2025 Passed By The Acit, Circle Int. Tax 2(2)(1), Delhi Under Section 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020-21 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :- “1. That On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 29.07.2024 Passed Under Section 143(3) Read With Section 144C(13) Of The Income-Tax Act, 1961 (He Act") For Assessment Year 2020-21 Assessing The Total Income Of The Assessee At Rs.81,14, 14,893 Is Bad In Law, Void- Ab-Initio & Therefore, Liable To Be Quashed And/ Or Set Aside.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Saroj Kumar Dubey, CIT DR

Section 143(3)Section 144C(13)Section 144C(5)Section 271ASection 44DSection 5Section 92C

commission received by the Assessee from LM India cannot be brought to tax in India. He submitted that as per the provisions of section 9(1)(i) of the Act, any income earned by a non-resident through or from any Business Connection in India shall be deemed ... facts of the present case, the conclusion is inescapable, i.e., the Assessee does not have any Business Connection within the meaning of section 9(1)(i) of the Act with respect to the sales commission received from LM India. He submitted that in view thereof, no portion of sales commission

Swiss Re Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, (International Taxation) Circle - 4(2)(2), Mumbai

In the result, we hold that the assessee does not have any permanent establishment in India, whether as fixed place

ITA 4092/MUM/2023[2021-22]Status: DisposedITAT Mumbai20 Nov 2025AY 2021-22

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

Section 144CSection 9(1)(i)

earned by the assessee from its Indian cedents. Assessee has a business connection in India as per the provision of Section 9(1)(i) of the Act and permanent establishment in India As per Article 5 of India- Singapore DTAA and also treating the retrocession premium amounting to Rs.8 ... draft assessment order, the learned Assessing Officer treated the assessee as having a business connection in India under section 9(1)(i) of the Act and as having a permanent establishment in India under Article 5 of the India Singapore tax treaty, both in relation to the reinsurance premium from

Swiss Re Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, (International Taxation) Circle - 4(2)(2), Mumbai

In the result, we hold that the assessee does not have

ITA 3178/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Nov 2025AY 2020-21

Section 144CSection 9(1)(i)

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

In the result, appeals of the Revenue are dismissed

ITA 3127/MUM/2025[2016-17]Status: DisposedITAT Mumbai18 Nov 2025AY 2016-17

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

erred in holding that Infomedia 18 Pvt Ltd. does not constitute a business connection' of the assessee in India under the provisions of section 9(1)(1) of the Income Tax Act, 1961 (the Act) and accordingly, the income of the assessee was not taxable in India as business income ... Indian Suppliers to the assessee is not Rs taxable in India as Fee for Technical Services (FTS) under the provisions of section 9(1)(vii) of the Act? 4. Without prejudice, whether on the facts and in the circumstances of the case and in law, DTAA between India and Singapore

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

In the result, appeals of the Revenue are dismissed

ITA 3126/MUM/2025[2015-16]Status: DisposedITAT Mumbai18 Nov 2025AY 2015-16

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