← All Phrases

“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)

I.A.R. Systems Aktiebolag, Mumbai vs. DCIT(It)-2(2)(1), Mumbai

In the result, appeals filed by the assessee are allowed

ITA 598/MUM/2022[2018-19]Status: DisposedITAT Mumbai02 May 2023AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)Section 9(1)(vi)

learned Deputy Commissioner erred in taxing income of Rs. 2,88,87,790 as royalty under section 9(1)(vi) of the Act as well as Article 12 of the India-Sweden Tax Treaty. 3. The learned Deputy Commissioner erred in not appreciating the fact that the amount ... Assessee's receipts from Indian customers, is held to be taxable in India as Royalty as per amended definition of Royalty as per section 9(1)(vi) of the Act, amended by the Financial Act, 2012 as well as Article 12 of India- Sweden DTAA. Accordingly, he brought

Deputy Commissioner of Income Tax (It)-3(2)(1), Mumbai vs. M/S Marriott International Design & Construction Services Inc., Mumbai

In the result the appeal filed by the Assessing Officer is thus dismissed

ITA 2977/MUM/2022[2018-2019]Status: DisposedITAT Mumbai02 May 2023AY 2018-2019

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit (It) – 3(2)(1) V. M/S. Marriott International Design Room No. 1632, 16Th Floor & Construction Services Inc., Air India Building, Nariman Point C/O. Marriot Hotels India Pvt. Ltd., Mumbai – 400 021 303A, 304, Fulcrum B-Wing, Hiranandani Business Park Mumbai, Sahar Road Andheri (E) - 400099 Pan: Aagcm5401Q (Appellant) (Respondent) C.O. No. 01/Mum/2023 [Arising Out Of Ita No. 2977/Mum/2022 (A.Y: 2018-19)] M/S. Marriott International Design V. Dcit (It) – 3(2)(1) & Construction Services Inc., Room No. 1632, 16Th Floor C/O. Marriot Hotels India Pvt. Ltd., Air India Building 303A, 304, Fulcrum Nariman Point B-Wing, Hiranandani Business Park Mumbai – 400 021 Mumbai, Sahar Road Andheri (E) - 400099 Pan: Aagcm5401Q (Appellant) (Respondent) Assessee Represented By : Shri Paras Savla Department Represented By : Shri Kunal Haver

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

treated as an agent within the meaning of section 163(1), there was no business connection within the meaning of section 9(1) of the Act so the income accruing to the non resident foreign company could not be assessed through as agent. That order was affirmed by the Tribunal ... Design & Construction Services Inc., income could not be deemed to accrue or arise to the foreign company in India within the meaning of section 9(1) as such, the said sum paid to the foreign company at London was not assessable in the hands of the assessee company even

Rga International Reinsurance Company Designated Activity Co, Mumbai vs. Dy CIT (International Taxation)-4(1)(1), Mumbai

In the result, the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

ITA 1022/MUM/2021[2017-18]Status: DisposedITAT Mumbai02 May 2023AY 2017-18

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blerga International Reinsurance V. Dcit (International Taxation) -4(1)(1) Room No. 172, 17Th Floor Company Designated Activity Air India Building, Nariman Point Company Mumbai – 400 021 C/O. S.R.B.C & Associates Llp 14Th Floor, The Ruby 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aadcr1226K (Appellant) (Respondent) Assessee Represented By : Shri P.S. Paridiwala & Ms. Jasmin Amalasadvala Department Represented By : Ms. Surabhi Sharma

Section 115BSection 144C(5)Section 9(1)(i)

directions of the Hon'ble DRP. erred in concluding that the Appellant has a business connection in India as per the provisions of section 9(1)(i) of the Act on the basis that the Appellant is earning income from India on a regular and continuous basis 2. Ground ... view of this, there is a clear cut business connection and the income of the Assessee is taxable in India in terms of section 9(1)(i) of the Act.  Further, the assessee is having a regular flow of income from India which further strength the argument that the Assessee

Expeditors International of Washington, Usa vs. ACIT, Circle 1(2)(2), International Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 355/DEL/2023[2020-21]Status: DisposedITAT Delhi02 May 2023AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2020-21

For Appellant: Shri Rohan Khare, AdvFor Respondent: Shri Vizay Vasanta, CIT- DR
Section 143(3)Section 234ASection 234BSection 270ASection 9(1)(vi)Section 9(1)(vii)

services rendered outside India, is in the nature of Fee for Technical Services/Fee for Included Services ("FTS'/ "FIS") as per the provisions of section 9(1)(vii) of the Act and Article 12 of the India-USA Double Taxation Avoidance Agreement ("DTAA"). 3. That ... received by the Appellant from Expeditors International (India) Private Limited (EI India) is in nature of FTS/ FIS as per the provisions of section 9(1)(vii) of the Act and Article 12 of the India-USA DTAA. 4. That the AO and the Ld. DRP, on the facts

DCIT (It)-4(1)(1), Mumbai vs. M/S Reliance Jio Infocomm Ltd, Mumbai

In the result, the appeal of the Revenue stands dismissed

ITA 2866/MUM/2022[2019-20]Status: DisposedITAT Mumbai26 Apr 2023AY 2019-20

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2866/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) Dcit(It)-4(1)(1) बिधम/ M/S. Reliance Jio Room No. 1712, 17Th Floor, Infocomm Ltd Vs. Air India Building, Nariman 3Rd Floor, Maker Point, Mumbai-400021. Chamber-Iv, 222, Nariman Point, Mumbai- 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabci6363G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nimesh Vora/Ms. Moksha Moksha Mehta Revenue By: None सुनवाई की तारीख / Date Of Hearing: 24/02/2023 घोषणा की तारीख /Date Of Pronouncement: 26/04/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue Against The Order Of The Ld. Cit(A)/Nfac, Mumbai Dated 08.09.2022 For The Ay 2019-20. 2. The Grounds Of Appeal Of The Revenue Are As Under: - A. “Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Holding That Tax Was Not Required To Be Deducted At Source On The Payment Made By The Assessee To Reliance Jio Infocomm Uk (Rjiuk) For Availing Bandwidth Services As It Did Not Amount To Income Of The Payee By Way Of Royalty U/S 9(1)(Vi) Of The It Act, 1961 Read With Article 13 Of The India-Uk Dtaa. B. “Whether On The Facts & Circumstances Of The Case & In Law, The Ld, Cit(A) Has Erred In Holding That Tax Was Not Required To Be Deducted At Source On The Payment Made By The Assessee To Reliance Jio Infocomm Uk (Rjiuk) For Availing Bandwidth Services As It Did Not Amount To Income Of The Payee

For Appellant: Shri Nimesh Vora/Ms. MokshaFor Respondent: None
Section 195Section 248Section 9Section 9(1)(vi)

payee 2 A.Y. 2019-20 Reliance Jio Infocomm Ltd. by way of royalty within the meaning of clause (iva) to Explanation 2 of section 9(1)(vi) of the IT Act, 1961 read with Article 13(3)(b) of India-UK DTAA” C. “Whether on the facts and circumstances ... facts and circumstances of the case and in law, Ld. CIT(A) has erred in not considering Explanation 5 and 6 to section 9(1)(vi) of the Act in relation to payment made by the assessee to M/s. RJIUK for bandwidth services in light of direct mandate provided

Deputy Commissioner of Income Tax (International Taxation)-2(1)(1), Mumbai vs. M/S Cooperative Babobank Ua., Mumbai

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 2978/MUM/2022[2015-2016]Status: DisposedITAT Mumbai21 Apr 2023AY 2015-2016

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Soumendu Kumar Dash
Section 250

well as the DTAA in respect of cross-border transactions of the non-residents. The AO also referred to the amendment to section 9(1)(v) of the Act vide Finance Act, 2015. Accordingly, the AO treated the interest paid by the assessee as income of the head office apportioned ... Branch is not taxable in the hands of H.O. or overseas branches, all being a single entity. As regards reliance on amendment to section 9(1)(v)(c) by way of the Finance Act, 2015 w.e.f. 01.04.2016, being clarificatory in nature, the jurisdictional Tribunal in the cases of BNP Paribas

Deputy Comm. of Income Tax (Int Taxation)-2(1)(1), Mumbai vs. M/S Cooperative Rabobank Ua, Mumbai

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 2514/MUM/2022[2013-2014]Status: DisposedITAT Mumbai21 Apr 2023AY 2013-2014

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Soumendu Kumar Dash
Section 250

well as the DTAA in respect of cross-border transactions of the non-residents. The AO also referred to the amendment to section 9(1)(v) of the Act vide Finance Act, 2015. Accordingly, the AO treated the interest paid by the assessee as income of the head office apportioned ... Branch is not taxable in the hands of H.O. or overseas branches, all being a single entity. As regards reliance on amendment to section 9(1)(v)(c) by way of the Finance Act, 2015 w.e.f. 01.04.2016, being clarificatory in nature, the jurisdictional Tribunal in the cases of BNP Paribas

Deputy Comm. of Income Tax (Int Taxation)-2(1)(1), Mumbai vs. M/S Cooperative Rabobank Ua, Mumbai

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 2513/MUM/2022[2014-2015]Status: DisposedITAT Mumbai21 Apr 2023AY 2014-2015

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Soumendu Kumar Dash
Section 250

well as the DTAA in respect of cross-border transactions of the non-residents. The AO also referred to the amendment to section 9(1)(v) of the Act vide Finance Act, 2015. Accordingly, the AO treated the interest paid by the assessee as income of the head office apportioned ... Branch is not taxable in the hands of H.O. or overseas branches, all being a single entity. As regards reliance on amendment to section 9(1)(v)(c) by way of the Finance Act, 2015 w.e.f. 01.04.2016, being clarificatory in nature, the jurisdictional Tribunal in the cases of BNP Paribas

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1953/DEL/2022[2018-19]Status: FixedITAT Delhi20 Apr 2023AY 2018-19

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

Section 8 is merely a procedural law. He pointed that words “declared or distributed” in section 8 do not find place in section 9(1)(iv) of the Act. Therefore, dividend income paid to a non-resident is deemed to accrue in India only on payment and not on declaration ... with the amount due to them. It is at this stage that the income for non-resident shareholders gets accrued in terms of section 9(1)(iv) of the Act. From the point of view of tax treaty, definition of dividend in DTAA also used the word “paid

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1952/DEL/2022[2017-18]Status: FixedITAT Delhi20 Apr 2023AY 2017-18

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

Section 8 is merely a procedural law. He pointed that words “declared or distributed” in section 8 do not find place in section 9(1)(iv) of the Act. Therefore, dividend income paid to a non-resident is deemed to accrue in India only on payment and not on declaration ... with the amount due to them. It is at this stage that the income for non-resident shareholders gets accrued in terms of section 9(1)(iv) of the Act. From the point of view of tax treaty, definition of dividend in DTAA also used the word “paid

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 521/DEL/2021[2016-17]Status: FixedITAT Delhi20 Apr 2023AY 2016-17

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

Section 8 is merely a procedural law. He pointed that words “declared or distributed” in section 8 do not find place in section 9(1)(iv) of the Act. Therefore, dividend income paid to a non-resident is deemed to accrue in India only on payment and not on declaration ... with the amount due to them. It is at this stage that the income for non-resident shareholders gets accrued in terms of section 9(1)(iv) of the Act. From the point of view of tax treaty, definition of dividend in DTAA also used the word “paid

Maruti Suzuki India Limited, New Delhi vs. ACIT, Spl. Range-6, New Delhi

ITA 8968/DEL/2019[2015-16]Status: HeardITAT Delhi20 Apr 2023AY 2015-16

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

Section 8 is merely a procedural law. He pointed that words “declared or distributed” in section 8 do not find place in section 9(1)(iv) of the Act. Therefore, dividend income paid to a non-resident is deemed to accrue in India only on payment and not on declaration ... with the amount due to them. It is at this stage that the income for non-resident shareholders gets accrued in terms of section 9(1)(iv) of the Act. From the point of view of tax treaty, definition of dividend in DTAA also used the word “paid

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 8009/DEL/2018[2014-15]Status: HeardITAT Delhi20 Apr 2023AY 2014-15

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

Section 8 is merely a procedural law. He pointed that words “declared or distributed” in section 8 do not find place in section 9(1)(iv) of the Act. Therefore, dividend income paid to a non-resident is deemed to accrue in India only on payment and not on declaration ... with the amount due to them. It is at this stage that the income for non-resident shareholders gets accrued in terms of section 9(1)(iv) of the Act. From the point of view of tax treaty, definition of dividend in DTAA also used the word “paid

Sunbeam Auto Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 235/DEL/2017[2013-14]Status: DisposedITAT Delhi06 Apr 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Dble & Ms. Astha Chandraassessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. Cit, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. Cit Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, Pan Aabcs2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. Dcit, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent)

For Appellant: Ms. Shashi M Kapila, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 264Section 37(1)Section 40Section 43(1)

assessee held that the services provided by the said parties fall within the purview of Fees for Technical Services (“FTS”) as per section 9(1)(vii) of the Act and Fees for Included Services (“FIS”) as per Article 12(4) of India-USA Double Taxation Avoidance Agreement (“India-USA DTAA ... also for enduring benefits to assessee’s business. Thus soliciting of business orders is only a small part of it. As per section 9(1)(vii) ‘Fee for Technical Services’ (FTS) means any consideration received for rendering of any technical, managerial or consultancy services. As per the agreement

Addl. CIT, New Delhi vs. M/S. Sunbeam Auto Pvt. Ltd., New Delhi

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

ITA 5127/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Apr 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Dble & Ms. Astha Chandraassessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. Cit, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. Cit Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, Pan Aabcs2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. Dcit, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent)

For Appellant: Ms. Shashi M Kapila, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 264Section 37(1)Section 40Section 43(1)

assessee held that the services provided by the said parties fall within the purview of Fees for Technical Services (“FTS”) as per section 9(1)(vii) of the Act and Fees for Included Services (“FIS”) as per Article 12(4) of India-USA Double Taxation Avoidance Agreement (“India-USA DTAA ... also for enduring benefits to assessee’s business. Thus soliciting of business orders is only a small part of it. As per section 9(1)(vii) ‘Fee for Technical Services’ (FTS) means any consideration received for rendering of any technical, managerial or consultancy services. As per the agreement

Sunbeam Auto Ltd., New Delhi vs. Addl. CIT, New Delhi

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

ITA 4378/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Apr 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Dble & Ms. Astha Chandraassessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. Cit, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. Cit Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, Pan Aabcs2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. Dcit, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent)

For Appellant: Ms. Shashi M Kapila, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 264Section 37(1)Section 40Section 43(1)

assessee held that the services provided by the said parties fall within the purview of Fees for Technical Services (“FTS”) as per section 9(1)(vii) of the Act and Fees for Included Services (“FIS”) as per Article 12(4) of India-USA Double Taxation Avoidance Agreement (“India-USA DTAA ... also for enduring benefits to assessee’s business. Thus soliciting of business orders is only a small part of it. As per section 9(1)(vii) ‘Fee for Technical Services’ (FTS) means any consideration received for rendering of any technical, managerial or consultancy services. As per the agreement

Relx Inc, Gurgaon vs. ACIT, Circle Int Tax 3(1)(1), New Delhi

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

ITA 1877/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Apr 2023AY 2018-19

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

For Appellant: Shri Ravi Sharma, Adv.; &For Respondent: Shri Anshuman Pattnaik
Section 270ASection 9(1)(vii)

received from the Indian customers as subscription fees by treating it as Fees for Technical Services ('FTS') as per the provisions of section 9(1)(vii) of the Income-tax Act, 1961 (the Act) without appreciating that there are no technical services rendered at all. Accordingly, the Appellant prays that ... received from the Indian customers as subscription fees by treating it as Fees for Technical Services ('FTS') as per the provisions of section 9(1)(vii) of the Income-tax Act, 1961 (the Act) without appreciating that there are no technical services rendered at all. Accordingly, the Appellant prays that

Relx Inc, Gurgaon vs. ACIT, Circle Int Tax 3(1)(1), New Delhi

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

ITA 1876/DEL/2022[2019-20]Status: DisposedITAT Delhi05 Apr 2023AY 2019-20

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

For Appellant: Shri Ravi Sharma, Adv.; &For Respondent: Shri Anshuman Pattnaik
Section 270ASection 9(1)(vii)

received from the Indian customers as subscription fees by treating it as Fees for Technical Services ('FTS') as per the provisions of section 9(1)(vii) of the Income-tax Act, 1961 (the Act) without appreciating that there are no technical services rendered at all. Accordingly, the Appellant prays that ... received from the Indian customers as subscription fees by treating it as Fees for Technical Services ('FTS') as per the provisions of section 9(1)(vii) of the Income-tax Act, 1961 (the Act) without appreciating that there are no technical services rendered at all. Accordingly, the Appellant prays that

Inter Continental Hotels Group (Asia Pacific) Pte Ltd., Singapore vs. ACIT, Circle- 2(1)(1), International Taxation, New Delhi

In the result, the appeal is allowed

ITA 698/DEL/2021[2017-18]Status: DisposedITAT Delhi05 Apr 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. S. K. Aggarwal, CA &For Respondent: Sh. Anshuman Pattnaik, CIT DR
Section 143(3)

DTAA between India and USA or "fees for technical services" within the meaning given in Explanation 2 to section 9(1){vii). 73. In order to decide this issue relating to the applicability of Article 12(3)(a), 12(4)( a) or 12(4)(b) 19 Inter Continental Hotels Group ... Asia Pacific) Pte Ltd. of the DTAA or the provisions of section 9(1)(vii) read with Explanation 2 to the payment received or receivable by the assessee from the Indian hotels/clients in pursuance of the agreements entered into with them, it is necessary to appreciate the exact nature

Fraport Ag Frankfurt Airport Services Worldwide, New Delhi vs. ACIT (International Taxation), New Delhi

In the result, the appeal is partly allowed

ITA 287/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Apr 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 9(1)(vii)

accept assessee’s claim. Treating the receipt as Fee for Technical Services (FTS) under Article 12 of India – Germany DTAA as well as section 9(1)(vii) of the Act, the Assessing Officer held that the amount is taxable in India. While doing so, he held that such receipts ... technical and consultancy services the receipts are in the nature of FTS, both under Article 12 of India – Germany DTAA as well as section 9(1)(vii) of the Act. 10. We have considered rival submissions in the light of the decisions relied upon and perused the materials on record