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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)

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 368/BANG/2020[2014-15]Status: DisposedITAT Bangalore29 Apr 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

definition of FTS/FIS as per the provisions Page 5 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 of section 9(1)(vii) of the Act and also as per the provisions of the DTAA between India and the respective countries. Aggrieved by the order ... render any other service to the assessee. It was submitted that, consequently in respect of the reimbursements made, the provisions of section 9(1)(vii) would not be attracted. 19. It was submitted that, as per section 9(1)(vii), the term 'fees for technical services' means any 'consideration

M/S Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 367/BANG/2020[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

definition of FTS/FIS as per the provisions Page 5 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 of section 9(1)(vii) of the Act and also as per the provisions of the DTAA between India and the respective countries. Aggrieved by the order ... render any other service to the assessee. It was submitted that, consequently in respect of the reimbursements made, the provisions of section 9(1)(vii) would not be attracted. 19. It was submitted that, as per section 9(1)(vii), the term 'fees for technical services' means any 'consideration

Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 366/BANG/2020[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

definition of FTS/FIS as per the provisions Page 5 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 of section 9(1)(vii) of the Act and also as per the provisions of the DTAA between India and the respective countries. Aggrieved by the order ... render any other service to the assessee. It was submitted that, consequently in respect of the reimbursements made, the provisions of section 9(1)(vii) would not be attracted. 19. It was submitted that, as per section 9(1)(vii), the term 'fees for technical services' means any 'consideration

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 365/BANG/2020[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

definition of FTS/FIS as per the provisions Page 5 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 of section 9(1)(vii) of the Act and also as per the provisions of the DTAA between India and the respective countries. Aggrieved by the order ... render any other service to the assessee. It was submitted that, consequently in respect of the reimbursements made, the provisions of section 9(1)(vii) would not be attracted. 19. It was submitted that, as per section 9(1)(vii), the term 'fees for technical services' means any 'consideration

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 364/BANG/2020[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

definition of FTS/FIS as per the provisions Page 5 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 of section 9(1)(vii) of the Act and also as per the provisions of the DTAA between India and the respective countries. Aggrieved by the order ... render any other service to the assessee. It was submitted that, consequently in respect of the reimbursements made, the provisions of section 9(1)(vii) would not be attracted. 19. It was submitted that, as per section 9(1)(vii), the term 'fees for technical services' means any 'consideration

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 363/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

definition of FTS/FIS as per the provisions Page 5 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 of section 9(1)(vii) of the Act and also as per the provisions of the DTAA between India and the respective countries. Aggrieved by the order ... render any other service to the assessee. It was submitted that, consequently in respect of the reimbursements made, the provisions of section 9(1)(vii) would not be attracted. 19. It was submitted that, as per section 9(1)(vii), the term 'fees for technical services' means any 'consideration

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 362/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

definition of FTS/FIS as per the provisions Page 5 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 of section 9(1)(vii) of the Act and also as per the provisions of the DTAA between India and the respective countries. Aggrieved by the order ... render any other service to the assessee. It was submitted that, consequently in respect of the reimbursements made, the provisions of section 9(1)(vii) would not be attracted. 19. It was submitted that, as per section 9(1)(vii), the term 'fees for technical services' means any 'consideration

M/S. Dmg Mori India Private Limited (Formerly Dmg Mori Seiki India Machines and Services Private Limited), Bangalore vs. The Deputy Commissioner of Income Tax, Circle- 11(1), Bangalore

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

ITA 165/BANG/2020[2009-10]Status: DisposedITAT Bangalore29 Apr 2022AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 165/Bang/2020 Assessment Year : 2009-10 M/S. Dmg Mori India Pvt. Ltd. (Formerly Dmg Mori Seiki India Machines & The Deputy Services Pvt. Ltd.), Commissioner Of No. 3/1, 3Rd Main Road, Income Tax, Kiadb, Peenya, 1St Stage, Circle – 11(1), Ward No. 1, Hmt, Vs. Bangalore. Bangalore – 560 058. Pan: Aabcd0003E Appellant Respondent Assessee By : Shri Vikram, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 22-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By The Assessee Against Order Dated 29/11/2019 Passed By The Ld.Cit(A)-2, Bangalore For Assessment Year 2009-10 On Following Consolidated Grounds Of Appeal: “1. The Order Of The Cit(Appeals) Is Contrary To Law, Facts & Circumstances Of The Case. 2. Disallowance Under Section 40(A)(I) Of The Act (Rs.2,76,24,000/-) 2.1. Disallowance U/S.40(A)(I) Unwarranted: The Cit(Appeals) Erred In Confirming The Disallowance Of Payments Made To M/S R.S Mail Limited , United Kingdom

For Appellant: Shri Vikram, Advocate
Section 234BSection 271(1)(c)Section 40

provision makes it clear that the 'Market survey expenses' are in the nature of technical/consultancy services and clearly falls within the scope of section 9(1)(vii) of the Income tax act and therefore is liable for withholding of taxes. The contention of the appellant that ... India, on which, TDS was liable to be deducted. The Ld.CIT(A) upheld the action of Ld.AO, by relying on Explanation 2 to section 9(1)(vii) of the Act. In our opinion, Explanation 2, to section 9(1)(vii) cannot be applied, as the assessee cannot be held liable

Lemnisk Private Limited (Formerly Known As 'Vizury Interactive Solutions Private Limited'), Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result appeal filed by assessee for assessment year

ITA 2129/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

expenses have been incurred for earning income from a source outside India and therefore not liable to tax under the provisions of section 9(1)(vii) of the Act. c. The learned CIT(A) failed -to 'appreciate that the payments made in relation to consultancy services provided by various vendors ... DTAA Article 12 & Article 14 Sachin Kulkarni 6,37,492 China of India-China DTAA Kwai Wing Egan Hong Kong As per section 9(1)(i) of 16,26,276 Lau the Act Indonesia Article 14 of India- Dicky Hermawan 21,78,860 Indonesia DTAA Ridho Putradi Indonesia Article

Lemnisk Private Limited (Formerly Known As 'Vizury Interactive Solutions Pvt Ltd'), Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result appeal filed by assessee for assessment year

ITA 1851/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

expenses have been incurred for earning income from a source outside India and therefore not liable to tax under the provisions of section 9(1)(vii) of the Act. c. The learned CIT(A) failed -to 'appreciate that the payments made in relation to consultancy services provided by various vendors ... DTAA Article 12 & Article 14 Sachin Kulkarni 6,37,492 China of India-China DTAA Kwai Wing Egan Hong Kong As per section 9(1)(i) of 16,26,276 Lau the Act Indonesia Article 14 of India- Dicky Hermawan 21,78,860 Indonesia DTAA Ridho Putradi Indonesia Article

M/S Irunway India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed

ITA 229/BANG/2019[2015-16]Status: DisposedITAT Bangalore27 Apr 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2015-16 M/S. Irunway India Private Limited, Dcit, Vs. Regus Business Center, Office Circle – 3(1)(1), No.1015, Bengaluru. 10Th Floor, Tower-B, Unitech Cyber Park, Sector 39, Gurugram, Gurgaon, Haryana – 122 003. Pan : Aabci 5613 D Appellant Respondent

For Appellant: Shri. T. Suryanarayana, Senior AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 195Section 37Section 40

assessee submitted that the outsourcing charges does not qualify as FTS under the Act. In this regard the assessee submitted that as per section 9(1)(vii) of the Act, income by way of 'Fees for Technical Services Page 9 of 34 [`FTS'] is deemed to accrue or arise ... India if it is payable by a resident of India. Explanation 2 to section 9(1)(vii) of the Act defines the term `FTS' to mean any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical

M/S Belgacom International Carrier Services Sa, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1) International Taxation, Bangalore

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 2884/BANG/2017[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 2884/Bang/2017 Assessment Year : 2008-09 M/S. Belgacom The Deputy International Carrier Commissioner Of Services Sa, Income Tax, Rue Lebeau 4, Circle -1(1), 1000 Brussels, International Taxation, Vs. Belgium. Bangalore. Appellant Respondent : Shri V. Sridharan, Senior Assessee By Advocate : Shri Pradeep Kumar, Cit-Dr & Revenue By Smt. Vandana Sagar, Cit-Dr Date Of Hearing : 16-03-2022 Date Of Pronouncement : 26-04-2022 Order Per Beena Pillaipresent Appeal Is Filed By Non Resident Assessee Against Order Dated 30.10.2017 Passed By Dcit (It), Circle -1(1), Bangalore On Following Grounds Of Appeal: “Being Aggrieved By The Order Of The Learned Dcit, Circle - 1(1), International Taxation, Bengaluru ('A0'), Read With The Order Of The Learned Dispute Resolution Panel ('Drp*), Bengaluru, The Assessee Begs To Prefer The Present Appeal On The Following Grounds: 1. The Learned Ao Erred In Exercising, Jurisdiction U/S 147 Of The Act In The Case Of The Appellant. 2. The Lower Authorities Erred In Holding That A Sum Of Rs. 6,87,13,119/- Received By The Appellant From Its Customer In India Is In The Nature Of 'Royalty' Within The Meaning Of Section 9(1)(Vi) Of The It Act & Accordingly Taxable In India Under The It Act.

For Respondent: Shri V. Sridharan, Senior
Section 143(3)Section 147Section 148Section 234ASection 234BSection 234CSection 9(1)(v)Section 9(1)(vi)Section 9(1)(vii)

received by the Appellant from its customer in India is in the nature of 'royalty' within the meaning of section 9(1)(vi) of the IT Act and accordingly taxable in India under the IT Act. Page 2 IT(IT)A No. 2884/Bang/2017 3. The lower authorities erred in holding ... holding that the Appellant failed to produce evidences before them. 6. The lower authorities erred in holding that the retrospective amendment to section 9(1)(vi) of the IT Act would apply in interpreting the Article 12(3) of the Double Taxation Avoidance Agreement between India and Belgium. 7. Without

Tata Aig General Insurance Co. Ltd., Mumbai vs. Dy CIT - 8(3)(1), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1718/MUM/2020[2015-16]Status: DisposedITAT Mumbai25 Apr 2022AY 2015-16
Section 101ASection 143(3)Section 2(9)Section 3Section 30Section 37Section 37(1)Section 40

which have indeed been carried out from India, can be construed as enabling invoking of 'business connection' of the assessee as envisaged under Section 9(1)(i) of the Act or whether the Indian subsidiary constitutes a PE of assessee in India. Article 5(1) of the India- Germany ... come to a conclusion that the income-tax authorities have erred in holding that there exists a 'business connection' in India under Section 9(1)(i) of the Act and also that there exists a PE in India within the meaning of Article 5(1) and/or

Naveen Virendrakumar Gupta, Thane vs. ITO (It) 2(3)(1), Mumbai

In the result, this appeal by the assessee stands allowed for statistical purposes

ITA 2476/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Apr 2022AY 2012-13
Section 15Section 6Section 9

value is a part of the arrear salary for the services rendered in India paid in the previous year. Therefore, provisions of Section 9(1)(I1) applies in the case of assessee. Further, the contention of the assessee that since the assessee was working with the company PT Megesari

Tata Consultancy Services Ltd, Mumbai vs. ACIT Large Tax Payer Unit-1, Mumbai

797/Mum/2018

ITA 1769/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Apr 2022AY 2013-14
Section 143(3)Section 2Section 2(43)Section 37Section 40Section 90

nature of royalty as per section 9(i)(vi) of the Act. In this context, he referred to Explanation-3 to section 9(1)(vi) of the Act as well as CBDT Circular no.621 dated 9th December 2019. Having held so, the Assessing Officer observed that since the assessee ... respect of" copyright, the transfer of all or any rights in relation to copyright is a sine qua non under Explanation2 to section 9(1)(vi) of the Act. in short, there must be transfer by way of licence or otherwise, of all or any of the rights mentioned

Hermes Maritime Services P Ltd, Mumbai vs. ACIT 15 (2)(1), Mumbai

In the result appeal filed by the assessee is allowed for statistical purposes

ITA 4208/MUM/2019[2014-15]Status: DisposedITAT Mumbai07 Apr 2022AY 2014-15

Bench: Shri Vikas Awasthy & Shri Gagan Goyalm/S Hermes Maritime Services Pvt. Ltd. 1001/1002, Great Eastern Summit-B, Plot No. 66, Sector-15, Cbd Belapur, Navi Mumbai-400614 Pan: Aabch4865Q ...... Appellant Vs. Acit-15(2) (1), Aayakar Bhavan, M.K. Road, Mumbai-400020. ..... Respondent Appellant By : Sh. Rajen Damani Respondent By : Sh. Milind S. Chavan Date Of Hearing : 15/03/2022 Date Of Pronouncement : 07/04/2022 Order Per Gagan Goyal, A.M:

For Appellant: Sh. Rajen DamaniFor Respondent: Sh. Milind S. Chavan
Section 143(3)Section 195Section 3Section 36(1)Section 36(1)(ii)Section 40

question of income received or deemed to be received in India by or on behalf of such non-resident. e. According to section 9(1) (vii) (b) of the Act which says that “income by way of fees for technical services payable by a person who is a resident, except

Tata Consultancy Services Ltd, Mumbai vs. Asst CIT Ltu-1, Mumbai

In the result, appeal by the assessee is partly allowed for statistical purpose

ITA 1650/MUM/2016[2011-12]Status: DisposedITAT Mumbai06 Apr 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Ms. Vatsalaa Jha, CIT–DR
Section 115JSection 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 2(43)Section 37Section 40Section 90Section 91

Tata Consultancy Services Ltd. ITA No. 17/Mum./2011 ITA no.1650/Mum./2016 ITA no.1054/Mum./2016 software cannot be considered as payment of royalty under section 9(1)(vi) of the Act. Further, the assessee submitted that the payment for purchase of software is also not covered under the restrictive definition ... assessment order dated 16.02.2015, held that the payment made for import of software is in the nature of royalty within the meaning of section 9(1)(vi) of the Act. The Assessing Officer also referred to Explanation–3 to section 9(1)(vi) of the Act as well as CBDT

Edunxt Global Sdn Bhd, Malaysia vs. The Deputy Commissioner of Income Tax, Circle- 1(1), International Taxation, Bengaluru

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 2496/BANG/2017[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 2496/Bang/2017 Assessment Year : 2014-15 M/S. Edunxt Global Sdn Bhd, The Deputy Unit A(Ii) Level 5. Commissioner Of Income Menara Shell, Tax, 211 Jalan Tun Circle 1(1), Sambathan, International Taxation, Kuala Lumpur, Vs. Bangalore. My – 50470, Malaysia. Appellant Respondent Assessee By : Shri Padamchand Khincha, Ca : Shri K.V. Aravind, Advocate & Revenue By Standing Counsel For Revenue Date Of Hearing : 23-03-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Appeal By Non Resident Assessee Arises Out Of Final Assessment Order Dated 26.09.2017 Passed By The Ld.Dcit(It), Circle -1(1), Bangalore For Assessment Year 2014-15 On Following Grounds Of Appeal: “General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon'Ble Drp To The Extent Prejudicial To The Appellant Is Had In Law & Liable To Be Quashed.

For Appellant: Shri Padamchand Khincha, CA
Section 143(3)Section 144Section 9(1)(vi)

have erred in holding that the income earned by the appellant is in nature of royalty under section 9(1)(vi) of the Income Tax Act,1961. 4. The ld. AO has failed to appreciate that the payment made by a resident company to the appellant cannot be treated ... allow the Indian Company to enjoy any patent, trademark or copyright. Therefore, receipt from such services cannot be considered as royalty under section 9(1)(vi) of the Act. 6. The Id. AO has erred in not appreciating that as the payer was not under an obligation to deduct

ACIT (It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ld., Mumbai

In the result, the appeals filed by the Revenue are dismissed

ITA 1177/MUM/2021[2017-18]Status: DisposedITAT Mumbai28 Mar 2022AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Amarjit Singh () Assessment Year: 2017-18 & Assessment Year: 2017-18 Acit (It)-4(3)(1), M/S Viacom 18 Media Pvt. Ltd., Room No. 1613, 16Th Floor, Air Vs. Zion Bizworld, Subhash Road-A, Near India Building, Nariman Point, Garware Office, Ville Parle (East), Mumbai-400020. Mumbai-400057 Pan No. Aaacm 9164 E Appellant Respondent

For Appellant: Mr. Nimesh Vora, ARFor Respondent: Mr. S.N. Kabra , DR
Section 195Section 195(2)Section 9(1)Section 9(1)(vi)

taking into account that the payments made by the assessee to Intelsat for transponder charges are specifically covered by Explanation 6 to section 9(1)(vi) as being included in the expression 'process' and hence fall under definition of royalty as per Explanation 2 to section 9(1 ... facts and circumstances of the case and in law, the CIT(A) has erred in not taking into account that Explanation 6 to section 9(1) (vi) of the Act was inserted by the Legislature by way of Finance Act, 2012 as a declaratory and clarificatory amendment with retrospective effect

Play Games 24 X 7 Private Limited, Mumbai vs. Dy.CIT-13(1)(2), Mumbai

In the result, the appeal filed by the assessee is allowed whereas the Cross-objection filed by the Revenue is dismissed

ITA 1533/MUM/2019[2015-16]Status: DisposedITAT Mumbai23 Mar 2022AY 2015-16

Bench: Shri Promod Kumar () & Ms. Suchitra Kamble () Assessment Year: 2015-16

For Appellant: Mr. Percy J. Pardiwala, Sr. AdvocateFor Respondent: Mr. Chintamani V. Dingankar, Sr. DR
Section 195Section 40Section 9Section 9(1)(vii)

nature of Fees for Technical Services (‘FTS’) which are rendered in India and hence within the meaning of Section 9(1)(vii) of the Act and thereby, erred in disallowing the aforesaid sum in view of the provision of Section 40(a)(ia) of the Act. Play Game 24X7 ... Facebook towards banner advertisement expenses amounting to INR 10,46,35,355 should be disallowed under Section 40(a)(ia) read with Section 9(1)(vii) and 195 of the Act on account of non-withholding of taxes, without appreciating the fact that the payments were clearly in the nature