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“Section 9(1)(7)”

Section References (mined)Section 9Section 9(1)(7)5 judgments

The decision most relied on for Section 9(1)(7) is Set Satellite Pte Ltd. v. CIT (307 ITR 205), cited in 96 judgments on BharatTax.

Leading authorities on Section 9(1)(7)

Set Satellite Pte Ltd. v. CIT
307 ITR 205 · 2008 · High Court
96
citing judgments

If a Dependent Agency Permanent Establishment (DAPE) is remunerated at arm's length based on transfer pricing principles, no further profits can be attributed to the foreign enterprise. The principles of profit attribution under DTAA Article 7 are pari-materia to Section 9(1)(i) of the Income Tax Act.

CIT v. Shree Rajasthan Syntex Ltd.
313 ITR 231 · 2009 · High Court
55
citing judgments

This case establishes principles for distinguishing operating leases from finance leases and determining if leased equipment constitutes a Permanent Establishment (PE). It also clarifies that reassessment proceedings initiated on borrowed satisfaction without independent application of mind are invalid.

Bharti Airtel v. ITO (TDS)
67 Taxmann.com 223 · 2016 · High Court
53
citing judgments

Payment for human intervention to install or put equipment in place, distinct from human intervention involved in the transportation of calls between networks, does not constitute Fee for Technical Services (FTS) under section 9(1)(vii) of the Income-tax Act.

DIT v. Abbey Business Services Private Limited
122 Taxmann.com 174 · 2020 · High Court
46
citing judgments

Expenses incurred and reimbursed for seconded employees under a secondment agreement are not liable to tax deduction at source and do not constitute 'fees for technical services'. The secondment agreement itself forms an independent arrangement for securing services.

Galileo International Inc. v. DCIT
116 ITD 1 · 2009 · ITAT
41
citing judgments

Income is chargeable to tax in India only to the extent it is reasonably attributable to operations carried out in India, especially when the amounts paid to associated enterprises are at arm's length.

DIT v. Galileo International Inc.
224 CTR 251 · High Court
37
citing judgments

If the income attributable to a Permanent Establishment (PE) in India is less than the remuneration paid to a dependent agent, the assessment is extinguished and no further computation of income is required.

PCIT- 7 v. Tally Solutions (P.) Ltd.) (
123 Taxmann.com 21 · 2021 · High Court
32
citing judgments

Amounts referred to under section 40(a)(ia) of the Income-tax Act, 1961, are not deductible in computing income chargeable under the head 'Profits and gains of business or profession'.

Diamond Services International (P.) Ltd. v. Union of India
169 Taxmann 201 · 2008 · High Court
32
citing judgments

Performing the job of grading diamonds in a laboratory and issuing a grading certificate does not constitute the transfer of technical skill, knowledge, or commercial experience to the customer. Such activities do not amount to the provision of technical services under Section 9(1)(vi) or Article 12 of a DTAA.

Judgments citing Section 9(1)(7)

John Wiley & Sons, Inc., United States of America vs. Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(2), New Delhi, Civic Centre, Minto Road

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

ITA 2029/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Nov 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23]

Section 143(3)Section 144C(13)Section 153Section 270ASection 9(1)(vi)Section 9(1)(vii)

Tribunal Bench of Mumbai adjudicated the issue regarding treaty of ‘Indo-German Tax Treaty’ wherein the provisions of FTS are similar to Section 9(1)(7) of the Act. The only difference to the present appeal is that the applicable treaty is Indo-US Tax Treaty. The Article 7

John Wiley and Sons, Inc., U. S vs. DCIT Circle 2(1)(2), International Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2344/DEL/2023[2020-21]Status: DisposedITAT Delhi21 Aug 2024AY 2020-21

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

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Vijay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 270ASection 9(1)(vi)Section 9(1)(vii)

Tribunal Bench of Mumbai adjudicated the issue regarding treaty of 'Indo-German Tax Treaty' wherein the provisions of FTS are similar to Section 9(1)(7) of the Act. The only difference to the present appeal is that the applicable treaty is Indo-US Tax Treaty. The Article 7

Relx Inc, Gurgaon vs. ITO Ward International Taxation-3(1)(2), Delhi

In the result, the appeal of the assessee is allowed

ITA 1085/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Jul 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vizay Basanta, CIT- DR
Section 142(1)Section 143(2)Section 143(3)Section 263Section 9Section 9(1)(vii)

Tribunal Bench of Mumbai adjudicated the issue regarding treaty of ‘Indo-German Tax Treaty’ wherein the provisions of FTS are similar to Section 9(1)(7) of the Act. The only 13 ITAs. 1877 & 1876/Del/2022 RELX Inc., Gurgaon. difference to the present appeal is that the applicable treaty is Indo

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)

Tribunal Bench of Mumbai adjudicated the issue regarding treaty of ‘Indo-German Tax Treaty’ wherein the provisions of FTS are similar to Section 9(1)(7) of the Act. The only 13 ITAs. 1877 & 1876/Del/2022 RELX Inc., Gurgaon. difference to the present appeal is that the applicable treaty is Indo

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)

Tribunal Bench of Mumbai adjudicated the issue regarding treaty of ‘Indo-German Tax Treaty’ wherein the provisions of FTS are similar to Section 9(1)(7) of the Act. The only 13 ITAs. 1877 & 1876/Del/2022 RELX Inc., Gurgaon. difference to the present appeal is that the applicable treaty is Indo