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“Section 9(1)(vii)(b)”

Section References (mined)Section 9Section 9(1)(vii)(b)142 judgments

The decision most relied on for Section 9(1)(vii)(b) is CIT v. Siemens Aktiongesellschaft (310 ITR 320), cited in 259 judgments on BharatTax.

Leading authorities on Section 9(1)(vii)(b)

CIT v. Siemens Aktiongesellschaft
310 ITR 320 · 2009 · High Court
259
citing judgments

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

CIT v. Havells India Ltd.
352 ITR 376 · 2013 · High Court
97
citing judgments

For royalty income, especially in the context of Double Taxation Avoidance Agreements (DTAA), the 'source of income' is the determinative factor for taxability, rather than merely the 'source of receipt'.

CIT v. Dunlop Rubber Co. Ltd.
142 ITR 493 · 1983 · High Court
95
citing judgments

Pure reimbursement of expenditure does not constitute income in the nature of royalty or fees for technical services, therefore eliminating the obligation to deduct tax at source.

DCIT v. Welspun Corporation Ltd.
77 Taxmann.com 165 · 2017 · ITAT
69
citing judgments

Subscription fees received by a non-resident for information access do not constitute 'royalty' for the use of copyright under the Income-tax Act, 1961. The case also elaborates on the scheme of taxability for non-residents under Section 5(2) of the Act, especially concerning income deemed to accrue or arise in India.

J.K. (Bom.) Limited v. CBDT and Another
118 ITR 312 · 1979 · High Court
50
citing judgments

The case elucidates the meaning of 'management services', detailing its components and considering whether such services qualify as 'technical services' for income tax purposes, particularly in relation to fees for technical services.

Continental Construction Ltd. v. CIT
195 ITR 81 · 1992 · Supreme Court
50
citing judgments

Advice, such as that provided by a lawyer or a financial consultancy firm on loan modalities, constitutes 'technical service'. This interpretation is relevant in the context of fees for technical services, especially under tax treaties.

IDS Software Solutions P. Ltd. v. ITO
122 TTJ 410 · 2009 · ITAT
50
citing judgments

An Indian company that exercises control and supervision over a seconded employee and bears the salary cost is an economic employer. Such a company is not liable to withhold tax on the reimbursement of salary to the overseas company, thereby avoiding disallowance under Section 40(a)(i).

Director of Income Tax v. Sheraton International Inc.
178 Taxmann 84 · 2009 · High Court
48
citing judgments

Receipts do not constitute 'fees for technical services' under Section 9(1)(vii) of the Income Tax Act and Article 12(4)(b) of a Double Taxation Avoidance Agreement (DTAA), specifically when interpreting the 'make available' clause.

Judgments citing Section 9(1)(vii)(b)

Assistant Commissioner of Income Tax, Chennai vs. Cognizant Technology Solutions India Private Limited, Chennai

ITA 1263/CHNY/2024[2011-12]Status: DisposedITAT Chennai16 May 2025AY 2011-12

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the assessee (a resident) are utilized to earn income from a source outside India as the Company ... assessee stated that the services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the Company (a resident) are utilized to earn income from a source outside India

Assistant Commissioner of Income Tax, Chennai vs. Cognizant Technology Solutions India Private Limited, Chennai

ITA 1262/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. R. Raghunatha, Hon'Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai - 600 096. (प्रत्यर्थी/Respondent) Pan: Aaacd 3312M (अपीलार्थी/Appellant) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) The Asst. Commissioner Of Vs Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai - 600 096. Pan: Aaacd 3312M (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निधारिती की ओर से/Assessee By राजस्व की ओर से /Revenue By : Shri N.V. Balaji, Advocate : Shri R. Clement Ramesh Kumar, Cit & Ms. Anitha, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 11.03.2025 घोषणा की तारीख/Date Of Pronouncement : 16.05.2025 - 2 -

For Respondent: Shri N.V. Balaji, Advocate
Section 10ASection 14ASection 40Section 9(1)

services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the assessee (a resident) are utilized to earn income from a source outside India as the Company ... assessee stated that the services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the Company (a resident) are utilized to earn income from a source outside India

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1207/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the assessee (a resident) are utilized to earn income from a source outside India as the Company ... assessee stated that the services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the Company (a resident) are utilized to earn income from a source outside India

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1206/CHNY/2024[2013-14]Status: DisposedITAT Chennai16 May 2025AY 2013-14

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the assessee (a resident) are utilized to earn income from a source outside India as the Company ... assessee stated that the services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the Company (a resident) are utilized to earn income from a source outside India

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1205/CHNY/2024[2012-13]Status: DisposedITAT Chennai16 May 2025AY 2012-13

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the assessee (a resident) are utilized to earn income from a source outside India as the Company ... assessee stated that the services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the Company (a resident) are utilized to earn income from a source outside India

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1194/CHNY/2024[2011-12]Status: DisposedITAT Chennai16 May 2025AY 2011-12

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 144ASection 14ASection 40Section 9(1)

services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the assessee (a resident) are utilized to earn income from a source outside India as the Company ... assessee stated that the services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the Company (a resident) are utilized to earn income from a source outside India

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1193/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the assessee (a resident) are utilized to earn income from a source outside India as the Company ... assessee stated that the services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the Company (a resident) are utilized to earn income from a source outside India

Hcl Software Products Limited, Delhi vs. The Assistant Commissioner of Income Tax, Circle 11(1), Delhi

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

ITA 2704/DEL/2024[2017-18]Status: DisposedITAT Delhi16 May 2025AY 2017-18

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Aditya Vohra, AdvocateFor Respondent: Shri Tanay Sharma, Sr. DR
Section 115JSection 143(2)Section 195Section 40Section 9(1)(vii)

also submitted that the services were utilised for earning income from a source outside India and hence, the exclusions provided in section 9(1)(vii)(b) and Article 12(3)(g) of India Australia DTAA would apply. After considering the above, he held that the services provided by them ... 1 was, even otherwise, not chargeable to tax in India in the hands of the non-resident recipient in terms of section 9(1 )(vii)(b) and therefore, did not require deduction of tax at source under section 195 of the Act. Incorrect levy of interest 5. That

Atul Limited, Ahmedabad vs. The ACIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal is partly allowed

ITA 38/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad08 May 2025AY 2017-18

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Bandish Soparkar, AR
Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 35Section 40Section 9(1)(vii)Section 92C

rendered and utilized wholly outside India for the purpose of meeting export compliance norms of foreign jurisdictions, and therefore, in view of section 9(1)(vii)(b) of the Act, the income does not accrue or arise in India and is not chargeable to tax. Accordingly, the assessee contends that ... technical plan or design made available to the assessee. The services were entirely utilized for export transactions. Accordingly, under section 9(1)(vii)(b), such income does not accrue or arise in India. Moreover, in terms of respective DTAAs the payments do not qualify as “fees for technical 24 services

Income Tax Officer, International Taxation, Ward-1(2), Benglauru, Bengaluru vs. Unitedlex India Pvt. Ltd. (Earlier Known As I-Runway India Private Limited), Bengaluru

In the result, appeal of the revenue is dismissed

ITA 1243/BANG/2024[2015-16]Status: DisposedITAT Bangalore07 Apr 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year :2015-16

For Appellant: Smt. Manasa Ananthan, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 143(3)Section 195Section 201Section 201(1)Section 250Section 40Section 9(1)(vii)

assessee completely relied upon the order of the ld. CIT(A)/NFAC and submitted that as per the provisions of the section 9(1)(vii)(b) of the Act, the income shall not be deemed to accrue or arise in India for the purposes of making or Unitedlex India ... submitted that the ld. CIT(A) was not justified in relying on the ITAT order by ignoring the correct applicability of section 9(1)(vii)(b) of the Act in this case as assessee’s source of income is in India but not USA. Further, the ld. D.R. submitted that

Visteon Corporation, Michigan vs. ACIT, International Taxation, Circle-2(2), Chennai

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

ITA 2962/CHNY/2024[2015-16]Status: DisposedITAT Chennai26 Mar 2025AY 2015-16

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2962 /Chny/2024 निर्ाारण वर्ा /Assessment Years: 2015-16 Visteon Corporation Asst. Commissioner Of Income Tax, Grace Lake Corporation Centre, International Taxation, Van Buren Township, Circle-2(2), Michigan-48111 Chennai. [Pan: Aadcv5660K] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri Ajay Vohra, Sr. Advocate Mr.Aditya Vohra, Advocate (Virtual) प्रत्यर्थी की ओर से /Revenue By : Shri R. Raghupathy, Addl. Cit सुिवाई की तारीख/Date Of Hearing : 17.02.2025 घोर्णा की तारीख /Date Of Pronouncement : 26.03.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri Ajay Vohra, Sr. Advocate Mr.AdityaFor Respondent: Shri R. Raghupathy, Addl. CIT
Section 263

rendered under Other heads is in the nature of Technical services and fall under the category of Fees for Technical Services under section 9(1)(vii)(b) of the IT Act, 1961 and as Fees for Included Services as per Article 12(4) of the India-US DTAA

Visteon Corporation, Michigan vs. DCIT, International Taxation, Circle-2(2), Chennai

The appeal stands partly allowed in terms of our above order

ITA 1347/CHNY/2023[2021-22]Status: DisposedITAT Chennai26 Feb 2025AY 2021-22

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1347/Chny/2023 (िनधा*रण वष* / Assessment Year: 2021-22) M/S. Visteon Corporation Dcit बनाम/ Grace Lake Corporation Centre, International Taxation Van Buren Township Circle-2(2), Vs. Michigan – 48111 Chennai. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aadcv-5660-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Ms. Jyotsna Sivakumar (Advocate) & Shri Ajay Vohra (Senior Advocate) – Ld. Ars (Through Virtual Mode ) ""थ" की ओर से/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Dr सुनवाई की तारीख/Date Of Hearing : 29-01-2025 घोषणा की तारीख /Date Of Pronouncement : 26-02-2025 आदेश / O R D E R

For Appellant: Ms. Jyotsna Sivakumar (Advocate) &For Respondent: Shri Nilay Baran Som (CIT) -Ld. DR
Section 115ASection 143(3)Section 144CSection 144C(5)Section 9(1)(vii)

rendered under Other heads is in the nature of Technical services and fall under the category of Fees for Technical Services under section 9(1)(vii)(b) of the IT Act, 1961 and as Fees for Included Services as per Article 12(4) of the India-US DTAA

Same Deutz Fahr Italia Spa, Italy vs. Assistant Commissioner, Chennai

In the result the appeal of the assessee is allowed

ITA 937/CHNY/2024[AY 2016-17]Status: DisposedITAT Chennai30 Jan 2025

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Ble

For Appellant: Shri. S.P. Chidambaram, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 147Section 148Section 250o

technical or consultancy services as defined under the Income Tax Act. (c) Assessee also relied on the exclusionary clause provided in the Section 9(1)(vii)(b) of the Income Tax Act. The assessee had received warranty services includes part identification/defect analysis and codification, investigation of claim by vehicle manufacturer ... deemed to be received in India since the reimbursement is in relation to repair services undertaken outside India. 5.6 Exclusionary clause in Section 9(1)(vii)(b) Apart from the above, it is also submitted that warranty repair service is done in relation to tractors sold in Italy

Janet Christine Depenning, Chennai vs. ITO, International Taxation Ward-1(1), Chennai

In the result, the appeal of the Revenue is allowed for statistical purpose

ITA 1319/CHNY/2024[2014-15]Status: DisposedITAT Chennai31 Dec 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1319, 1320, 1321, 1322 & 1323/Chny/2024 िनधा<रण वष< /Assessment Years:2014-15, 2015-16, 2016-17, 2017-18 & 2020-21 Janet Christine Depenning, The Income Tax Officer, 120, Velachery Main Road, Vs. International Taxation Ward-1(1), Guindy,Chennai – 600 032. Chennai. [Pan: Aebpd 2408L]

For Appellant: Shri Sanjeev Aditya, C.A LMFor Respondent: Smt. G. Saratha, Addl. CIT
Section 195Section 201(1)Section 9(1)(vii)Section 9(1)(viii)

that the services were rendered abroad and utilized abroad and therefore fell within the exception carved out within Section 9(1)(vii)(b) of the Act.We therefore hold that the ratio laid down in the said judgment is very much relevant in deciding the present appeal. 20. We note ... assessee himself produced before us. 24. The Ld. AR further sought to avail the benefit of the exception carved out in Section 9(1)(vii)(b) of the Act on the premise that by obtaining patents/IPR registrations abroad, the clients of the assessee created sources of income outside India

Shell Global Solutions International B.V, Mumbai vs. The ACIT, Intl. Taxn.-2, Ahmedabad

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

ITA 1783/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2015-16

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

Before the Assessing Officer the assessee contended that the aforesaid receipts are not taxable in India because of exclusion clause under Section 9(1)(vii)(b) of the Act. The assessee's contention was that the services were provided by the assessee outside of India and hence the aforesaid receipts

Shell Global Solutions International B.V, Mumbai vs. The ACIT, Intl. Taxn.-1, Ahmedabad

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

ITA 2390/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

Before the Assessing Officer the assessee contended that the aforesaid receipts are not taxable in India because of exclusion clause under Section 9(1)(vii)(b) of the Act. The assessee's contention was that the services were provided by the assessee outside of India and hence the aforesaid receipts

Tungsten Network Limited, United Kingdom vs. Dy.Commissioner of Income Tax, Civic Centre, Minto Road

In the result, appeal filed by the assessee is dismissed

ITA 2238/DEL/2024[2017-18]Status: DisposedITAT Delhi18 Dec 2024AY 2017-18

Bench: Shri Vimal Kumar & Shri Avdhesh Kumar Mishraita Nos. 2237 & 2238/Del/2024 (Assessment Years : 2016-17 & 2017-18) Tungsten Network Ltd. Vs. Dy. Cit Anil Saraf, No.8-2-350/3/C, Civic Centre, Road No.3, Banjara Hills, Minto Road, Hyderabad, Telangana-34 New Delhi – 110 002 Pan : Aajct 5973 F (Appellant) (Respondent) Assessee By Shri Anil Saraf, C.A. & Shri Anish Raj Saraf, C.A. Respondent By Shri Vijay B. Vasanta, Cit-D.R. Date Of Hearing 25.11.2024 Date Of Pronouncement 18.12.2024 O R D E R Per Bench :

Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 9(1)(vii)

Officer and Hon’ble DRP erred in complying provision of section 9(1)(vii) of the Act, ignoring the exclusion clause of section 9(1)(vii)(b) of the Act where the appellant has not carried any business activity in India which is bad in law and liable

Tungsten Network Limited, United Kingdom vs. Dy.Commissioner of Income Tax, Civic Centre, Minto Road

In the result, appeal filed by the assessee is dismissed

ITA 2237/DEL/2024[2016-17]Status: DisposedITAT Delhi18 Dec 2024AY 2016-17

Bench: Shri Vimal Kumar & Shri Avdhesh Kumar Mishraita Nos. 2237 & 2238/Del/2024 (Assessment Years : 2016-17 & 2017-18) Tungsten Network Ltd. Vs. Dy. Cit Anil Saraf, No.8-2-350/3/C, Civic Centre, Road No.3, Banjara Hills, Minto Road, Hyderabad, Telangana-34 New Delhi – 110 002 Pan : Aajct 5973 F (Appellant) (Respondent) Assessee By Shri Anil Saraf, C.A. & Shri Anish Raj Saraf, C.A. Respondent By Shri Vijay B. Vasanta, Cit-D.R. Date Of Hearing 25.11.2024 Date Of Pronouncement 18.12.2024 O R D E R Per Bench :

Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 9(1)(vii)

Officer and Hon’ble DRP erred in complying provision of section 9(1)(vii) of the Act, ignoring the exclusion clause of section 9(1)(vii)(b) of the Act where the appellant has not carried any business activity in India which is bad in law and liable

Tractors and Farm Equipment Limited, Chennai vs. The Deputy Commissioner of Income Tax, Circle 2(2), International Taxation, Chennai

In the result, appeals filed by the assessee are allowed

ITA 1680/CHNY/2024[AY 2012-13]Status: DisposedITAT Chennai04 Dec 2024

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Ms.Gouthami Manivasagam
Section 201(1)Section 9(1)(viii)

Thus the assessee company incurs expenditure outside India for the purpose of earning income from source outside India. Therefore by virtue of Section 9(1)(vii)(b) of the Act, the payment made by the assessee company to a person outside India for earning income from any source outside India ... relevant observations of the bench were as under: - 4.4 Before us the Ld.AR pointed out the provision of Section 9(1)(vii)(b) of the Act and argued by stating that, the exemption to the provision clearly provides, where any resident pays fees in respect of services for the purpose

Tractors and Farm Equipment Limited, Chennai vs. The Deputy Commisioner of Income Tax, International Taxation Circle 2(2), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1676/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai04 Dec 2024

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Ms.Gouthami Manivasagam
Section 201(1)Section 9(1)(viii)

Thus the assessee company incurs expenditure outside India for the purpose of earning income from source outside India. Therefore by virtue of Section 9(1)(vii)(b) of the Act, the payment made by the assessee company to a person outside India for earning income from any source outside India ... relevant observations of the bench were as under: - 4.4 Before us the Ld.AR pointed out the provision of Section 9(1)(vii)(b) of the Act and argued by stating that, the exemption to the provision clearly provides, where any resident pays fees in respect of services for the purpose