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“Section 9(2)”

Section References (mined)Section 9Section 9(2)130 judgments

The decision most relied on for Section 9(2) is Commissioner of Income Tax v. Nova Promoters and Finlease (P) Ltd. (342 ITR 169), cited in 658 judgments on BharatTax.

Leading authorities on Section 9(2)

Commissioner of Income Tax v. Nova Promoters and Finlease (P) Ltd.
342 ITR 169 · 2012 · High Court
658
citing judgments

To make an addition under Section 68 for unexplained cash credits, the Assessing Officer must conduct proper inquiry into the identity, genuineness, and creditworthiness of the creditor, especially concerning share application money. The assessee's initial discharge of burden by providing necessary details shifts the onus back to the AO for further investigation, including the source of source.

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.

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).

Skycell Communications Ltd. v. DCIT
251 ITR 53 · 2001 · High Court
253
citing judgments

Technical services involve human intervention and expertise, not just routine or machine-based operations. Routine customer support and standard facility provision through technology do not constitute technical services under the Act.

Mahindra and Mahindra Ltd. v. DCIT
30 SOT 374 · 2009 · ITAT
201
citing judgments

The Commissioner of Income Tax (Appeals) cannot expand the scope of an assessment or improve the Assessing Officer's case in a manner that usurps the revisional power of the Commissioner of Income Tax under Section 263 of the Income-tax Act.

CIT v. Synopsis International Old Ltd.
212 Taxmann 454 · 2013 · High Court
177
citing judgments

Payments for computer software are treated as royalty income under Section 9(1)(vi) of the Income-tax Act, particularly concerning the expanded definition provided by Explanation 2 and Explanation 4.

Judgments citing Section 9(2)

Ge Energy Management Services Inc., Gurgaon vs. ACIT (International Taxation), New Delhi

In the result, the appeals filed by the assessee in ITA No

ITA 634/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

belief that service provided by the assessee are squarely covered under section 9(1)(vii)(b) of the Act read with Explanation below section 9(2) of the Act introduced by the Finance Act 2010 with w.r.e 01.06.1976. As mentioned elsewhere, the relevant clauses of the agreement have

Ge Energy Management Services Inc., Gurgaon vs. ACIT, Circle- 1(3)(1), International Taxation, New Delhi

In the result, the appeals filed by the assessee in ITA No

ITA 5815/DEL/2017[2014-15]Status: DisposedITAT Delhi24 Nov 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

belief that service provided by the assessee are squarely covered under section 9(1)(vii)(b) of the Act read with Explanation below section 9(2) of the Act introduced by the Finance Act 2010 with w.r.e 01.06.1976. As mentioned elsewhere, the relevant clauses of the agreement have

Ge Energy Management Services Inc., Gurgaon vs. DCIT (International Taxation), New Delhi

In the result, the appeals filed by the assessee in ITA No

ITA 1008/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Nov 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

belief that service provided by the assessee are squarely covered under section 9(1)(vii)(b) of the Act read with Explanation below section 9(2) of the Act introduced by the Finance Act 2010 with w.r.e 01.06.1976. As mentioned elsewhere, the relevant clauses of the agreement have

Ge Energy Management Services Inc., Gurgaon vs. ACIT, New Delhi

In the result, the appeals filed by the assessee in ITA No

ITA 1731/DEL/2015[2011-12]Status: DisposedITAT Delhi24 Nov 2021AY 2011-12

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

belief that service provided by the assessee are squarely covered under section 9(1)(vii)(b) of the Act read with Explanation below section 9(2) of the Act introduced by the Finance Act 2010 with w.r.e 01.06.1976. As mentioned elsewhere, the relevant clauses of the agreement have

M/S. Ge Energy Management Services Inc., Gurgaon vs. ADIT, New Delhi

In the result, the appeals filed by the assessee in ITA No

ITA 458/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Nov 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

belief that service provided by the assessee are squarely covered under section 9(1)(vii)(b) of the Act read with Explanation below section 9(2) of the Act introduced by the Finance Act 2010 with w.r.e 01.06.1976. As mentioned elsewhere, the relevant clauses of the agreement have

Ge Energy Management Services Inc., Gurgaon vs. DDIT, New Delhi

In the result, the appeals filed by the assessee in ITA No

ITA 429/DEL/2013[2009-10]Status: DisposedITAT Delhi24 Nov 2021AY 2009-10

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

belief that service provided by the assessee are squarely covered under section 9(1)(vii)(b) of the Act read with Explanation below section 9(2) of the Act introduced by the Finance Act 2010 with w.r.e 01.06.1976. As mentioned elsewhere, the relevant clauses of the agreement have

Ge Energy Management Services Inc., Gurgaon vs. ADIT, New Delhi

In the result, the appeals filed by the assessee in ITA No

ITA 5544/DEL/2011[2008-09]Status: DisposedITAT Delhi24 Nov 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

belief that service provided by the assessee are squarely covered under section 9(1)(vii)(b) of the Act read with Explanation below section 9(2) of the Act introduced by the Finance Act 2010 with w.r.e 01.06.1976. As mentioned elsewhere, the relevant clauses of the agreement have

M/S. Mira Exim Ltd., New Delhi vs. Addl. CIT, New Delhi

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

ITA 3714/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Sept 2021AY 2011-12

Bench: Shri Kul Bharat & Dr.B.R.R.Kumar

Section 234Section 40

opinion that since the ITAT has rendered findings that the amounts paid were not Fee for Technical Services (FTS) under Explanation 7 to section 9(2), similar treatment would arise. As far as this is concerned, the Court notices that the ITAT relied upon the interpretation given to similar provisions ... opinion that since the ITAT has rendered findings that the amounts paid were not Fee for Technical Services (FTS) under Explanation 7 to section 9(2), similar treatment would arise. As far as this is concerned, the Court notices that the ITAT relied upon the interpretation given to similar provisions

M/S. Mira Exim Ltd., New Delhi vs. Addl. CIT, New Delhi

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

ITA 3713/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri Kul Bharat & Dr.B.R.R.Kumar

Section 234Section 40

opinion that since the ITAT has rendered findings that the amounts paid were not Fee for Technical Services (FTS) under Explanation 7 to section 9(2), similar treatment would arise. As far as this is concerned, the Court notices that the ITAT relied upon the interpretation given to similar provisions ... opinion that since the ITAT has rendered findings that the amounts paid were not Fee for Technical Services (FTS) under Explanation 7 to section 9(2), similar treatment would arise. As far as this is concerned, the Court notices that the ITAT relied upon the interpretation given to similar provisions

Director of Income Tax Delhi vs. M/S Lufthansa Cargo India P

ITA - 95 / 2005HC Delhi27 May 2015
Section 195Section 260ASection 9(1)(vii)

counsel stated lastly, that the amendment, with retrospective 2015:DHC:4797-DB ITA 95/2005 Page 15 effect, of Section 9 and substitution of Section 9 (2) meant that such payments amounted to income in the hands of the non-resident Indians. The said amendment reads as follows: "Section 9…(2 ... submitted that any doubts as to whether the assessee was obliged to deduct tax at source, is set at rest by virtue of Section 9 (2) which clarifies that income of a non-resident is deemed to arise in India and "shall be included in the total income