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“Section 209(1)(d)”

Section References (mined)Section 209Section 209(1)(d)30 judgments

The decision most relied on for Section 209(1)(d) is National Petroleum Construction Company v. DIT (383 ITR 648), cited in 69 judgments on BharatTax.

Leading authorities on Section 209(1)(d)

National Petroleum Construction Company v. DIT
383 ITR 648 · 2016 · High Court
69
citing judgments

An Indian agent providing marketing services, without the authority to conclude contracts on behalf of a foreign company, does not constitute a Dependent Agent Permanent Establishment (DAPE) for the foreign company in India under DTAA provisions.

Linde AG, Linde Engineering Division v. DDIT
365 ITR 1 · 2014 · High Court
55
citing judgments

When contractual obligations are for an entire project, only the income reasonably attributable to operations carried on in India is deemed to accrue or arise in India and falls within the tax net. This principle applies even in consortium arrangements where members have broader contractual roles, and income from supply of equipment should be characterized appropriately.

Trib.) 4) TVM Limited v. Commissioner of Income-tax
237 ITR 230 · 1999 · Reported
47
citing judgments

A non-resident entity's activities in India are assessed for Permanent Establishment (PE) under Double Taxation Avoidance Agreements, considering types like fixed place, construction, and agency PE, and the applicability of presumptive taxation under sections such as 44BBB.

Ishikawajma-Harima Heavy Industries Ltd. v. DIT
237 CTR 438 · 2011 · High Court
21
citing judgments

Income from offshore supply is not taxable in India if the Permanent Establishment (PE) in India had no role in securing or facilitating that supply. The separate nature of offshore and onshore contracts is relevant to this determination.

Totgars, Co-operative Sale Society Ltd. v. Income-tax Officer, Karnataka
229 CTR 209 · 2010 · Supreme Court
15
citing judgments

The Supreme Court decision in Totgars Co-operative Sale Society Ltd. v. Income-tax Officer clarifies the eligibility for deduction under Section 80P of the Income Tax Act, specifically concerning interest income earned by cooperative societies from their investments or deposits, distinguishing between deductions under Section 80P(2)(a)(i) and 80P(2)(d).

DDIT v. Mitsui & Co Ltd.
118 Taxmann.com 379 · 2020 · High Court
14
citing judgments

Section 44BBB of the Act cannot be applied to income from offshore supplies if the supplies were made outside India without the involvement of a Permanent Establishment in India. Treaty provisions may also preclude such taxation.

Scotts Ltd: 31 Taxman 444 (Cal), CIT v. Hyundai Heavy Industries Co Ltd.
265 CTR 109 · High Court
10
citing judgments

The case is authority for the principle that where an Indian entity is given authority to execute local work but overall responsibility remains with a foreign entity, this does not necessarily constitute a consortium, and the foreign entity's liability should be assessed based on the specific contractual terms.

Judgments citing Section 209(1)(d)

Jagdeep Singh Dhanoa, United Arab vs. Income Tax Officer It 2(1) (1), Mumbai

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

ITA 1681/MUM/2022[2017-18]Status: DisposedITAT Mumbai17 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarjagdeep Singh Dhanoa Vs. Income Tax Officer, 8202, 23 Marina, Po Pox It (2)(1), Mumbai 73392, Dubai Marina Dubai 1724, 17Th Floor, Air Ar, Foreign, India Building, United Arab Emirates- Nariman Point, 73392 Mumbai - 400021 Pan/Gir No. Aadpd4843R (Applicant) (Respondent) Assessee By None Revenue By Shri Krishna Kumar (Sr. Dr.) Date Of Hearing 03.02.2026 Date Of Pronouncement 17.02.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 26.04.2022 Passed U/S 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (‘The Act’), By The Office Of The Income Tax Officer Ward 2(1) (1), Mumbai For The Assessment Year 2017-18. The Following Grounds Are Reproduced Below:

Section 143(3)Section 234ASection 234B

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI

Amadeus It Group Sa, Delhi vs. Deputy Commissioner of Income-Tax, Civic Center

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

ITA 1494/DEL/2025[2022-23]Status: DisposedITAT Delhi04 Jul 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Ms. Anjula Jain, CIT- DR
Section 143(2)Section 143(3)Section 44DSection 9(1)(vi)

income of the taxpayer held liable to tax in India, the levy of interest u/s 234B is not warranted. 34. Provisions contained below section 209(1)(d) of the Act introduced by Finance Act, 2012 wef 01.04.2012 would apply only in a situation where persons responsible for tax has paid

Deputy Commissioner of Income Tax, Noida vs. Formula One Marketing II Limited, United Kingdom

ITA 5092/DEL/2024[2012-13]Status: DisposedITAT Delhi30 May 2025AY 2012-13

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri Surender Pal Singh, CIT(DR)
Section 148Section 154Section 195Section 209Section 234ASection 234B

5092/Del/2024 Formula One Marke"ng II Limited "13. The main point argued on behalf of the Revenue relates to the interpretation of section 209(1)(d) of the Act, with stress on the words "deductible or collectible at source". The contention of the Revenue is based on the fact that ... reduced shall be the advance tax payable." (Emphasis supplied) 6.3 As can be seen from the above, the provisions of Section 209(1)(d) specifically provide that the income on which tax is deductible under the provisions of Act is required to be reduced for the purpose of computing liability

Shri Pawan Kumar Ruia., Kolkata vs. DCIT, Cir- 30, Kolkata.

In the result, the appeal is allowed

ITA 1197/KOL/2023[2014-15]Status: DisposedITAT Kolkata23 Sept 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.1197/Kol/2023 Assessment Year: 2014-15 Shri Pawan Kumar Ruia…..…….…....…………….......…....………....Appellant 5, Sunny Park, Kolkata – 700019. [Pan: Acnpr3823K] Vs. Dcit, Circle-30, Kolkata.......................................................…..…..... Respondent Appearances By: Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Appellant. Shri Sailen Samadder, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 30, 2024 Date Of Pronouncing The Order : September 23, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 11.09.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In This Appeal Is Relating Non-Credits Of Tds Of Rs.95,80,949/- Out Of Total Tds Claim Of Rs.2,18,82,526/-. 3. The Brief Facts Of The Case Are That The Assessee Is An Individual & Derived Salary Income & Income From Other Sources. The Assessee Filed Its Return Of Income On 17.07.2014 Declaring A Total Income Of Rs.6,52,52,390/-. The Assessment Was Completed U/S 143(3) Vide Order Dated 17.12.2016 At A Total Income Of Rs.6,86,66,708/-. The Assessee

Section 143(3)Section 250

duly deducted tax at source but not paid the same to the exchequer. Albeit gap between 'tax which would be deductible' as per section 209(1)(d) and 'tax deducted at source' has been abridged by insertion of proviso to section 209(1), but the open space between

India Property (Mauritius) Company II, Mauritius vs. ACIT, Circle Int. Taxation 2(1)(1), New Delhi

ITA 1020/DEL/2023[2018-19]Status: DisposedITAT Delhi18 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

Section 143(3)Section 144C(13)Section 234ASection 90(2)

also submitted that, without prejudice and in addition to the above, the appellant has a case that the embargo created vide proviso to section 209(1)(d) is not applicable in the present case. The said proviso is applicable if the person responsible for deducting tax has paid or credited

Dilip Hiralal Chaudhari, Nandurbar vs. ITO, Ward, Dhule

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

ITA 642/PUN/2024[2017-18]Status: DisposedITAT Pune05 Jun 2024AY 2017-18

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sanket JoshiFor Respondent: Shri Manoj Tripathi
Section 142(1)Section 249(4)(b)Section 44A

assessee has paid advance tax, which was payable by him. It was also submitted by counsel of the assessee that as per section 209(1)(d) the computation of advance tax payment was required to be made after considering TDS / TCS if any. In the instant case an amount

Csg International Ltd., London vs. ADIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 1522/DEL/2011[2005-06]Status: DisposedITAT Delhi07 May 2024AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.1522/Del/2011 िनधा"रणवष"/Assessment Year: 2005-06 बनाम Csg International Ltd., Adit (Now Known As Comverse Kenan Uk) Vs. Circle-1(1), Level 7, Adelphi Building, International Taxation, 1-11 John Adam Street, London. New Delhi. Pan No.Aaccc3819N अपीलाथ" Appellant ""यथ"/Respondent

Section 195Section 208Section 209(1)(d)Section 234BSection 234DSection 9(1)(vi)

above, the Ld. CIT (A) has failed to appreciate that the Appellant was not liable to pay advance tax under section 208 and section 209(1)(d) of the Act since tax was deductible under section 195 of the Act on the payments made to the Appellant and hence

Computer Modelling Group Limited, Canada vs. ACIT International Taxation Circle 1(2)(1), New Delhi

In the result, all the four appeals of the assessee for AY 2012-13,

ITA 2091/DEL/2023[2020-21]Status: DisposedITAT Delhi03 May 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

Section 143(3)Section 144CSection 144C(13)Section 153Section 234ASection 234BSection 250Section 271(1)(c)Section 44B

under section 234B of the Act on the ground of its inapplicability in case of a non-resident. 19.1 The proviso inserted in section 209(1)(d) of the Act by the Finance Act, 2012 w.e.f. 01.04.2012 reads as under:- “Provided that for computing liability for advance tax, income ... person responsible for collecting tax without collection of such tax.” 19.2 It can be seen from the above that proviso inserted in section 209(1)(d) of the Act by the Finance Act, 2012 w.e.f. 01.04.2012 would apply only in a scenario where person responsible for deducting tax has paid

Computer Modelling Group Limited, Canada vs. DCIT Circle International Taxation 1(2)(1), New Delhi

In the result, all the four appeals of the assessee for AY 2012-13,

ITA 2090/DEL/2023[2012-13]Status: DisposedITAT Delhi03 May 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

Section 143(3)Section 144CSection 144C(13)Section 153Section 234ASection 234BSection 250Section 271(1)(c)Section 44B

under section 234B of the Act on the ground of its inapplicability in case of a non-resident. 19.1 The proviso inserted in section 209(1)(d) of the Act by the Finance Act, 2012 w.e.f. 01.04.2012 reads as under:- “Provided that for computing liability for advance tax, income ... person responsible for collecting tax without collection of such tax.” 19.2 It can be seen from the above that proviso inserted in section 209(1)(d) of the Act by the Finance Act, 2012 w.e.f. 01.04.2012 would apply only in a scenario where person responsible for deducting tax has paid

Computer Modelling Group Limited, Canada vs. ACIT, Circle-1(2)(1), Int. Taxation, New Delhi

In the result, all the four appeals of the assessee for AY 2012-13,

ITA 2305/DEL/2022[2019-20]Status: DisposedITAT Delhi03 May 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

Section 143(3)Section 144CSection 144C(13)Section 153Section 234ASection 234BSection 250Section 271(1)(c)Section 44B

under section 234B of the Act on the ground of its inapplicability in case of a non-resident. 19.1 The proviso inserted in section 209(1)(d) of the Act by the Finance Act, 2012 w.e.f. 01.04.2012 reads as under:- “Provided that for computing liability for advance tax, income ... person responsible for collecting tax without collection of such tax.” 19.2 It can be seen from the above that proviso inserted in section 209(1)(d) of the Act by the Finance Act, 2012 w.e.f. 01.04.2012 would apply only in a scenario where person responsible for deducting tax has paid

Clifford Chance Pte Ltd, Singapore vs. Assistant Commissioner of Income Tax, International Taxation, Circle Int. Tax

In the result, the appeals of the assessee for both the AYs 2020-21

ITA 3377/DEL/2023[2021-22]Status: DisposedITAT Delhi14 Mar 2024AY 2021-22

Bench: Dr. Brr Kumar & Ms. Astha Chandrasa No. 437/Del/2023

For Appellant: S/Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 153Section 9

respectively relate to levy of interest under section 234B of the Act. The Ld. AR drew our attention to the proviso inserted in section 209(1)(d) of the Act by the Finance Act, 2012 w.e.f. 01.04.2012 which is reproduced below:- “Provided that for computing liability for advance tax, income ... debited by the person responsible for collecting tax without collection of such tax.” 17.1 The Ld. AR submitted that proviso inserted in section 209(1)(d) of the Act by the Finance Act, 2012 w.e.f. 01.04.2012 would apply only in a scenario where person responsible for deducting tax has paid

Clifford Chance Pte. Ltd., Singapore vs. Assistant Commissioner of Income Tax, Civic Centre

In the result, the appeals of the assessee for both the AYs 2020-21

ITA 2681/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Mar 2024AY 2020-21

Bench: Dr. Brr Kumar & Ms. Astha Chandrasa No. 437/Del/2023

For Appellant: S/Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 153Section 9

respectively relate to levy of interest under section 234B of the Act. The Ld. AR drew our attention to the proviso inserted in section 209(1)(d) of the Act by the Finance Act, 2012 w.e.f. 01.04.2012 which is reproduced below:- “Provided that for computing liability for advance tax, income ... debited by the person responsible for collecting tax without collection of such tax.” 17.1 The Ld. AR submitted that proviso inserted in section 209(1)(d) of the Act by the Finance Act, 2012 w.e.f. 01.04.2012 would apply only in a scenario where person responsible for deducting tax has paid

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle International Tax 3(1)(1), New Delhi

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

ITA 885/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Mar 2024AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

that the buyer has deducted tax at source and remitted to the account of the Central Govt in accordance with the proviso to section 209(1)(d) of the Act and hence there would be no liability for the assessee to pay advance tax. In the present case, PGCIL ... cannot be attributed to the assessee and for such default no interest chargeable, u/s 234B of the Act. 33. Under the provision of section 209(1)(d) of the Act, it is provided that against the income tax calculated under the provision of Act then amount of income tax which

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle International Tax 3(1)(1), New Delhi

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

ITA 884/DEL/2023[2016-17]Status: DisposedITAT Delhi13 Mar 2024AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

that the buyer has deducted tax at source and remitted to the account of the Central Govt in accordance with the proviso to section 209(1)(d) of the Act and hence there would be no liability for the assessee to pay advance tax. In the present case, PGCIL ... cannot be attributed to the assessee and for such default no interest chargeable, u/s 234B of the Act. 33. Under the provision of section 209(1)(d) of the Act, it is provided that against the income tax calculated under the provision of Act then amount of income tax which

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle Intl. Taxation 3(1)(1), New Delhi

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

ITA 2240/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Mar 2024AY 2020-21

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

that the buyer has deducted tax at source and remitted to the account of the Central Govt in accordance with the proviso to section 209(1)(d) of the Act and hence there would be no liability for the assessee to pay advance tax. In the present case, PGCIL ... cannot be attributed to the assessee and for such default no interest chargeable, u/s 234B of the Act. 33. Under the provision of section 209(1)(d) of the Act, it is provided that against the income tax calculated under the provision of Act then amount of income tax which

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle Intl. Taxation 3(1)(1), New Delhi

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

ITA 2239/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Mar 2024AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

that the buyer has deducted tax at source and remitted to the account of the Central Govt in accordance with the proviso to section 209(1)(d) of the Act and hence there would be no liability for the assessee to pay advance tax. In the present case, PGCIL ... cannot be attributed to the assessee and for such default no interest chargeable, u/s 234B of the Act. 33. Under the provision of section 209(1)(d) of the Act, it is provided that against the income tax calculated under the provision of Act then amount of income tax which

Ge Hydro France, New Delhi vs. DCIT, Circle-1(3)(1), International Taxation, New Delhi

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

ITA 2086/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Mar 2024AY 2019-20

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv
Section 143(3)Section 144C(13)Section 40Section 44B

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH

Ge Hydro France, New Delhi vs. DCIT, Circle-1(3)(1), International Taxation, New Delhi

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

ITA 2085/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Mar 2024AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv
Section 143(3)Section 144C(13)Section 40Section 44B

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH

Saic Motor Overseas Intelligent Mobility Technology Co . Ltd., Shanghai vs. Assistant Commissioner of Income Tax, International Taxation, Hsiidc Building

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

ITA 2194/DEL/2023[2020-21]Status: DisposedITAT Delhi23 Feb 2024AY 2020-21

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2020-21

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 115ASection 143(3)Section 144CSection 144C(13)Section 234ASection 234BSection 270ASection 9(1)(vi)

interest of Rs. 6,74,466/- under section 234B of the Act. The Ld. AR drew our attention to the proviso inserted in section 209(1)(d) of the Act by the Finance Act, 2012 w.e.f. 01.04.2012 which is reproduced below:- “Provided that for computing liability for advance tax, income ... been received or debited by the person responsible for collecting tax without collection of such tax.” 15.1 He submitted that proviso inserted in section 209(1)(d) of the Act by the Finance Act, 2012 w.e.f. 01.04.2012 would apply only in a scenario where person responsible for deducting

M/S. Exl Service.Com Llc, Mumbai vs. ADIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 5628/DEL/2014[2005-06]Status: DisposedITAT Delhi20 Dec 2023AY 2005-06

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)

source. There is no doubt that the position has changed since the financial year 2012-13, in view of the proviso to section 209(1)(d), pursuant to which if the assessee receives any amount, including the tax deductible at source on such amount, the assessee cannot reduce such