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“Section 9(1)(a)”

Section References (mined)Section 9Section 9(1)(a)3 judgments

SH. GURJIT SINGH,AMBALA CITY vs. PR. CIT, PANCHKULA

The appeals of the assessees are allowed

ITA 98/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh19 Jun 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 98/Chd/2022 "नधा"रण वष" / Assessment Year: 2012-13 Shri Gurjit Singh, The Pcit, #286, Jatt Mohalla, Vs Aayakar Bhawan, Panjokhra, Ambala City. Sector 2, Panchkula. "थायी लेखा सं./Pan No: Ftpps2607A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 377/Chd/2022 "नधा"रण वष" / Assessment Year: 2012-13 Shri Jagdeep Singh, The Pcit, Village – Raipur, Vs Patiala. Tehsil-Rajpura, Distt. Patiala. "थायी लेखा सं./Pan No: Fsups4290F अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 22.05.2025 Date Of Pronouncement : 19.06.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 142(1)Section 143(3)Section 147Section 263Section 9(1)(a)

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH

SH. JAGDEEP SINGH,PATIALA vs. PR. C.I.T., PATIALA

The appeals of the assessees are allowed

ITA 377/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh19 Jun 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 98/Chd/2022 "नधा"रण वष" / Assessment Year: 2012-13 Shri Gurjit Singh, The Pcit, #286, Jatt Mohalla, Vs Aayakar Bhawan, Panjokhra, Ambala City. Sector 2, Panchkula. "थायी लेखा सं./Pan No: Ftpps2607A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 377/Chd/2022 "नधा"रण वष" / Assessment Year: 2012-13 Shri Jagdeep Singh, The Pcit, Village – Raipur, Vs Patiala. Tehsil-Rajpura, Distt. Patiala. "थायी लेखा सं./Pan No: Fsups4290F अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 22.05.2025 Date Of Pronouncement : 19.06.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 142(1)Section 143(3)Section 147Section 263Section 9(1)(a)

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH

SHENHZHEN SDG INFORMATION CO. LTD.,DELHI vs. CIRCLE INT. TAXATION 3(1)(2), DELHI

Appeal is allowed

ITA 746/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Commissioner Of Income Tax, Shenhzhen Sdg Information Co. Ltd., International Taxation-3, C/O- Tass Advisors Llp, 62, New Delhi Lower Ground Floor, Pocket 2, Jasola, New Delhi Pan: Aavcs7426C (Appellant) (Respondent) Assessee By Sh. Divyanshu Agrawal, Adv. Sh. Anubhav Rastogi, Adv. Department By Sh. Vijay B Vasanta, Cit(Dr) Date Of Hearing 10.03.2025 Date Of Pronouncement 05.06.2025 Order

Section 263Section 44B

income by the assessee 8.1 Taxation of cross-border business income is governed by the source rules under section 5(2) read with section 9(1)(i) of the Income- tax Act and Article 7 of the relevant DTAA. Under Article 7 of the Indian DTAA, the business income ... such activities in India. 8.2 To tax the business profits of the non-resident, dual test of existence of "business connection" under section 9(1)(i) of the Act and the Permanent Establishment (PE) threshold under Article 7 of the relevant DTAA is required. 8.3. Taxable presence: 8.3.1 Business connection