“Section 9(1)(vh)”

Section References (mined)Section 9Section 9(1)(vh)2 judgments

ETHIOPIAN AIRLINES GROUP ,ETHIOPIA vs. ACIT, INT. TAXATION CIRCLE-1(2)(2), DELHI

ITA 2201/DEL/2024[2017-18]Status: DisposedITAT Delhi05 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 115ASection 133ASection 147Section 195Section 9(1)Section 9(1)(vii)

aforesaid latter feature of a service rendered which is the essential hallmark of the expression "technical services" as appearing in Explanation 2 to Section 9(1)(VH) of the Act." 33. Reiterating the aforesaid principles, the Supreme Court in DIT (IT) v. A.P. Moller Maersk AS [2017] 78 taxmabnn.com 287/246

ETHIOPIAN AIRLINES GROUP,EHIOPIA vs. ACIT INT. TAXATION CIRCLE-1(2)(2), DELHI

ITA 2200/DEL/2024[2016-17]Status: DisposedITAT Delhi05 Jun 2025AY 2016-17

Section 115ASection 133ASection 147Section 195Section 9(1)Section 9(1)(vii)

aforesaid latter feature of a service\nrendered which is the essential hallmark of the expression \"technical\nservices\" as appearing in Explanation 2 to Section 9(1)(VH) of the\nAct.\n33. Reiterating the aforesaid principles, the Supreme Court in DIT (IT)\nv. A.P. Moller Maersk AS [2017] 78 taxmabnn.com 287/246