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“Section 9(1)(iv)”

Section References (mined)Section 9Section 9(1)(iv)22 judgments

The decision most relied on for Section 9(1)(iv) is Digital Equipment India Ltd. v. DCIT (103 TTJ 329), cited in 27 judgments on BharatTax.

Leading authorities on Section 9(1)(iv)

Digital Equipment India Ltd. v. DCIT
103 TTJ 329 · 2006 · ITAT
27
citing judgments

A mere substantial profit does not inherently indicate an arrangement to earn profits beyond ordinary levels to abuse tax concessions under Section 80-IA(9) or (10). The Assessing Officer must provide specific evidence of such an arrangement.

321 (Madras) (iv) DIT v. Credit Lyonnais
57 Taxmann.com 450 · 2015 · High Court
13
citing judgments

Taxability of commission under a Double Taxation Avoidance Agreement (DTAA) is a prerequisite for casting liability on an assessee to deduct Tax Deducted at Source (TDS) under section 195.

Judgments citing Section 9(1)(iv)

Dassault Systems Solidworks Corporation, Chennai vs. The ACIT (Intl Tax) -2(1) (2), Mumbai

In the result, the appeal is allowed

ITA 431/MUM/2022[2018-19]Status: DisposedITAT Mumbai26 Aug 2022AY 2018-19
Section 143(3)Section 234ASection 234BSection 9(1)(vi)

nature of royalty hence is not liable ITA No.936/M/2015 A.Y.2011-12 12 in India un view of the provision of section 9(1)(iv) of the Act as well as Article 12(3) of the Double Taxation Avoidance Agreement between India and U.S.A. In view of the said circumstances

Dassault Systemes Solidworks Corporation, Chennai vs. The ACIT (Int. Tax) 2(1) (2), Mumbai

ITA 2040/MUM/2021[2017-18]Status: DisposedITAT Mumbai27 May 2022AY 2017-18

Bench: Shri M. Balaganesh & Shri Kuldip Singhassessment Year: 2017-18

For Appellant: Shri Pranith Golecha, A.RFor Respondent: Shri Milind Chavan, Sr. D.R
Section 234ASection 234BSection 9

nature of royalty hence is not liable ITA No.936/M/2015 A.Y.2011-12 12 in India un view of the provision of section 9(1)(iv) of 11 M/s. Dassault Systemes Solid Works Corporation the Act as well as Article 12(3) of the Double Taxation Avoidance Agreement between India and U.S.A