“Section 9(1)(viib)”

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

SAME DEUTZ FAHR ITALIA SPA,ITALY vs. ASSISTANT COMMISSIONER, CHENNAI

In the result the appeal of the assessee is allowed

ITA 937/CHNY/2024[AY 2016-17]Status: DisposedITAT Chennai30 Jan 2025

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Ble

For Appellant: Shri. S.P. Chidambaram, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT

rendered by dealers of SAME Italia to third party customers outside India and as such by virtue of the exclusionary clause in Section 9(1)(viib) the fee for technical service cannot be deemed to accrue or arise in India. 3.12 Without prejudice to the above even if the back

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), BANGALORE vs. M/S ACROPETAL TECHNOLOGIES PRIVATE LIMITED , BANGALORE

In the result, both the appeals of the revenue are dismissed

ITA 8/BANG/2019[2014-15]Status: DisposedITAT Bangalore14 Sept 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 14ASection 40

hearing, the ld. AR made alternate submissions with regard to the applicability of exception provided in ITA Nos.7 & 8/Bang/2019 Page 26 of 26 section 9(1)(viib) of the Act for the payments made by the assessee to the vendors. Since we have allowed the claim of the assessee

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), BANGALORE vs. M/S ACROPETAL TECHNOLOGIES PRIVATE LIMITED , BANGALORE

In the result, both the appeals of the revenue are dismissed

ITA 7/BANG/2019[2013-14]Status: DisposedITAT Bangalore14 Sept 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 14ASection 40