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“Section 9(1)(viib)”

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

The decision most relied on for Section 9(1)(viib) is 370 ITR 720 (Allahabad) 9. Star Chemical (P.) Ltd. v. CIT (12 Taxmann.com 496), cited in 21 judgments on BharatTax.

Leading authorities on Section 9(1)(viib)

370 ITR 720 (Allahabad) 9. Star Chemical (P.) Ltd. v. CIT
12 Taxmann.com 496 · 2011 · High Court
21
citing judgments

When lending money is not the business of a company, loans or advances given to an assessee-shareholder are treated as deemed dividends under section 2(22)(e) of the Income-tax Act. The provisions of section 2(22)(e) apply to a company that has taken a loan from its subsidiary.

Judgments citing Section 9(1)(viib)

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
Section 147Section 148Section 250o

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

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