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“Section 9(1)(vu)”

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

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 858/PUN/2025[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 201Section 250Section 9(1)(vii)

Section 9(1) of the Act provides under what conditions FTS income shall be considered accrue or arise in India. Explanation 2 to Section 9(1)(vu) of the Act gives definition of FIS and which provides that any service falls within the definition of FTS are either

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 857/PUN/2025[2019-20]Status: DisposedITAT Pune19 Dec 2025AY 2019-20

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 201Section 250Section 9(1)(vii)

Section 9(1) of the Act provides under what conditions FTS income shall be considered accrue or arise in India. Explanation 2 to Section 9(1)(vu) of the Act gives definition of FIS and which provides that any service falls within the definition of FTS are either

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 833/PUN/2025[2018-19]Status: DisposedITAT Pune19 Dec 2025AY 2018-19
Section 201Section 250Section 9(1)(vii)

Section 9(1) of the Act provides under what conditions FTS income shall be considered accrue or arise in India. Explanation 2 to Section 9(1)(vu) of the Act gives definition of FIS and which provides that any service falls within the definition of FTS are either