“Section 9(1)(vii)”

DCIT-CIRCLE 1(3)(1), MUMBAI vs. DIEBOLD INDIA PRIVATE LIMITED, MUMBAI

In the result, the appeal filed by the Revenue and the\nCOs filed by the assessee stand dismissed

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH

DCIT-CIRCLE 1(3)(1), MUMBAI vs. DIEBOLD INDIA PRIVATE LIMITED, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

such Diebold India Private Limited person outside India or for the purposes of making or earning any income from any source outside India. Section 9(1)(vii) -Fees for Technical Services Income by way of fees for technical services payable by a Resident, except where the fees are payable

DCIT-CIRCLE 1(3)(1), MUMBAI vs. DIEBOLD INDIA PRIVATE LIMITED, MUMBAI

In the result, the appeal filed by the Revenue and the\nCOs filed by the assessee stand dismissed

{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH

DCIT-CIRCLE 1(3)(1), MUMBAI vs. DIEBOLD INDIA PRIVATE LIMITED, MUMBAI

In the result, the appeal filed by the Revenue and the\nCOS filed by the assessee stand dismissed

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH

OWENS CORNING (SINGAPORE) PTE LTD,MUMBAI vs. THE DCIT (INT TAX) CIRCLE-3(2)(2), MUMBAI

In the result, the appeal filed by the assessee is allowed

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadavassessment Year : 2023-24 Owens Corning (Singapore) Deputy Commissioner Of Pte Ltd., Income Tax (International Tax), C/O. Owens Corning (India) Vs. Circle-3(2)(2), Pvt. Limited, 6Th Floor, 7Th Floor, Alpha Building, Kautilya Bhavan, Hiranandani Gardens, Bandra Kurla Complex, Powai, Mumbai-400051. Maharashtra-400076. Pan : Aabco5666L (Appellant) (Respondent) For Assessee : Shri Sandeep Bhalla For Revenue : Shri Krishna Kumar, Sr.Dr Date Of Hearing : 02-12-2025 Date Of Pronouncement : 26-02-2026 O R D E R Per Vikram Singh Yadav, A.M : The Assessee Has Filed The Present Appeal Against The Final Assessment Order Dated 10-07-2025, Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 („The Act‟), Pursuant To The Directions Issued By The Learned Dispute Resolution Panel-2, Mumbai, ("Ld.Drp"), Pertaining To Assessment Year (Ay) 2023-24, Wherein The Assessee Has Raised The Following Grounds Of Appeal:

during the year under consideration by treating the same as 'fees for technical services' in terms of section 9(1)(vii) of the Income-tax Act, 1961 as well as Article 12 of the Double Taxation Avoidance Agreement entered between India and Singapore ("India-Singapore Tax Treaty"). 1.2 The Appellant ... issue under consideration pertains to the taxability of the fabrication charges received by the assessee company as Fees for Technical Services ("FTS") under section 9(1)(vii) of the Act as well as Article 12 of the India-Singapore Double Taxation Avoidance Agreement ("DTAA"). 3. Briefly, the facts

DCIT(IT)-4(1)(2), MUMBAI vs. ARUN MADHAVACHARI RANGACHARI, MUMBAI

undertaken in India by GFH and KBHC with\nValuable Group are deemed to accrue or arise in India on account of\nprovisions of section 9(1)(vii) of the Act.\n(d) Rejecting the contention of the assessee that it has not been\nestablished that the consultancy fees were accrued/received ... submitted that there are no\nfindings in the said decision regarding the taxability of the amount as fees for\ntechnical services under section 9(1)(vii), and therefore, the addition made\nunder section 9(1)(vii) of the Act is not covered by the decision of the Tribunal

DCIT(IT)-2(2)(2), MUMBAI, BKC vs. HSBC BANK PLC, UNITED KINGDOM

In the result, appeal of the revenue is dismissed

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2014-15 Dcit(It)-2(2)(2), Mumbai Hsbc Bank Plc Room No.606, 6Th Floor, Kautriya 8 Canada Square, London, Bhavan, G Block, Bkc, Bandra (E), Vs. Foreign United Kingdom- Mumbai-400051. 999999, United Kingdom. (Pan : Aabch325P) (Appellant) (Respondent) Present For: Assessee : Shri Niraj Sheth, Advocate Revenue : Shri Krishna Kumar, Sr. Dr Date Of Hearing : 17.11.2025 Date Of Pronouncement : 13.02.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Revenue Is Against The Order Of Ld. Cit(A)- 56, Mumbai Vide Order, Dated 02.04.2025, Passed Against The Assessment Order By Ld. Dcit (It) 2(2)(2), Mumbai U/S. 144C(3) R.W.S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 05.02.2018, For Ay 2014-15. 2. Grounds Taken By The Revenue Are Reproduced As Under: 1. "Whether, On The Facts & In The Circumstances Of The Case & In Law, For The Issue Of Expenses Of Rs. 3,77,38,994/-, The Cit(A) Has Erred In Relying On Para 16 Of Itat'S Order For A.Y. 2011-12 & Para 8 Of Itat'S Order For A.Y. 2012-13 & 2013-14 As The Orders U/S. 143(3) R.W.S. 144C(3) For A.Y.S 2011-12, 2012-13 & 2013-14 Never Examined The Issue Of 'Royalty' For The Reimbursement Received From Hsbc Securities & Capital Markets (India) Private Limited (Hsch).”

nothing but commercial services. Accordingly, the referral fees received from HSCI cannot be construed as ‘Fees for Technical Services’ under Explanation 2 to Section 9(1)(vii) of the Act and, therefore, not subject to tax under Section 9(1)(vii) of the Act. Since neither Section 9(1

SHELL INTERNATIONAL PETROLEUM COMPANY LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-4(2)(1), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Girish Agrawalshell International Petroleum Vs Deputy Commissioner Of Company Limited Income Tax (International C/O B S R & Co. Llp, 2Nd Floor, Taxation) 4(2)(1), Lodhaexcelus, Apollo Mills Mumbai Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400011

provided mainly for standardization and to support the day-to-day business operations. On this assessee contended that whereas under Explanation 2 to section 9(1)(vii) of the Act, mere rendering of technical services is enough for the services to be taxable as FTS, however, Article

GENERAL REINSURANCE AG,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATONAL TAXATION)-RANGE 2(3)(2), MUMBAI

In the result, all the four appeals of the assessee are partly\nallowed

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI\nBEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER\nAND\nSHRI GIRISH

GENERAL REINSURANCE AG,COLOGNE, GERMANY vs. ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) CIRCLE - 2(3)(2), MUMBAI

Article 11(2)", "Section 115JB", "Section 244A", "Section 270A", "Section 153", "Section 143(3)", "Section 144C(13)", "Section 143(2)", "Section 115B", "Section 9(1)(vii)(b)", "Article 5(1)" ], "issues": "1. Whether reinsurance premiums earned by the assessee's overseas offices are taxable in India.\n2. Whether IT costs

GENERAL REINSURANCE AG,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATONAL TAXATION)-RANGE 2(3)(2), MUMBAI

Section 143(3) of the Act", "Article 11 of the India-Germany tax treaty", "Section 115JB of the Act", "Section 9(1)(vii)(b) of the Act", "Article 12(5) of the India-Germany DTAA", "Article 7(1) of the India-Germany DTAA", "Article 7(2) of the India-Germany

GENERAL REINSURANCE AG,MUMBAI vs. ASSISTANT COMM. OF INCOME TAX (INTERNATIONAL TAXATION)-RANGE 2(3)(2), MUMBAI

In the result, all the four appeals of the assessee are partly\nallowed

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI\nBEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER\nAND\nSHRI GIRISH

TURF ESTATE JV,MUMBAI vs. ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE - 20(3), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

order and not an individual. Payment made by the assessee to this Thailand entity falls within the meaning of FTS as contained in section 9(1)(vii) of the Act. The relevant clause of section 9 in this respect is extracted below: “(vii) income by way of fees for technical