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“Section 9(1)(vii)”

Section References (mined)Section 9Section 9(1)(vii)933 judgments

The decision most relied on for Section 9(1)(vii) is Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471), cited in 914 judgments on BharatTax.

Leading authorities on Section 9(1)(vii)

Engineering Analysis Centre of Excellence (P) Ltd. v. CIT
432 ITR 471 · 2021 · Supreme Court
914
citing judgments

Payments for the supply or use of computer software, where there is no transfer of copyright but only a right to use the copyrighted product, are generally considered business profits and not 'royalty' or 'fees for technical services' under the Income Tax Act, 1961 or relevant DTAAs. This principle also applies to transponder fees, which are not taxable as royalty.

CIT v. Samsung Electronics Ltd.
345 ITR 494 · 2012 · High Court
461
citing judgments

Payments by Indian residents to non-resident foreign software suppliers for software are considered royalty, constituting income deemed to accrue in India under section 9(1)(v), thereby requiring tax deduction at source under section 195.

Ishikawajima Harima Heavy Industries Ltd. v. DIT
288 ITR 408 · 2007 · Supreme Court
394
citing judgments

Income from offshore supply of goods and services is not taxable in India if the entire transaction, including transfer of ownership and payments, occurs outside India.

CIT v. De Beers India Minerals (P.) Ltd.
346 ITR 467 · 2012 · High Court
371
citing judgments

For fees for technical or consultancy services to 'make available' technical knowledge or know-how under a DTAA, the service must transmit such knowledge, allowing the recipient to derive an enduring benefit and utilize it independently in the future.

DIT v. New Skies Satellite BV
382 ITR 114 · 2016 · High Court
325
citing judgments

An amendment to the Income Tax Act, such as the Finance Act, 2012 amendment to Section 9(1)(vi) defining royalty, does not automatically override or alter the definition of 'royalty' as provided in a Double Taxation Avoidance Agreement (DTAA) unless the DTAA itself is bilaterally amended. The definition of royalty in a DTAA remains unaffected by unilateral changes to domestic law.

DIT v. Nokia Networks OY
358 ITR 259 · 2013 · High Court
276
citing judgments

Payments for the supply of software along with telecom equipment are not in the nature of royalty if they are for the use of a copyrighted article, not the copyright itself. Such payments are not taxable in India in the absence of a Permanent Establishment (PE).

CIT v. Toshoku Ltd.
125 ITR 525 · 1980 · Supreme Court
270
citing judgments

A non-resident commission agent is not chargeable to tax in India on commission income if no business operations are carried out in India. Consequently, no TDS is required under Section 195 on such payments.

DIT v. Infrasoft Ltd.
39 Taxmann.com 88 · 2013 · High Court
269
citing judgments

Payments for the use of copyrighted software, without the transfer of any rights in the underlying copyright itself, do not constitute 'royalty' under the Income-tax Act or tax treaties. Such payments are often treated as business income, taxable only if a permanent establishment exists.

Judgments citing Section 9(1)(vii)

ACIT(It)-3(2)(2), Mumbai vs. Munchener Ruckversicherungs-Gesellschaft Aktiengesellschaft in Munchen, Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 5094/MUM/2024[2020-21]Status: DisposedITAT Mumbai15 Apr 2025AY 2020-21

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri P. J. Pardiwala / Jeet Kamdar
Section 37Section 40Section 44CSection 9(1)(vii)

Indian Branch to Head Office are in the nature of Fees for Technical Services and is taxable as per the provisions of section 9(1)(vii) of the Act as well as under the provisions of the DTAA between India and Germany. The AO also held that considering the nature ... notice that prima-facie they fall under the ambit of fees for technical services involving rendering of technical and consultancy services under section 9(1)(vii) of the Act. However, in order to tax the said payments in India, it is necessary examine Munchener Ruckversicherungs-Gesellschaft Aktiengesellschaft in Munchen whether

ACIT(It)-3(2)(2) Mumbai, Mumbai vs. Munchener Ruckversicherungs-Gesellschaft Aktiengesellschaft in Munchen, Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 5093/MUM/2024[2021-22]Status: DisposedITAT Mumbai15 Apr 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri P. J. Pardiwala / Jeet Kamdar
Section 37Section 40Section 44CSection 9(1)(vii)

Indian Branch to Head Office are in the nature of Fees for Technical Services and is taxable as per the provisions of section 9(1)(vii) of the Act as well as under the provisions of the DTAA between India and Germany. The AO also held that considering the nature ... notice that prima-facie they fall under the ambit of fees for technical services involving rendering of technical and consultancy services under section 9(1)(vii) of the Act. However, in order to tax the said payments in India, it is necessary examine Munchener Ruckversicherungs-Gesellschaft Aktiengesellschaft in Munchen whether

Munchener Ruckversicherungs-Gesellschaft Aktiengesellschaft in Munchen, Mumbai vs. Deputy Commissioner of Income Tax (It)-3(2)(2), Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 4833/MUM/2024[2021-22]Status: DisposedITAT Mumbai15 Apr 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri P. J. Pardiwala / Jeet Kamdar
Section 37Section 40Section 44CSection 9(1)(vii)

Indian Branch to Head Office are in the nature of Fees for Technical Services and is taxable as per the provisions of section 9(1)(vii) of the Act as well as under the provisions of the DTAA between India and Germany. The AO also held that considering the nature ... notice that prima-facie they fall under the ambit of fees for technical services involving rendering of technical and consultancy services under section 9(1)(vii) of the Act. However, in order to tax the said payments in India, it is necessary examine Munchener Ruckversicherungs-Gesellschaft Aktiengesellschaft in Munchen whether

Munchener Ruckversicherungs -Gesellschaft Aktiengesellschaft in Munchen, Mumbai vs. Deputy Commissioner of Income Tax (It)-3(2)(2), Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 4832/MUM/2024[2021-22]Status: DisposedITAT Mumbai15 Apr 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri P. J. Pardiwala / Jeet Kamdar
Section 37Section 40Section 44CSection 9(1)(vii)

Indian Branch to Head Office are in the nature of Fees for Technical Services and is taxable as per the provisions of section 9(1)(vii) of the Act as well as under the provisions of the DTAA between India and Germany. The AO also held that considering the nature ... notice that prima-facie they fall under the ambit of fees for technical services involving rendering of technical and consultancy services under section 9(1)(vii) of the Act. However, in order to tax the said payments in India, it is necessary examine Munchener Ruckversicherungs-Gesellschaft Aktiengesellschaft in Munchen whether

Expeditors International of Washington, Inc., Washington, Usa vs. Assistant Commissioner of Income Tax Circle 1(2)(2) International Taxation New Delhi, New Delhi

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

ITA 869/DEL/2025[2022-23]Status: DisposedITAT Delhi09 Apr 2025AY 2022-23

Bench: Sh. Sudhir Kumar & Sh. Naveen Chandraassessment Year: 2022-23 Expeditors International Of Vs. Assistant Commissioner Of Washington Inc. 1015 Third Income Tax Circle -1 (2) (2) Avenue Seattle Washington International Taxation, New Usa 981041190 Usa 98104 Delhi Pan No. Aacce4315R (Appellant) (Respondent)

Section 143(3)Section 144C(12)Section 144C(13)Section 234Section 270ASection 9(1)(vi)Section 9(1)(vii)

rendered outside India, is in the nature of Fee for Technical Services / Fee for Included Services ("FTS"/ "FIS") as per the provisions of section 9(1)(vii) of the Act and Article 12 of the India-USA Double Taxation Avoidance Agreement ("India-USA DTAA"). 3. That ... 9,54,79,472 received by the Appellant from Expeditors International (India) Private Limited ("El India") is in nature of FTS / FIS under section 9(1)(vii) of the Act and Article 12 of the India-USA DTAA. 4. That the Ld. AO and the Ld. DRP, on the facts

Sms Meer Gmbh, New Delhi vs. ACIT (International Taxation), Circle-3(1)(2), New Delhi

ITA 375/DEL/2020[2016-17]Status: DisposedITAT Delhi09 Apr 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 143Section 144CSection 144C(1)Section 263(1)

consideration received from supply of designs and drawings forming integral part of the sale/supply of equipments, received under various contracts, as taxable under section 9(1)(vii) of the Act, being in the nature of “fee for technical services” (FTS) under the above former and its receipt derived from sale ... consider the assessee's above corresponding detailed objections which stood rejected, inter alia, on the ground that its case was covered under section 9(1)(vii) of the Act since the income herein was "FTS” and was not entitled for any relief under the India Germany Double Taxation Avoidance Agreement

Sms Mevac Uk Ltd., New Delhi vs. ACIT (International Taxation), Circle-3(1)(2), New Delhi

ITA 9738/DEL/2019[2016-17]Status: DisposedITAT Delhi09 Apr 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

consideration received from supply of designs and drawings forming integral part of the sale/supply of equipments, received under various contracts, as taxable under section 9(1)(vii) 6 | P a g e of the Act, being in the nature of “fee for technical services” (FTS) under the above former ... consider the assessee’s above corresponding detailed objections which stood rejected, inter alia, on the ground that its case was covered under section 9(1)(vii) of the Act since the income herein was “FTS” and was not entitled for any relief under the India – Germany Double Taxation Avoidance Agreement

Sms Group Gmbh, New Delhi vs. ACIT, Circle-3(1)(2) (Int. Tax.), New Delhi

ITA 4044/DEL/2019[2016-17]Status: DisposedITAT Delhi09 Apr 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

consideration received from supply of designs and drawings forming integral part of the sale/supply of equipments, received under various contracts, as taxable under section 9(1)(vii) 6 | P a g e of the Act, being in the nature of “fee for technical services” (FTS) under the above former ... consider the assessee’s above corresponding detailed objections which stood rejected, inter alia, on the ground that its case was covered under section 9(1)(vii) of the Act since the income herein was “FTS” and was not entitled for any relief under the India – Germany Double Taxation Avoidance Agreement

Sms Mevac Uk Ltd., New Delhi vs. ACIT (International Taxation), Circle-3(1)(2), New Delhi

ITA 3070/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Apr 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

consideration received from supply of designs and drawings forming integral part of the sale/supply of equipments, received under various contracts, as taxable under section 9(1)(vii) 6 | P a g e of the Act, being in the nature of “fee for technical services” (FTS) under the above former ... consider the assessee’s above corresponding detailed objections which stood rejected, inter alia, on the ground that its case was covered under section 9(1)(vii) of the Act since the income herein was “FTS” and was not entitled for any relief under the India – Germany Double Taxation Avoidance Agreement

Sms Group Gmbh, New Delhi vs. JCIT (International Taxation), Circle-3(1)(2), New Delhi

ITA 5521/DEL/2018[2015-16]Status: DisposedITAT Delhi09 Apr 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 143(3)Section 144CSection 144C(1)Section 263(1)

consideration received from supply of designs and drawings forming integral part of the sale/supply of equipments, received under various contracts, as taxable under section 9(1)(vii) of the Act, being in the nature of “fee for technical services” (FTS) under the above former and its receipt derived from sale ... consider the assessee's above corresponding detailed objections which stood rejected, inter alia, on the ground that its case was covered under section 9(1)(vii) of the Act since the income herein was "FTS” and was not entitled for any relief under the India Germany Double Taxation Avoidance Agreement

Sms Group Gmbh, New Delhi vs. ACIT (International Taxation), Circle-3(1)(2), New Delhi

ITA 7570/DEL/2017[2014-15]Status: DisposedITAT Delhi09 Apr 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

consideration received from supply of designs and drawings forming integral part of the sale/supply of equipments, received under various contracts, as taxable under section 9(1)(vii) 6 | P a g e of the Act, being in the nature of “fee for technical services” (FTS) under the above former ... consider the assessee’s above corresponding detailed objections which stood rejected, inter alia, on the ground that its case was covered under section 9(1)(vii) of the Act since the income herein was “FTS” and was not entitled for any relief under the India – Germany Double Taxation Avoidance Agreement

Sms Group Gmbh, New Delhi vs. ACIT (International Taxation), Circle-3(1)(2), New Delhi

ITA 7569/DEL/2017[2013-14]Status: DisposedITAT Delhi09 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

consideration received from supply of designs and drawings forming integral part of the sale/supply of equipments, received under various contracts, as taxable under section 9(1)(vii) 6 | P a g e of the Act, being in the nature of “fee for technical services” (FTS) under the above former ... consider the assessee’s above corresponding detailed objections which stood rejected, inter alia, on the ground that its case was covered under section 9(1)(vii) of the Act since the income herein was “FTS” and was not entitled for any relief under the India – Germany Double Taxation Avoidance Agreement

Sms Group Gmbh, New Delhi vs. DCIT (International Taxation), New Delhi

ITA 256/DEL/2017[2012-13]Status: DisposedITAT Delhi09 Apr 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

consideration received from supply of designs and drawings forming integral part of the sale/supply of equipments, received under various contracts, as taxable under section 9(1)(vii) 6 | P a g e of the Act, being in the nature of “fee for technical services” (FTS) under the above former ... consider the assessee’s above corresponding detailed objections which stood rejected, inter alia, on the ground that its case was covered under section 9(1)(vii) of the Act since the income herein was “FTS” and was not entitled for any relief under the India – Germany Double Taxation Avoidance Agreement

Sms Group Gmbh (Sms Siemag Ag), New Delhi vs. ACIT, Circle- 3(1)(2), Intl. Taxation, New Delhi

ITA 6161/DEL/2015[2011-12]Status: DisposedITAT Delhi09 Apr 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

consideration received from supply of designs and drawings forming integral part of the sale/supply of equipments, received under various contracts, as taxable under section 9(1)(vii) 6 | P a g e of the Act, being in the nature of “fee for technical services” (FTS) under the above former ... consider the assessee’s above corresponding detailed objections which stood rejected, inter alia, on the ground that its case was covered under section 9(1)(vii) of the Act since the income herein was “FTS” and was not entitled for any relief under the India – Germany Double Taxation Avoidance Agreement

Sms Group Gmbh (Sms Siemag Ag), New Delhi vs. ACIT, Circle- 3(1)(2), Intl. Taxation, New Delhi

ITA 6359/DEL/2014[2010-11]Status: DisposedITAT Delhi09 Apr 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

consideration received from supply of designs and drawings forming integral part of the sale/supply of equipments, received under various contracts, as taxable under section 9(1)(vii) 6 | P a g e of the Act, being in the nature of “fee for technical services” (FTS) under the above former ... consider the assessee’s above corresponding detailed objections which stood rejected, inter alia, on the ground that its case was covered under section 9(1)(vii) of the Act since the income herein was “FTS” and was not entitled for any relief under the India – Germany Double Taxation Avoidance Agreement

Sms Group Gmbh (Formerly Sms Siemag Ag), New Delhi vs. Aacit, Circle- 3(1)(2), Intl. Taxation, New Delhi

ITA 1074/DEL/2014[2007-08]Status: DisposedITAT Delhi09 Apr 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

consideration received from supply of designs and drawings forming integral part of the sale/supply of equipments, received under various contracts, as taxable under section 9(1)(vii) 6 | P a g e of the Act, being in the nature of “fee for technical services” (FTS) under the above former ... consider the assessee’s above corresponding detailed objections which stood rejected, inter alia, on the ground that its case was covered under section 9(1)(vii) of the Act since the income herein was “FTS” and was not entitled for any relief under the India – Germany Double Taxation Avoidance Agreement

Sms Group Gmbh (Formerly Sms Siemag Ag), New Delhi vs. ACIT, Circle- 3(1)(2), Intl Taxation, New Delhi

ITA 6106/DEL/2012[2009-10]Status: DisposedITAT Delhi09 Apr 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

consideration received from supply of designs and drawings forming integral part of the sale/supply of equipments, received under various contracts, as taxable under section 9(1)(vii) 6 | P a g e of the Act, being in the nature of “fee for technical services” (FTS) under the above former ... consider the assessee’s above corresponding detailed objections which stood rejected, inter alia, on the ground that its case was covered under section 9(1)(vii) of the Act since the income herein was “FTS” and was not entitled for any relief under the India – Germany Double Taxation Avoidance Agreement

Sms Group Gmbh (Formerly Sms Siemag Ag), New Delhi vs. ACIT, Circle- 3(1)(2), Intl. Taxation, New Delhi

ITA 2144/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Apr 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

consideration received from supply of designs and drawings forming integral part of the sale/supply of equipments, received under various contracts, as taxable under section 9(1)(vii) 6 | P a g e of the Act, being in the nature of “fee for technical services” (FTS) under the above former ... consider the assessee’s above corresponding detailed objections which stood rejected, inter alia, on the ground that its case was covered under section 9(1)(vii) of the Act since the income herein was “FTS” and was not entitled for any relief under the India – Germany Double Taxation Avoidance Agreement

Sms Group Gmbh (Formerly Sms Siemag Ag), New Delhi vs. Addl. DIT, New Delhi

ITA 5580/DEL/2011[2008-09]Status: DisposedITAT Delhi09 Apr 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

consideration received from supply of designs and drawings forming integral part of the sale/supply of equipments, received under various contracts, as taxable under section 9(1)(vii) 6 | P a g e of the Act, being in the nature of “fee for technical services” (FTS) under the above former ... consider the assessee’s above corresponding detailed objections which stood rejected, inter alia, on the ground that its case was covered under section 9(1)(vii) of the Act since the income herein was “FTS” and was not entitled for any relief under the India – Germany Double Taxation Avoidance Agreement

Saint-Gobain India Private Limited, Chennai vs. DCIT Ncc 8(1), Chennai

Appeal of the assessee is allowed

ITA 1503/CHNY/2024[2007-08]Status: DisposedITAT Chennai07 Apr 2025AY 2007-08

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mr. Shivanand K Kalakeri,CIT
Section 263Section 40Section 9(1)(vii)

under appeal) had the occasion to consider the 4 taxability of payment to the verysame M/s Exprover and held that till such time section 9(1)(vii)/9(2) was amended by the Finance Act 2010, fees for technical services rendered outside India is not taxable in India. (Page