← All Phrases

“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)

Rane Engine Valves Limited, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1497/CHNY/2017[2011-12]Status: DisposedITAT Chennai03 Jul 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

managerial, technical or consultancy knowledge and hence does not fall within the meaning of "fee for technical service" as per explanation 2 to section 9(1)(vii) of the Act. 2.1.3 Without prejudice to the above, even if the above services are considered as technical in nature ... have appreciated that even if the payment is treated as fee for technical services, it is not chargeable to tax in India under section 9(1)(vii)(b) of the Act, as it relates to services utilized for the purpose of making or earning income from any source of income

Cma Cgm Agencies (India) Private Limited, Elphinstone Road West, Mumbai vs. Assistant Commissioner of Income-Tax, Circle 1(1), Pune

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

ITA 1456/PUN/2023[2017-18]Status: DisposedITAT Pune01 Jul 2024AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1455 & 1456/Pun/2023 "नधा"रण वष" /Assessment Years : 2015-16 & 2017-18

For Appellant: Shri Vidur Munjal &
Section 143(3)Section 194JSection 28Section 40Section 9Section 9(1)(vii)

Supreme Court in the case of CIT Vs. Kotak Securities Ltd. 383 ITR 1 (SC) wherein it Technical services within the meaning of section 9(1)(vii) of the Act. The relevant paragraphs of the judgment of Hon’ble Apex court read as under : “5. The relevant provisions ... Section 40(a)(ia) of the Act introduced by Finance (No.2) Act, 2004 with effect from 1st April, 2005; and Explanation 2 of Section 9(1)(vii) which are relevant for the purpose of the present case reads as under: “194J. Fees for professional or technical services. (1) Any person

Cma Cgm Agencies (India) Private Limited, Elphinstone Road West, Mumbai vs. Income Tax Officer, Ward - 1(2), Pune

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

ITA 1455/PUN/2023[2015-16]Status: DisposedITAT Pune01 Jul 2024AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1455 & 1456/Pun/2023 "नधा"रण वष" /Assessment Years : 2015-16 & 2017-18

For Appellant: Shri Vidur Munjal &
Section 143(3)Section 194JSection 28Section 40Section 9Section 9(1)(vii)

Supreme Court in the case of CIT Vs. Kotak Securities Ltd. 383 ITR 1 (SC) wherein it Technical services within the meaning of section 9(1)(vii) of the Act. The relevant paragraphs of the judgment of Hon’ble Apex court read as under : “5. The relevant provisions ... Section 40(a)(ia) of the Act introduced by Finance (No.2) Act, 2004 with effect from 1st April, 2005; and Explanation 2 of Section 9(1)(vii) which are relevant for the purpose of the present case reads as under: “194J. Fees for professional or technical services. (1) Any person

DCIT, Mumbai vs. Jefferies Llc, Mumbai

ITA 1026/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Jun 2024AY 2018-19
For Respondent: “i. Whether on facts and in circumstances of the case and in the law, the
Section 143(3)Section 144C(3)Section 147Section 153Section 250Section 9

Gold, (ii) legal services, (iii) financial advisory services and (iv) human resource assistance. There is no dispute here that under the provisions of section 9(1)(vii) of the Act, rendering of management services will be taxable as FTS. However, Edenred, by virtue of section

DCIT It 3.1.1, Mumbai vs. Jefferies Llc, Mumbai

ITA 1023/MUM/2024[2014]Status: DisposedITAT Mumbai28 Jun 2024
For Respondent: “i. Whether on facts and in circumstances of the case and in the law, the
Section 143(3)Section 144C(3)Section 147Section 153Section 250Section 9

Gold, (ii) legal services, (iii) financial advisory services and (iv) human resource assistance. There is no dispute here that under the provisions of section 9(1)(vii) of the Act, rendering of management services will be taxable as FTS. However, Edenred, by virtue of section

Denso International Asia Co., Ltd., Thailand vs. ACIT, Circle International Tax 1(2)(2), New Delhi

The appeal is allowed and the impugned addition quashed

ITA 1985/DEL/2023[2020-21]Status: DisposedITAT Delhi27 Jun 2024AY 2020-21

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Vishal Kalra, Advocate; and Ms Sumisha Murgai &For Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 253(1)Section 5(2)Section 9(1)(vii)

treaty, income should fall under Article 22 (i.e. other income) of DTAA and accordingly should be taxed as FTS at 10% as per section 9(1)(vii) of the Income-tax Act, 1961 ('Act'). 2 Accordingly the assessment proceedings were concluded by the AO vide assessment order dated ... clause 3 of Article 22 of the DTAA. Further, such receipts will be taxed at 10% as per section 5(2) read with section 9(1)(vii) of the Act. 3. The appellant is in appeal before this Tribunal, raising following grounds:- “Appeal under section 253(1) of the Income

Andritz Ag, New Delhi vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, appeal is dismissed

ITA 7850/DEL/2017[2014-15]Status: DisposedITAT Delhi27 Jun 2024AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15

Section 9(1)(vii)

assessee has challenged taxability of amount received towards offshore supply of design and engineering as Fees for Technical Services (FTS), both under section 9(1)(vii) of the Income-tax Act, 1961 (in short ‘the Act’) as well as Article 12 of India – Austria Double Taxation Avoidance Agreement (DTAA ... that the nature of services provided by the assessee to the Indian client are technical, hence, have to be treated as FTS under section 9(1)(vii) of the Act read with Article 12 of India – Austria DTAA. He observed that provision of design and engineering services is an intrinsic

Andritz Ag, New Delhi vs. DDIT (International Taxation), New Delhi

In the result, appeal is dismissed

ITA 288/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Jun 2024AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15

Section 9(1)(vii)

assessee has challenged taxability of amount received towards offshore supply of design and engineering as Fees for Technical Services (FTS), both under section 9(1)(vii) of the Income-tax Act, 1961 (in short ‘the Act’) as well as Article 12 of India – Austria Double Taxation Avoidance Agreement (DTAA ... that the nature of services provided by the assessee to the Indian client are technical, hence, have to be treated as FTS under section 9(1)(vii) of the Act read with Article 12 of India – Austria DTAA. He observed that provision of design and engineering services is an intrinsic

DCIT (International Taxation), New Delhi vs. M/S. Andritz Ag, New Delhi

In the result, appeal is dismissed

ITA 2622/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Jun 2024AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15

Section 9(1)(vii)

assessee has challenged taxability of amount received towards offshore supply of design and engineering as Fees for Technical Services (FTS), both under section 9(1)(vii) of the Income-tax Act, 1961 (in short ‘the Act’) as well as Article 12 of India – Austria Double Taxation Avoidance Agreement (DTAA ... that the nature of services provided by the assessee to the Indian client are technical, hence, have to be treated as FTS under section 9(1)(vii) of the Act read with Article 12 of India – Austria DTAA. He observed that provision of design and engineering services is an intrinsic

Andritz Ag, New Delhi vs. DDIT (International Taxation), New Delhi

In the result, appeal is dismissed

ITA 5991/DEL/2015[2011-12]Status: DisposedITAT Delhi27 Jun 2024AY 2011-12

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15

Section 9(1)(vii)

assessee has challenged taxability of amount received towards offshore supply of design and engineering as Fees for Technical Services (FTS), both under section 9(1)(vii) of the Income-tax Act, 1961 (in short ‘the Act’) as well as Article 12 of India – Austria Double Taxation Avoidance Agreement (DTAA ... that the nature of services provided by the assessee to the Indian client are technical, hence, have to be treated as FTS under section 9(1)(vii) of the Act read with Article 12 of India – Austria DTAA. He observed that provision of design and engineering services is an intrinsic

Snc Lavalin Inc., Delhi vs. The Assistant Commissioner of Income Tax, Circle Int. Tax 3(1)(2), Delhi

In the result, the Appeal of the assessee is allowed, the Stay Application of the assessee is dismissed as infructuous

ITA 3691/DEL/2023[2021-22]Status: DisposedITAT Delhi25 Jun 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. S. K. Aggarwal, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 139(1)Section 143(3)Section 144C(1)Section 270ASection 9(1)(vii)

shall not be taxable as Fee for Included Services ('FIS') / Fee 2 SA No. 36/Del/2024 SNC Lavalin Inc. for Technical Services ('FTS') under section 9(1)(vii) of the Act read with the Article 12 of India-Canada DTAA. 2.1. Based on the facts and circumstances of the case

M/S. Herbalife International India Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation- Circle-1(1), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 718/BANG/2023[2013-14]Status: DisposedITAT Bangalore19 Jun 2024AY 2013-14

Bench: Shri Chandra Poojarirandshri Prakash Chand Yadavassessment Year : 2013-14

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. Harischandra Naik, CIT-DR
Section 2Section 201Section 201(1)Section 9Section 9(1)(vii)

that do not included any markup. AR of assessee further contented that the AO has incorrectly relied upon the provisions of section 9(1)(vii) of the Act and held that the services rendered by the AE of the assessee were covered in the ambit of “managerial services”. The assessee ... upon the provisions of Article 12(4) of the DTAA between India and USA. However, the AO has relied upon the provisions of section 9(1)(vii) of the Act to conclude that Herbalife International India Pvt. Ltd. Page 4 of 10 the nature of services was managerial in nature

Huawei International Co. Limited, Hongkong vs. ACIT, Int.Tax.2(1)(1), Delhi

In the result, Appeal filed by the Assessee in ITA Nos

ITA 552/DEL/2022[2018-19]Status: DisposedITAT Delhi19 Jun 2024AY 2018-19

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 115ASection 143(3)Section 144C(13)Section 234ASection 270ASection 9(1)(vii)

Huawei International Co. Ltd. Vs. ACIT Assessee are in the nature of Fees for Technical Services ('FTS") under the provisions of section 9(1)(vii) of the Act. 4. That on the facts and circumstances of the case and in law, the Learned AO has erred in not following ... alleging that the charges received by the Assessee are in the nature of Fees for Technical Services ('FTS") under the provisions of section 9(1)(vii) of the Act. 4. That on the facts and circumstances of the case and in law, the Learned AO has erred in not following

Huawei International Co. Ltd, Hong Kong vs. ACIT, Circle-International Taxation 2(1) (1) New Delhi, New Delhi

In the result, Appeal filed by the Assessee in ITA Nos

ITA 1815/DEL/2022[2019-20]Status: DisposedITAT Delhi19 Jun 2024AY 2019-20

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 115ASection 143(3)Section 144C(13)Section 234ASection 270ASection 9(1)(vii)

Huawei International Co. Ltd. Vs. ACIT Assessee are in the nature of Fees for Technical Services ('FTS") under the provisions of section 9(1)(vii) of the Act. 4. That on the facts and circumstances of the case and in law, the Learned AO has erred in not following ... alleging that the charges received by the Assessee are in the nature of Fees for Technical Services ('FTS") under the provisions of section 9(1)(vii) of the Act. 4. That on the facts and circumstances of the case and in law, the Learned AO has erred in not following

Six Continents Hotels, Inc., Gurgaon vs. ACIT Circle 3(1)(2) Intl. Taxation, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 3339/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Jun 2024AY 2021-22

Bench: Shri Saktijit Dey & Shri Brajesh Kumar Singh

Section 143(3)Section 144(10)Section 144CSection 144C(13)Section 144C(5)Section 9(1)(vii)

have erred in treating System Fund support fee and Technology Services Fees as Fee for Technical Services ('FTS') under section 9(1)(vii) of the Act and as Fee for Included Services ('FIS') under Article 12 of India - USA DTAA. 3.3 On the facts and in circumstances of the case ... their purport and meaning. 16 23. In this respect the Delhi Tribunal, while interpreting the meaning of FTS as per Explanation 2 of section 9(1)(vii) of the Income tax Act, 1961 held as under: “…… ..A look at the above Explanation shows that it contains a definition

Temenos Headquarters Sa, Switzerland vs. Deputy Commissioner of Income Tax, International Taxation 2(2), Chennai

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

ITA 1575/CHNY/2023[2021-22]Status: DisposedITAT Chennai12 Jun 2024AY 2021-22

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(2)Section 143(3)

from annual maintenance charges is in the nature of FIS under Article 12(4)(a) of India - USA DTAA as well as under section 9(1)(vii) of the Act. However, while deciding the issue of taxability of receipts from granting of licence, we have held that they

Temenos Headquarters Sa, Switzerland vs. Deputy Commissioner of Income Tax, International Taxation 2(2), Chennai

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

ITA 1574/CHNY/2023[2020-21]Status: DisposedITAT Chennai12 Jun 2024AY 2020-21

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(2)Section 143(3)

from annual maintenance charges is in the nature of FIS under Article 12(4)(a) of India - USA DTAA as well as under section 9(1)(vii) of the Act. However, while deciding the issue of taxability of receipts from granting of licence, we have held that they

Temenos Headquarters Sa, Switzerland vs. Deputy Commissioner of Income Tax, International Taxation 2(2), Chennai

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

ITA 1573/CHNY/2023[2016-17]Status: DisposedITAT Chennai12 Jun 2024AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(2)Section 143(3)

from annual maintenance charges is in the nature of FIS under Article 12(4)(a) of India - USA DTAA as well as under section 9(1)(vii) of the Act. However, while deciding the issue of taxability of receipts from granting of licence, we have held that they

New Skies Satellites B.V., Gurgaon vs. Deputy Commissioner of Income Tax, Circle 2(2)(2), International Taxation, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 2733/DEL/2023[2021-22]Status: DisposedITAT Delhi07 Jun 2024AY 2021-22

Bench: Shri G.S.Pannu & Shri Anubhav Sharma[Assessment Year : 2021-22] New Skies Satellites B.V., Vs Dcit, C/O-Ernst & Young Llp, Golf Cirlce-2(2)(2), View Corporate Tower, Tower-B, International Taxation, Sector-42, Gurgaon, New Delhi. Haryana-122002. Pan-Aaccn1866C Appellant Respondent Shri Salil Kapoor, Adv. & Appellant By Ms. Ananya Kapoor, Adv. Respondent By S/Shri Vivek K. Upadhayay, Sr. Dr & Vivek Vardhan, Sr. Dr Date Of Hearing 07.06.2024 Date Of Pronouncement 07.06.2024 Order Per G.S. Pannu, Vp : The Present Appeal Filed By The Assessee For The Assessment Year 2021-22 Is Directed Against The Order Of Ld. Dcit, Circle-2(2)(2), International Taxation, New Delhi Dated 28.08.2023. 2. The Assessee Has Raised Following Grounds Of Appeal:-

Section 270ASection 9(1)(vi)Section 9(1)(vii)

payments received by the Appellant as consideration for data transmission services would also qualify as "fee for technical- services" as defined under section 9(1)(vii) of the Act as well as within the meaning of Article 12(5) of the India-Netherlands DTAA. 4. That the Ld. AO erred

M/S. Datalog Technologies Private Limited, Coimbatoree vs. DCIT, International Taxation, Coimbatore

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 937/CHNY/2023[2014-15]Status: DisposedITAT Chennai31 May 2024AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 195Section 201(1)Section 9Section 9(1)(vii)

made to AGANSA by the Assessee was towards services rendered in the nature of “consultancy services”, which is falling under the provisions of Section 9(1)(vii) of the Act, and thus liable for deduction of Tax at source under Section 195 of the :-4-: ITA. Nos: 935, 936 & 937/Chny/2023 ... held by the ITAT, Ahmedabad in DCIT Vs Wellspun Corporation Ltd. 55 ITR (Tribunal) 405. "The key to taxability of an amount under section 9(1)(vii) is that is should constitute "consideration" for rendition of technical services. The case of the revenue fails on this short test