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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)

Deloitte Haskins and Sells LLP, Mumbai vs. Assistant Commissioner of Income Tax, Circle 16(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 350/MUM/2024[2013-14]Status: DisposedITAT Mumbai30 Dec 2025AY 2013-14

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri P.J. Pardiwala, Sr. AdvocateFor Respondent: Shri Krishna Kumar Sr. DR
Section 143(3)Section 37(1)Section 40

Federal and state income tax accounting for audit assistance and preparation, The id AR argued that the payments made are not taxable under section 9(1)(vii) since Deloitte & Touche LLP, USA and Deloitte Tax LLP, USA have rendered professional services and not technical services and drew our attention

Deloitte Haskins and Sells LLP, Mumbai vs. Assistant Commissioner of Income-Tax, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 320/MUM/2024[2015-16]Status: DisposedITAT Mumbai30 Dec 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri P.J. Pardiwala, Sr. AdvocateFor Respondent: Shri Krishna Kumar Sr. DR
Section 143(3)Section 37(1)Section 40

Federal and state income tax accounting for audit assistance and preparation, The id AR argued that the payments made are not taxable under section 9(1)(vii) since Deloitte & Touche LLP, USA and Deloitte Tax LLP, USA have rendered professional services and not technical services and drew our attention

Deloitte Haskins and Sells LLP, Mumbai vs. Assistant Commissioner of Income-Tax, Mumbai

ITA 319/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 Dec 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri P.J. Pardiwala, Sr. AdvocateFor Respondent: Shri Krishna Kumar Sr. DR
Section 143(3)Section 40

Federal and state income tax accounting for audit assistance and preparation, The id AR argued that the payments made are not taxable under section 9(1)(vii) since Deloitte & Touche LLP, USA and Deloitte Tax LLP, USA have rendered professional services and not technical services and drew our attention

Asia Today Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

In the result, Assessee's appeal is allowed

ITA 1403/MUM/2008[2004-2005]Status: DisposedITAT Mumbai24 Dec 2025AY 2004-2005

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2004-05 M/S. Asia Today Limited, Asst. Director Of Income C/O. Zee Entertainment Enterprises Tax (International Ltd., Vs. Taxation)-2(2), 135, Dr. Annie Besant Road, Scindia House, Worli, Mumbai – 400 018 Bellard Estate, Pan: Aabca0249F Mumbai - 400039 (Appellant) (Respondent) Present For: Assessee By : Shri Niraj Sheth, Ld. A.R. Revenue By : Shri Krishna Kumar, Ld. Sr. D.R. Date Of Hearing : 10.10.2025 Date Of Pronouncement : 24.12.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 25.01.2007, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2004-05. 2. The Relevant Facts For Adjudication Of This Appeal Are As Under: The Assessee, Being A Foreign Telecasting Company Incorporated In Mauritius & Having Tax Residency Certificate Of Mauritius , During The Ay Under Consideration Was Engaged In The Production & Acquiring Rights Of Various Television Films Including Feature Films, As A Copy Right Owner/Holder Of Various Hindi Feature Films Produced & Censored In India, As Mentioned In Schedule ‘C’ Annexed With The ‘Agreement Of 2 M/S Asia Today Ltd. Vs Asst. Dit (Int. Taxation)-2(2)

For Appellant: Shri Niraj Sheth, Ld. A.RFor Respondent: Shri Krishna Kumar, Ld. Sr. D.R
Section 250Section 9(1)(vi)

Madras High Court in the case of CIT vs. Copes Vulcan Inc. 167 ITR 884 (Mad) wherein with reference to the proviso to section 9(1)(vii) similar view was held and because of application of section 9(1)(vii) receipt was excluded by the proviso, the said payment cannot

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

In the result, the appeal of the assessee in ITA No

ITA 377/DEL/2025[2022-23]Status: DisposedITAT Delhi24 Dec 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

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, Circle 3(1)(2), International Txation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 993/DEL/2023[2020-21]Status: DisposedITAT Delhi24 Dec 2025AY 2020-21

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

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 Circle - 3(1)(2) Intl. Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 3297/DEL/2023[2021-22]Status: DisposedITAT Delhi24 Dec 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

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, Circle-3(1)(2) Int. Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1592/DEL/2022[2018-19]Status: DisposedITAT Delhi24 Dec 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

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, Circle-3(1)(2), Int. Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1591/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Dec 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

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

DCIT(It), Circle-1, 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)

1,91,82,330/- are in nature of Fees for technical services under the Income tax Act and therefore, taxable under section 9(1)(vii) of the Act. 3. On the facts and circumstances of the case, Ld. CIT(A) erred in law and facts in not appreciating the fact ... India Thailand DTAA. Therefore, ITO invoked Article 22 of the DTAA and held that said income shall be taxable as per Section 9(1)(vii) of the Income Tax Act, 1961 in India. Therefore, ITO hold that Assessee Company was liable to withhold tax on following income : “i. Rs.15

DCIT(It), Circle-1, 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)

1,91,82,330/- are in nature of Fees for technical services under the Income tax Act and therefore, taxable under section 9(1)(vii) of the Act. 3. On the facts and circumstances of the case, Ld. CIT(A) erred in law and facts in not appreciating the fact ... India Thailand DTAA. Therefore, ITO invoked Article 22 of the DTAA and held that said income shall be taxable as per Section 9(1)(vii) of the Income Tax Act, 1961 in India. Therefore, ITO hold that Assessee Company was liable to withhold tax on following income : “i. Rs.15

DCIT(It), Circle-1, 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)

1,91,82,330/- are in nature of Fees for technical services under the Income tax Act and therefore, taxable under section 9(1)(vii) of the Act. 3. On the facts and circumstances of the case, Ld. CIT(A) erred in law and facts in not appreciating the fact ... India Thailand DTAA. Therefore, ITO invoked Article 22 of the DTAA and held that said income shall be taxable as per Section 9(1)(vii) of the Income Tax Act, 1961 in India. Therefore, ITO hold that Assessee Company was liable to withhold tax on following income : “i. Rs.15

Ca (Singapore) Pte Ltd, Mumbai vs. Assistant Commissioner of Income Tax International Taxation Circle 2(1)(1), Mumbai

In the result, the appeal of the assessee partly allowed

ITA 2078/MUM/2025[2022-23]Status: DisposedITAT Mumbai16 Dec 2025AY 2022-23

Bench: Ms Suchitra Kamble & Shri Girish Agrawalca(Singapore) Pte Ltd., The Assistant Vs. C/O Ca (India) Technologies Commissioner Of India Private Limited, Income Tax, S1 Wipro Sez, International Taxation, Doddathogur Village, Circle2 (1)(1), Begur Hobli, Mumbai. Electronic City, Bangalore-560100. [Pan :Aahcc8349Q] (Appellant) .. (Respondent) Appellant By : Shri Ajit Jain, With Shri, Siddesh Chaugule, Ars Respondent By: Shri Krishna Kumar, Sr. Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 16.12.2025 O R D E R Per Suchitra Kamble:

For Appellant: Shri Ajit Jain, with Shri, Siddesh Chaugule, ARsFor Respondent: Shri Krishna Kumar, Sr. DR
Section 142(1)Section 142(2)Section 143(2)Section 143(3)Section 195Section 270ASection 274

treated as Fees for Technical Services (FTS) within the meaning of Article 12(4)(b) of the India- Singapore DTAA read with Section 9(1)(vii) of the Indian Income Tax Act 1961 to be taxed at applicable rates. As against the 'Draft Assessment Order the assessee filed objections before

Anuvu Uk Operations Limited, United Kingdom vs. Deputy Commissioner of Income Tax, Circle International Tax 1(1)(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2021/DEL/2025[2022-23]Status: DisposedITAT Delhi15 Dec 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumaranuvu Uk Operations Ltd, Vs. Dcit, C/O. Anuvu Uk Operations Ltd, International Tax- 85, Tottentham Court Road, 1(1)(1) London, Greater Loan, United Kingdom, Wit4Tq (Appellant) (Respondent) Pan:Aagcg9126Q

For Appellant: Ms. Shruti Khimta, ARFor Respondent: Shri M. S. Netrapal, CIT DR
Section 143(3)Section 144C(5)Section 9(1)(vi)Section 9(1)(vii)

flight entertainment system amounting to Rs. 2,68,43,526 could be brought to tax as fee for technical services under section 9(1)(vii) of the Act and under Article 13 of the India-UK DTAA. 4. We have heard the rival submissions and perused the materials available

Bombardier Inc., Quebec, Canada vs. Assistant Commissioner of Income Tax, Circle 1(1)(2), Delhi

In the result, the appeal of the Assessee are allowed

ITA 1022/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Dec 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Vimal Kumarbombardier Inc, Vs. Acit, 400, Dorval, Cote-Vertu, Circle-1(1)(2), Road West, Quebee Delhi Canada-H4S1Y9 (Appellant) (Respondent) Pan: Aaccb7177J Assessee By : Shri Sriram Seshadri, Cas Shri Varun Jain, Ca Shri Mohit Agarwal, Ca Ms. Amulya K. Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 10/12/2025

For Appellant: Shri Sriram Seshadri, CAsFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 144C(5)Section 147Section 9(1)(vii)

nature and scope of SPQ 400 Agreement was in the nature of fee for technical services provided by the Assessee accordingly taxable under section 9(1)(vii) of the Act under the Domestic Law and also under Article 12(4) of India Canada DTAA on the ground that it satisfies ... towards supply of spare parts and certain services provided are in the nature of standard services / facilities and do not constitute FTS under section 9(1)(vii) of the Act. On without prejudice basis, the assessee submitted that even if the said services are considered as FTS under the Domestic

Myntra Inc., United States of America vs. Assistant Commissioner of Income Tax Circle 2(2)(1), International Taxation, New Delhi

In the result, grounds of appeal no

ITA 3770/DEL/2023[2021-22]Status: DisposedITAT Delhi10 Dec 2025AY 2021-22

Bench: Shri Vikas Awasthy& Shri Naveen Chandraआअसं.3770/धिल्ली/2023(नि.व. 2021-22) Myntra Inc. 8201, 164Th Ave Ne, Suited 200, Redmond, Wa 98052, ...... अपीलार्थी/Appellant United States Of America, 98052 Pan Aalcm-3409-K बिाम Vs. Assistant Commissioner Of Income Tax, Circle International Tax 2(2)(1), Civic Centre, .....प्रनिवादी/Respondent Minto Road, New Delhi 110002 अपीलार्थी द्वारा/ Appellant By : Shri Sachit Jolly, Sr. Advocate With Ms. Rashi Khanna, Advocate प्रधिवािीद्वारा/Respondent By : Ms. Anjula Jain, Cit (Dr) & Shri Vikram Singh Sharma, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 12/09/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 10/12/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act,1961 (Hereinafter Referred To As ‘The Act’) Dated 16.10.2023, For Assessment Year 2021-22. 2. Shri Sachit Jolly, Sr. Advocate Appearing On Behalf Of The Assessee At The Outset Submitted That On Instructions From The Assessee/Appellant He Is Not 2 Pressing Ground No. 2 Of Appeal, Assailing Validity Of The Dispute Resolution Panel (Drp) Directions Sans Din. In Light Of The Statement Made By Ld. Counsel For The Assessee At Bar, Ground Of Appeal No. 2 Is Dismissed As Not Pressed.

For Appellant: Shri Sachit Jolly, Sr. Advocate with Ms. Rashi Khanna, AdvocateFor Respondent: Ms. Anjula Jain, CIT (DR) &
Section 143(3)Section 9(1)(vii)

आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली श्री विकास अिस्थी, न्याविक सदस्य एिं श्री निीन चंद्रा, लेखाकार सदस्य के समक्ष

Toshiba Energy System & Solutions Corporation, Japan vs. DCIT Circle Intl Taxation 3(1)(1), New Delhi

In the result, appeal of the assessee is allowed protanto

ITA 2113/DEL/2023[2020-21]Status: DisposedITAT Delhi10 Dec 2025AY 2020-21

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं.2113/धिल्ली/2023(नि.व. 2020-21) Toshiba Energy System & Solutions Corporation, 72-34, Horikawa Cho, Saiwai Ku Kawasaki-Shi, ...... अपीलार्थी/Appellant Kanagawa, Japan 212-0013 Pan Aagct-4986-R बिाम Vs. The Deputy Commissioner Of Income Tax, Circle International Tax 3(1)(1), Civic Centre, ..... प्रनिवादी/Respondent Minto Road, New Delhi 110002 अपीलार्थी द्वारा/ Appellant By : Shri Vishal Kalra, Advocate & Shri Kashish Gupta, Chartered Accountant प्रधिवािीद्वारा/Respondent By : Ms. Ekta Jain, Cit(Dr) सुिवाई की निथर्थ/ Date Of Hearing : 03/12/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 10/12/2025 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Vishal Kalra, Advocate &For Respondent: Ms. Ekta Jain, CIT(DR)
Section 143(3)Section 9(1)(vii)

services. Further, even as per Section 9 of the Act, the payment cannot be treated as fees for technical service. Explanation 2 to Section 9(1)(vii) gives the meaning of the expression "fees for technical services" as per which, inter alia, any consideration which would be income

Nunhems Netherlands B.V., Napoleonsweg, Netherlands vs. Assistant Commissioner of Income Tax, International Taxation, Gurgaon

In the result, appeal of the assessee in ITA No

ITA 3382/DEL/2023[2021-22]Status: DisposedITAT Delhi08 Dec 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Ms. Anjula Jain, CIT-DR
Section 143(3)Section 144C(13)Section 270Section 9(1)(vi)

fall within the definition of Fees for Technical Service (FTS) as per article 12(5)(b) of the tax treaty and covered under section 9(1)(vii) of the IT Act-1961 and Article-12 of the tax treaty 42. The ld DR relied on the decision in the Intertek

Iqvia Ag, Switzerland vs. The Deputy Commissioner of Income Tax (Internaltional Taxation) - 2(2)(2), Mumbai

In the result, the appeal filed by the assessee is allowed in above terms

ITA 4549/MUM/2023[2021-22]Status: DisposedITAT Mumbai02 Dec 2025AY 2021-22

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 142(1)Section 143(2)Section 144C(5)Section 90(2)

Fees for standard online market research ITA No. 3359 & 4549/Mum/2023 IQVIA AG database on pharmaceutical sector taxed as Fees for Technical Service under Section 9(1)(vii) of the Income-tax Act, 1961 ('the Act') and under Article 12(4) of the India- Switzerland Tax Treaty (‘Tax Treaty') 1 ... received for providing such access to market research report is not in the nature of fees for technical service under the provisions of Section 9(1)(vii) of the Act as well as Article 12(4) of the Tax Treaty. 2. The AO / DRP erred in not appreciating that none

Iqvia Ag, Switzerland vs. The Income Tax Officer (International Taxation) - 2(2)(1), Mumbai

In the result, the appeal filed by the assessee is allowed in above terms

ITA 3359/MUM/2023[2020-21]Status: DisposedITAT Mumbai02 Dec 2025AY 2020-21

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 142(1)Section 143(2)Section 144C(5)Section 90(2)

Fees for standard online market research ITA No. 3359 & 4549/Mum/2023 IQVIA AG database on pharmaceutical sector taxed as Fees for Technical Service under Section 9(1)(vii) of the Income-tax Act, 1961 ('the Act') and under Article 12(4) of the India- Switzerland Tax Treaty (‘Tax Treaty') 1 ... received for providing such access to market research report is not in the nature of fees for technical service under the provisions of Section 9(1)(vii) of the Act as well as Article 12(4) of the Tax Treaty. 2. The AO / DRP erred in not appreciating that none