← 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)

Addl. CIT, New Delhi vs. M/S. Sunbeam Auto Pvt. Ltd., New Delhi

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

ITA 5127/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Apr 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Dble & Ms. Astha Chandraassessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. Cit, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. Cit Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, Pan Aabcs2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. Dcit, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent)

For Appellant: Ms. Shashi M Kapila, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 264Section 37(1)Section 40Section 43(1)

assessee held that the services provided by the said parties fall within the purview of Fees for Technical Services (“FTS”) as per section 9(1)(vii) of the Act and Fees for Included Services (“FIS”) as per Article 12(4) of India-USA Double Taxation Avoidance Agreement (“India-USA DTAA ... also for enduring benefits to assessee’s business. Thus soliciting of business orders is only a small part of it. As per section 9(1)(vii) ‘Fee for Technical Services’ (FTS) means any consideration received for rendering of any technical, managerial or consultancy services. As per the agreement

Sunbeam Auto Ltd., New Delhi vs. Addl. CIT, New Delhi

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

ITA 4378/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Apr 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Dble & Ms. Astha Chandraassessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. Cit, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. Cit Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, Pan Aabcs2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. Dcit, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent)

For Appellant: Ms. Shashi M Kapila, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 264Section 37(1)Section 40Section 43(1)

assessee held that the services provided by the said parties fall within the purview of Fees for Technical Services (“FTS”) as per section 9(1)(vii) of the Act and Fees for Included Services (“FIS”) as per Article 12(4) of India-USA Double Taxation Avoidance Agreement (“India-USA DTAA ... also for enduring benefits to assessee’s business. Thus soliciting of business orders is only a small part of it. As per section 9(1)(vii) ‘Fee for Technical Services’ (FTS) means any consideration received for rendering of any technical, managerial or consultancy services. As per the agreement

Relx Inc, Gurgaon vs. ACIT, Circle Int Tax 3(1)(1), New Delhi

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

ITA 1877/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Apr 2023AY 2018-19

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

For Appellant: Shri Ravi Sharma, Adv.; &For Respondent: Shri Anshuman Pattnaik
Section 270ASection 9(1)(vii)

received from the Indian customers as subscription fees by treating it as Fees for Technical Services ('FTS') as per the provisions of section 9(1)(vii) of the Income-tax Act, 1961 (the Act) without appreciating that there are no technical services rendered at all. Accordingly, the Appellant prays that ... received from the Indian customers as subscription fees by treating it as Fees for Technical Services ('FTS') as per the provisions of section 9(1)(vii) of the Income-tax Act, 1961 (the Act) without appreciating that there are no technical services rendered at all. Accordingly, the Appellant prays that

Relx Inc, Gurgaon vs. ACIT, Circle Int Tax 3(1)(1), New Delhi

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

ITA 1876/DEL/2022[2019-20]Status: DisposedITAT Delhi05 Apr 2023AY 2019-20

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

For Appellant: Shri Ravi Sharma, Adv.; &For Respondent: Shri Anshuman Pattnaik
Section 270ASection 9(1)(vii)

received from the Indian customers as subscription fees by treating it as Fees for Technical Services ('FTS') as per the provisions of section 9(1)(vii) of the Income-tax Act, 1961 (the Act) without appreciating that there are no technical services rendered at all. Accordingly, the Appellant prays that ... received from the Indian customers as subscription fees by treating it as Fees for Technical Services ('FTS') as per the provisions of section 9(1)(vii) of the Income-tax Act, 1961 (the Act) without appreciating that there are no technical services rendered at all. Accordingly, the Appellant prays that

Inter Continental Hotels Group (Asia Pacific) Pte Ltd., Singapore vs. ACIT, Circle- 2(1)(1), International Taxation, New Delhi

In the result, the appeal is allowed

ITA 698/DEL/2021[2017-18]Status: DisposedITAT Delhi05 Apr 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. S. K. Aggarwal, CA &For Respondent: Sh. Anshuman Pattnaik, CIT DR
Section 143(3)

DTAA between India and USA or "fees for technical services" within the meaning given in Explanation 2 to section 9(1){vii). 73. In order to decide this issue relating to the applicability of Article 12(3)(a), 12(4)( a) or 12(4)(b) 19 Inter Continental Hotels Group ... Asia Pacific) Pte Ltd. of the DTAA or the provisions of section 9(1)(vii) read with Explanation 2 to the payment received or receivable by the assessee from the Indian hotels/clients in pursuance of the agreements entered into with them, it is necessary to appreciate the exact nature

Fraport Ag Frankfurt Airport Services Worldwide, New Delhi vs. ACIT (International Taxation), New Delhi

In the result, the appeal is partly allowed

ITA 287/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Apr 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 9(1)(vii)

accept assessee’s claim. Treating the receipt as Fee for Technical Services (FTS) under Article 12 of India – Germany DTAA as well as section 9(1)(vii) of the Act, the Assessing Officer held that the amount is taxable in India. While doing so, he held that such receipts ... technical and consultancy services the receipts are in the nature of FTS, both under Article 12 of India – Germany DTAA as well as section 9(1)(vii) of the Act. 10. We have considered rival submissions in the light of the decisions relied upon and perused the materials on record

Fraport Ag Frankfurt Airport Services Worldwide, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, the appeal is partly allowed

ITA 1115/DEL/2016[2011-12]Status: DisposedITAT Delhi03 Apr 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 9(1)(vii)

accept assessee’s claim. Treating the receipt as Fee for Technical Services (FTS) under Article 12 of India – Germany DTAA as well as section 9(1)(vii) of the Act, the Assessing Officer held that the amount is taxable in India. While doing so, he held that such receipts ... technical and consultancy services the receipts are in the nature of FTS, both under Article 12 of India – Germany DTAA as well as section 9(1)(vii) of the Act. 10. We have considered rival submissions in the light of the decisions relied upon and perused the materials on record

Fraport Ag Frankfurt Airport Services Worldwide, New Delhi vs. ACIT, New Delhi

In the result, the appeal is partly allowed

ITA 3871/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Apr 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 9(1)(vii)

accept assessee’s claim. Treating the receipt as Fee for Technical Services (FTS) under Article 12 of India – Germany DTAA as well as section 9(1)(vii) of the Act, the Assessing Officer held that the amount is taxable in India. While doing so, he held that such receipts ... technical and consultancy services the receipts are in the nature of FTS, both under Article 12 of India – Germany DTAA as well as section 9(1)(vii) of the Act. 10. We have considered rival submissions in the light of the decisions relied upon and perused the materials on record

Fraport Ag Frankfurt Airport Services Worldwide, New Delhi vs. ACIT, New Delhi

In the result, the appeal is partly allowed

ITA 3870/DEL/2015[2009-10]Status: DisposedITAT Delhi03 Apr 2023AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 9(1)(vii)

accept assessee’s claim. Treating the receipt as Fee for Technical Services (FTS) under Article 12 of India – Germany DTAA as well as section 9(1)(vii) of the Act, the Assessing Officer held that the amount is taxable in India. While doing so, he held that such receipts ... technical and consultancy services the receipts are in the nature of FTS, both under Article 12 of India – Germany DTAA as well as section 9(1)(vii) of the Act. 10. We have considered rival submissions in the light of the decisions relied upon and perused the materials on record

Fraport Ag Frankfurt Airport Services Worldwide, New Delhi vs. ACIT, New Delhi

In the result, the appeal is partly allowed

ITA 3869/DEL/2015[2008-09]Status: DisposedITAT Delhi03 Apr 2023AY 2008-09

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 9(1)(vii)

accept assessee’s claim. Treating the receipt as Fee for Technical Services (FTS) under Article 12 of India – Germany DTAA as well as section 9(1)(vii) of the Act, the Assessing Officer held that the amount is taxable in India. While doing so, he held that such receipts ... technical and consultancy services the receipts are in the nature of FTS, both under Article 12 of India – Germany DTAA as well as section 9(1)(vii) of the Act. 10. We have considered rival submissions in the light of the decisions relied upon and perused the materials on record

Fraport A.G. Frankfurt Airport Services Worldwide, New Delhi vs. ADIT, New Delhi

In the result, the appeal is partly allowed

ITA 3257/DEL/2014[2007-08]Status: DisposedITAT Delhi03 Apr 2023AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 9(1)(vii)

accept assessee’s claim. Treating the receipt as Fee for Technical Services (FTS) under Article 12 of India – Germany DTAA as well as section 9(1)(vii) of the Act, the Assessing Officer held that the amount is taxable in India. While doing so, he held that such receipts ... technical and consultancy services the receipts are in the nature of FTS, both under Article 12 of India – Germany DTAA as well as section 9(1)(vii) of the Act. 10. We have considered rival submissions in the light of the decisions relied upon and perused the materials on record

Cameron (Singapore) Pte Ltd, Coimbatore vs. DCIT, International Taxation, Circle-1(2)(1), New Delhi

In the result, all the appeals are partly allowed

ITA 7960/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Mar 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2013-14 M/S. Cameron (Singapore) Vs. Deputy Commissioner Of Pte. Ltd., Income Tax, C/O- Schlumberger Asia International Taxation, Services Limited, Khasra Room No. 313, Ncr Building, No.2481/838, Village Bhagwan Das Road, Murtala Gala, Nh-15, Jaipur Ahmedabad Road, Barmer, Rajasthan -344001 Pan :Aadcc5259P (Appellant) (Respondent)

Section 44B

view that the services rendered are of technical nature, hence, the receipts from such services has to be treated as FTS under section 9(1)(vii) of the Act. Hence, assessee’s claim that it is business profits to be taxed under section 44BB of the Act is unacceptable. Accordingly ... section 44BB would apply. The Assessing Officer, however, did not accept the claim of the assessee. Referring to the definition of FTS under section 9(1)(vii) of the Act, he concluded that the receipts are in the nature of FTS. Further, since, the assessee had a PE in India

Inteva Product Natherlands Bv, Maharashtra vs. ACIT Circle Int. Taxation-2(1)(1), Delhi

In the result, all the appeals filed by the assessee stand partly allowed

ITA 822/DEL/2022[2018-19]Status: DisposedITAT Delhi02 Mar 2023AY 2018-19
For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri Mahesh Shah, CIT DR
Section 143(3)Section 270

assessee, the Assessing Officer was not convinced. He observed that the payment received by the assessee will qualify as FTS, both under Section 9(1)(vii) of the Act as well as under Indian- Netherlands DTAA as they are in the active of management and consultancy services. Accordingly, he brought

Inteva Products Netherlands Bv, Netherland vs. ACIT Circle-Iternational Taxation -2(1)(1), New Delhi

In the result, all the appeals filed by the assessee stand partly allowed

ITA 119/DEL/2021[2017-18]Status: DisposedITAT Delhi02 Mar 2023AY 2017-18
For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri Mahesh Shah, CIT DR
Section 143(3)Section 270

assessee, the Assessing Officer was not convinced. He observed that the payment received by the assessee will qualify as FTS, both under Section 9(1)(vii) of the Act as well as under Indian- Netherlands DTAA as they are in the active of management and consultancy services. Accordingly, he brought

Inteva Products Netherlands Bv, Netherlands vs. ACIT, Circle- 2(1)(1), Intl. Taxation, New Delhi

In the result, all the appeals filed by the assessee stand partly allowed

ITA 7964/DEL/2019[2016-17]Status: DisposedITAT Delhi02 Mar 2023AY 2016-17
For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri Mahesh Shah, CIT DR
Section 143(3)Section 270

assessee, the Assessing Officer was not convinced. He observed that the payment received by the assessee will qualify as FTS, both under Section 9(1)(vii) of the Act as well as under Indian- Netherlands DTAA as they are in the active of management and consultancy services. Accordingly, he brought

Inteva Products Netherlands Bv, Netherlands vs. ACIT, Circle- 2(1)(1), Intl. Taxation, New Delhi

In the result, all the appeals filed by the assessee stand partly allowed

ITA 7963/DEL/2019[2015-16]Status: DisposedITAT Delhi02 Mar 2023AY 2015-16
For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri Mahesh Shah, CIT DR
Section 143(3)Section 270

assessee, the Assessing Officer was not convinced. He observed that the payment received by the assessee will qualify as FTS, both under Section 9(1)(vii) of the Act as well as under Indian- Netherlands DTAA as they are in the active of management and consultancy services. Accordingly, he brought

DCIT, Circle-19(2), New Delhi vs. Personiv Contact Centres India Pvt Ltd ( Formely Known As John Keels Bpo Solutions Pvt. Ltd.), Gurgaon

In the result, the appeal of the Revenue stands dismissed

ITA 7295/DEL/2019[2016-17]Status: DisposedITAT Delhi22 Feb 2023AY 2016-17
For Appellant: Shri Pulkit Saini, AdvocateFor Respondent: Shri K.K. Mishra, Senior DR
Section 143(3)Section 40Section 9(1)(vii)

TATA INC), despite the fact that these payments were in the nature of 'Fees for Technical Services' as per the provisions of section 9(1)(vii) of the Income Tax Act, 1961? 2. Whether on the facts and circumstances of the case the Ld. CIT(A) has erred both ... general sense but in the narrower sense as circumscribed by the expressions managerial service and consultancy service as appearing in Explanation 2 to Section 9(1)(vii) of the said Act. Considered in this light, the expression technical service would have reference to only technical service rendered by a human

DCIT, Corporate Circle-1(1), Bhubaneswar vs. M/S. Gridco Limited, Bhubaneswar

In the result, appeal of the revenue stands dismissed

ITA 298/CTK/2016[2010-11]Status: DisposedITAT Cuttack20 Feb 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year :2010-2011 2011 Dcit, Corporate Circle Dcit, Corporate Circle-1(1), Vs. Grid Corporation Of Orissa Grid Corporation Of Orissa Bhubaneswar Bhubaneswar Ltd., Ltd., Gridco Gridco House, House, Janapath, Bhubaneswar Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Revenue Against The Order Of The Ld Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 9.5.2016 In Appeal No. In Appeal No.0493/14-15 For The Assessment Year Assessment Year 2010-2011. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: S/Shri Ved Jain/P.Venugopal RaoFor Respondent: Shri M.K.Gautam
Section 194Section 194JSection 197(1)Section 40

194J of the Act has only indicated that for the purpose of that section, fees for technical services would be as defined in section 9(1)(vii) of the Act. On considering that definition and what is involved in the proper transmission of the electrical energy as involved in this ... 194J of the Act has only indicated that for the purpose of that section, fees for technical services would be as defined in section 9(1)(vii) of the Act. On considering that definition and what is involved in the proper transmission of the electrical energy as involved in this

Bharat Sanchar Nigam Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 1989/DEL/2017[2008-09]Status: DisposedITAT Delhi20 Feb 2023AY 2008-09

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmabharat Sanchar Nigam Ltd, Vs. Acit, Taxation Section, First Floor, Circle-6(2), Bharat Sanchar Bhawan, New Delhi Janpath, New Delhi-11001 (Appellant) (Respondent) Pan:Aabcb5576G

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Sukesh Kumar Jain, CIT DR
Section 143(3)Section 147Section 194HSection 250Section 40Section 9(1)(vi)Section 9(1)(vii)

confirming the aforesaid disallowance by alternatively alleging the same to be in the nature of fees for technical services' under the provisions of Section 9(1)(vii) of the Act and the applicable DTAAS 9. That on the facts and circumstances of the case and in law, the learned ... network - Whether thus payment of IUC by assessee to FTO in connection with its ILD telecom service business was neither FTS under section 9(1) (vii), nor royalty/process royalty under section 9(l)(vi) Held, yes - Whether ever retrospective amendment in domestic legislation , does not affect royalty, definition under DTAA

ACIT Circle 25-(1), Delhi vs. Value First Digital Media Pvt. Ltd., Gurgaon Haryana

In the result, ITA No. 3143/Del/2019 [A

ITA 2050/DEL/2021[2014-15]Status: PendingITAT Delhi08 Feb 2023AY 2014-15

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar

Section 250Section 40Section 72ASection 9(1)(vi)

server hosting services are not covered as FTS criteria of possession, control, location indirect use etc., as explained by Explanation 5 to Section 9(1)(vii) which has no effect in the case in hand. 17. Our attention was drawn by the learned Sr. Counsel Shri Ajay Vohra