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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)

Dy. Commississioner of Income Tax, Dehradun vs. Weatherford Oil Tools Me Limited, Mumbai

In the result, Appeals of the Revenue’s are dismissed

ITA 165/DDN/2024[2019-20]Status: DisposedITAT Dehradun28 Oct 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 448Section 44BSection 9(1)(vi)Section 9(1)(vii)

ONGC by Contractors in the batch of appeals do not qualify as FTS, in view of the exclusionary part of Explanation 2 to Section 9 (1) (vii). In that view of the matter, the Court held that the services are to be taxed under Section 44BB. The Court, thus ... other personnel) and therefore, fall under the DCIT Vs. Weatherford Oil Tools M.E. Ltd. ambit of FTS/Royalty as defined in Explanation (2) to Section 9(1)(vii)/9(1)(vi) of the Act. The AO arrived at the said conclusion after examining the contractual receipts which then were segregated

Dy. Commississioner of Income Tax, Dehradun vs. Weatherford Oil Tools Me Limited, Mumbai

In the result, Appeals of the Revenue's are dismissed

ITA 164/DDN/2024[2018-19]Status: DisposedITAT Dehradun28 Oct 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalι.Τ.Α. No. 168/Ddn/2024 (A.Y 2016-17) Ι.Τ.Α. Νο. 163/Ddn/2024 (A.Y 2017-18) Ι.Τ.Α. Νο. 164/Ddn/2024 (A.Y 2018-19) Ι.Τ.Α. Νο. 165/Ddn/2024 (A.Y 2019-20) Ι.Τ.Α. No. 166/Ddn/2024 (A.Y 2020-21) Ι.Τ.Α. Νο. 167/Ddn/2024 (A.Y 2021-22) Dy. Commissioner Of Income Vs Weatherford Oil Tools M.E Tax, Aayakar Bhawan, 13-A, Subhash Road, Dehradun, Uttarakhand Limited. 6Th Floor, Vaman Centre, Makwana Road, J. B. Nagar, Mumbai, Maharashtra Pan: Aaacw1524G Appellant Respondent Assessee By Sh. Salil Kapoor, Adv, Sh. Amit Arora, Adv, Sh. Shivamyadav, Adv & Ms. Somya Singh, Adv Revenue By Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing 09/09/2025 Date Of Pronouncement 28/10/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeals Are Filed By The Revenue Against The Orders Of Commissioner Of Income Tax (Appeals) Cit(A)-Noida, 2 ('Ld. Cit(A)' For Short), Delhi Dated 31/07/2024 For The Assessment Years2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Respectively. 2. All The Above Appeals Are Having Identical Issues To Be Decided, Therefore, The Captioned Appeals Filed By The Revenue Were Heard Together & Decided In This Common Order. 2

Section 44BSection 9(1)(vi)Section 9(1)(vii)

ONGC by Contractors in the batch of appeals do not qualify as FTS, in view of the exclusionary part of Explanation 2 to Section 9 (1) (vii). In that view of the matter, the Court held that the services are to be taxed under Section 44BB. The Court, thus ... 168/DDN/2024 DCIT Vs. Weatherford Oil Tools M.E. Ltd. ambit of FTS/Royalty as defined in Explanation (2) to Section 9(1)(vii)/9(1)(vi) of the Act. The AO arrived at the said conclusion after examining the contractual receipts which then were segregated by the AO us covered u/s 44BB

Dy. Commississioner of Income Tax, Dehradun vs. Weatherford Oil Tools Me Limited, Mumbai

In the result, Appeals of the Revenue’s are dismissed

ITA 163/DDN/2024[2017-18]Status: DisposedITAT Dehradun28 Oct 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 448Section 44BSection 9(1)(vi)Section 9(1)(vii)

ONGC by Contractors in the batch of appeals do not qualify as FTS, in view of the exclusionary part of Explanation 2 to Section 9 (1) (vii). In that view of the matter, the Court held that the services are to be taxed under Section 44BB. The Court, thus ... other personnel) and therefore, fall under the DCIT Vs. Weatherford Oil Tools M.E. Ltd. ambit of FTS/Royalty as defined in Explanation (2) to Section 9(1)(vii)/9(1)(vi) of the Act. The AO arrived at the said conclusion after examining the contractual receipts which then were segregated

Solvay S A, Mumbai vs. The Deputy Commissioner of Income Tax International Tax Circle 4(2)(2), Mumbai

In the result, the appeal is partly allowed

ITA 2071/MUM/2025[2022-23]Status: DisposedITAT Mumbai27 Oct 2025AY 2022-23

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Respondent: Shri Vijay Mehta
Section 143(3)Section 9(1)(vii)

receipt. While doing so, he did not accept assessee's plea that the receipts are in the nature of ‘FTS'. Referring to section 9(1)(vii) of the Act and Explanation (2) thereunder, the A.O. observed that firstly, while rendering the services, the assessee had imparted information concerning the working ... performance. In the absence of any ITA No.2426/Mum/2010 M/s.UPS SCS (Asia) Limited. 6 specific definition of the phrase “managerial services” as used in section 9(1)(vii) defining the “fees for technical services”, it needs to be considered in a commercial sense. It cannot be interpreted in a narrow sense

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

In the result, Appeals of the Assessee in ITA No

ITA 1459/DEL/2022[2018-19]Status: DisposedITAT Delhi24 Oct 2025AY 2018-19

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 143(3)Section 144C(13)

their purport and meaning. 23. In this respect the Delhi Tribunal, while interpreting the meaning o f FTS as per Explanation 2 of section 9(1)(vii) of the Income tax Ac t, 1961 held as under: “…… ..A look at the above Explanation shows that it contains a definition ... travel agents to the Indian Hotels i.e . the Assessee did not render any service to the Indian hotels, as envisaged under section 9(1)(vii) of the Act; • The Assessee made payments to travel agents on behalf of the Indian hotels; and • Subsequently, the Assessee recovered such payments• made

Six Continents Hotels Inc., Usa vs. ACIT Circle- 3 (1)(2) - International Taxation, New Delhi

In the result, Appeals of the Assessee in ITA No

ITA 373/DEL/2021[2017-18]Status: DisposedITAT Delhi24 Oct 2025AY 2017-18

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 143(3)Section 144C(13)

their purport and meaning. 23. In this respect the Delhi Tribunal, while interpreting the meaning o f FTS as per Explanation 2 of section 9(1)(vii) of the Income tax Ac t, 1961 held as under: “…… ..A look at the above Explanation shows that it contains a definition ... travel agents to the Indian Hotels i.e . the Assessee did not render any service to the Indian hotels, as envisaged under section 9(1)(vii) of the Act; • The Assessee made payments to travel agents on behalf of the Indian hotels; and • Subsequently, the Assessee recovered such payments• made

Hal Offshore Ltd, New Delhi vs. ITO, Ward 2(1)(1), International Taxation, New Delhi

In the result, the Appeal of the Assessee is allowed

ITA 2084/DEL/2023[2018-19]Status: DisposedITAT Delhi17 Oct 2025AY 2018-19

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 133(6)Section 201Section 201(1)

whole of the contract partakes the character of work contract. The payment were not covered under Fees For Technical Services as defined in Section 9(1) (vii) of Article 12 of the DTAA as the work carried out was specifically fell under Article 7, leading to commercial profits ... Assessee company for its business in India, therefore, nature of services are in the nature of FTS as per the provisions of Section 9 (1)(vii) of the Act and Article 12 (3) of DTAA between India and Norway, therefore, the Assessee was liable to deduct/withheld

Synacor Inc., Hamburg vs. ACIT, Int.Tax. Circle- 3(1)(2), Delhi

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1802/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Oct 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.1802/िद"ी/2025(िन.व. 2018-19) Synacor Inc. 485, Sunset Drive, Office #114, Hamburg, Ny 14075 ...... अपीलाथ"/Appellant Pan: Aaxcs-8643-K बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 3(1)(2), ..... "ितवादी/Respondent Civic Centre, Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By : Shri Deepak Chopra, Ms. Priya Tandon & Ms. Seetal Kandpal, Advocates "ितवादी"ारा/Respondent By : Shri M.S Nethrapal, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 16/10/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 16/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 15.01.2025, Passed U/S. 147 R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2018-19. 2. Shri Deepak Chopra, Appearing On Behalf Of The Assessee At The Outset Submitted That Though The Assessee Has Raised Multiple Grounds Of Appeal, However, The Effective Grounds Assailing The Addition By Treating Sale Of Software Licenses As Fee For Technical Services (Fts) Are Ground No. 8, 10 & 16 Of Appeal.

For Appellant: Shri Deepak Chopra, Ms. Priya Tandon &For Respondent: Shri M.S Nethrapal, CIT(DR)
Section 147

Appellant for provision of software licences and rendition of maintenance and support services could not be characterised as FIS, under Explanation 2 to section 9(1)(vii) of the Act and Article 12(4) of the Double Taxation Avoidance Agreement between India and United States of America (India

Atos Information Technologies Hk Limited, Mumbai vs. Deputy Commissioner of Income Tax (Int Tax)-1(1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 4708/MUM/2023[2021-22]Status: DisposedITAT Mumbai10 Oct 2025AY 2021-22

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Ms. Chandani Shah a/w Ms. Tejal Saraf &For Respondent: Shri Satya Pal Kumar - CIT D/R
Section 143(2)Section 143(3)Section 144C(13)Section 234ASection 234BSection 270ASection 9

reads as under:- --------In our opinion, this cannot be the criteria for understanding the term "technical services" as contemplated in Explanation 2 to section 9 (1)(vii). If any person delivers any technical skills or services or make available any such services through aid of any machine, equipment ... above kind that according to us, should come within the ambit of the expression "technical services" appearing in Explanation 2 of Section 9(1)(vii) of the Act. In the absence of the above distinguishing feature, service, though rendered, would be mere in the nature of a facility offered

Bmc Software Asia Pacific Pte Ltd, Singapore vs. Assistant Commissioner of Income Tax, Pune

In the result, appeal of the assessee is partly allowed

ITA 329/PUN/2025[2022-2023]Status: DisposedITAT Pune09 Oct 2025AY 2022-2023

Bench: or at, the time of hearing of the appeal, so as to enable the Honourable income-tax Appellate Tribunal to decide this appeal according to law." Findings & Analysis : 2. We have heard both the parties, perused the records. Assessee is Tax Resident of Singapore and it is engaged in selling Software Products to end use customers, including customers in India. It is mentioned in the Assessment Order that Assessee has also provided IT Support and Maintenance Services with reference to such softw

Section 115ASection 143(3)Section 144C(5)Section 270ASection 274Section 9(1)(vii)

that an amount of Rs.33,13,39,754/- received on account of IT Support and Maintenance Services was “fees for technical services” under section 9(1)(vii) of the Act read with Article 12 of India Singapore DTAA. 3.1 In the Draft Assessment Order, Assessing Officer held as under

Hari Krishna Exports Private Limited, Mumbai vs. Principal Commissioner of Income Tax -5, Mumbai

In the result, appeal of the assessee is allowed

ITA 1858/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Oct 2025AY 2020-21

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Nitesh Joshi, A/RFor Respondent: Shri Ritesh Misra, CIT D/R
Section 143(3)Section 195Section 263Section 40

diamond based on such report. 1. 2. 4. The term 'fees for technical services' has been defined in Explanation 2 to Section 9(1)(vii) of the Act which is reproduced below: "Explanation 2. - For the purposes of this clause, "fees for technical services" means any consideration (including any lump

Denso International Asia Co., Ltd., Thailand vs. The Assistant Commissioner of Income Tax, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 402/DEL/2025[2022-23]Status: DisposedITAT Delhi08 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.402/िद"ी/2025(िन.व. 2022-23) Denso International Asia Co. Ltd., 888 Moo 1, Bangna-Trad Road Km 27 5, Bangbo Subdistrict, Samutprakarn Province, Thailand, 10560 ...... अपीलाथ"/Appellant Pan: Aadcd-4652-K बनाम Vs. Assistant Commissioner Of Income Tax, Circle Interantional Taxation 1(2)(2), Civic Centre, ..... "ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By : S/Shri Vishal Kalra, Saumyendra Tomar, Advocates & Ms. Taranjeet Kaur, Chartered Accountant "ितवादी"ारा/Respondent By : Shri Nikhil Kumar Govila, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 10/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 08/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 28.11.2024, Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’). 2. Facts Of The Case In Brief As Emanating From Records Are: The Assessee Is A Tax Resident Of Thailand. The Assessee Acts As Regional Service Centre Of The Denso

For Appellant: S/Shri Vishal Kalra, Saumyendra TomarFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)
Section 143(3)Section 9(1)(vii)

present appeal has assailed the action of AO in taxing receipts amounting to Rs.14,91,92,253/- as FTS under the provisions of section 9(1)(vii) of the Act and invoking the provisions of Article 22(3) of India-Thailand DTAA. He pointed that similar issue arose in assessee ... technology trend; 18. Now Section 9 of the Act enumerates certain incomes to be deemed to accrue or arise in India and Section 9(1)(vii) of the Act provides under what conditions FTS income shall be considered to accrue or arise in India. Explanation 2 to Section 9(1

Pratt & Whitney Canada Corp., Canada vs. Deputy Commissioner of Income Tax, International Taxation, Circle 2(2)(2), New Delhi

In the result, assessee’s appeals in ITA No

ITA 666/DEL/2025[2022-23]Status: DisposedITAT Delhi06 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rajan Vohra, CAFor Respondent: Shri Nikhil Kumar Govila, CIT-DR
Section 133(6)Section 147Section 153Section 234ASection 234B

amounting to Rs. 242,65,46,501/- is taxable income of the assessee as Fees for Technical services ('FTS') under the provisions of section 9(1)(vii) of the Act and under the provisions of India - Canada DTAA. 13. Aggrieved, the assessee went in appeal before the DRP who confirmed

Pratt & Whitney Canada Corp., Canada vs. Deputy Commissioner of Income Tax, International Taxation, Circle 2(2)(2), New Delhi

In the result, assessee’s appeals in ITA No

ITA 665/DEL/2025[2018-19]Status: DisposedITAT Delhi06 Oct 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rajan Vohra, CAFor Respondent: Shri Nikhil Kumar Govila, CIT-DR
Section 133(6)Section 147Section 153Section 234ASection 234B

amounting to Rs. 242,65,46,501/- is taxable income of the assessee as Fees for Technical services ('FTS') under the provisions of section 9(1)(vii) of the Act and under the provisions of India - Canada DTAA. 13. Aggrieved, the assessee went in appeal before the DRP who confirmed

Pratt & Whitney Canada (Sea) Pte. Ltd., Singapore vs. Deputy Commissioner of Income Tax, International Taxation, Circle 2(2)(2), New Delhi

In the result, assessee’s appeals in ITA No

ITA 626/DEL/2025[2022-23]Status: DisposedITAT Delhi06 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rajan Vohra, CAFor Respondent: Shri Nikhil Kumar Govila, CIT-DR
Section 133(6)Section 147Section 153Section 234ASection 234B

amounting to Rs. 242,65,46,501/- is taxable income of the assessee as Fees for Technical services ('FTS') under the provisions of section 9(1)(vii) of the Act and under the provisions of India - Canada DTAA. 13. Aggrieved, the assessee went in appeal before the DRP who confirmed

Pratt & Whitney Canada (Sea) Pte. Ltd., Singapore vs. Deputy Commissioner of Income Tax, International Taxation, Circle 2(2)(2), New Delhi

In the result, assessee’s appeals in ITA No

ITA 620/DEL/2025[2018-19]Status: DisposedITAT Delhi06 Oct 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rajan Vohra, CAFor Respondent: Shri Nikhil Kumar Govila, CIT-DR
Section 133(6)Section 147Section 153Section 234ASection 234B

amounting to Rs. 242,65,46,501/- is taxable income of the assessee as Fees for Technical services ('FTS') under the provisions of section 9(1)(vii) of the Act and under the provisions of India - Canada DTAA. 13. Aggrieved, the assessee went in appeal before the DRP who confirmed

Digicert Inc., United States vs. ACIT, Circle Int. Taxation 1(2)(2), Delhi

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

ITA 1177/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumardigicert Inc, Vs. Acit, 2600, West Executive Pkwy, Income Tax Officer, Suite 500, Lehi, Utah, Foreign, Circle Int. Taxation,- United States, Utah 1(2)(2), New Delhi (Appellant) (Respondent) Pan: Aaecd9837H Assessee By : Ms. Tanmayee, Adv Revenue By: Shri. M.S. Nethrapal, Cit Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Ms. Tanmayee, AdvFor Respondent: Shri. M.S. Nethrapal, CIT DR
Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 9(1)(vii)

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL

Maersk Logistics & Services International A/S (Erstwhile, Damco International A/S), Mumbai vs. Dy. Commissioner of Income Tax, International Tax (It) Circle 3(2)(1), Mumbai

In the result, both the appeals of the assessee are partly allowed

ITA 1329/MUM/2025[2022-23]Status: DisposedITAT Mumbai29 Sept 2025AY 2022-23

Bench: SHRI SAKTIJIT DEY, HON’BLE (Vice President), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri Manish Kanth, ARFor Respondent: Shri Satya Pal Kumar, CIT DR
Section 115A(1)(b)Section 144CSection 144C(5)Section 153Section 234BSection 234CSection 270ASection 9(1)(vii)

learned AO erred in considering the tax rate as 20% instead of the correct rate of 10% as per the section 9(1)(vii) r.w.s. 115A of the Act while computing the tax on network fees at para 12 of the assessment order. (5). On the facts ... explanation of the assessee did not find favour with the AO who was of the firm belief that as per Explanation 2 to Section 9(1)(vii) of the Act, FTS has been defined as any consideration for rendering any managerial, technical or consultancy services and the taxability

ACIT(It)-4(3)(2), Mumbai vs. Wells Fargo Bank National Association, Mumbai

ITA 3795/MUM/2024[2013-14]Status: DisposedITAT Mumbai26 Sept 2025AY 2013-14

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Niraj Sheth, AdvocateFor Respondent: Shri Krishna Kumar, Sr. DR
Section 139(1)Section 143(3)Section 147

IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH

ACIT(It)-4(3)(2), Mumbai vs. Wells Fargo Bank National Association, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3794/MUM/2024[2014-15]Status: DisposedITAT Mumbai26 Sept 2025AY 2014-15

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Niraj Sheth, AdvocateFor Respondent: Shri Krishna Kumar, Sr. DR
Section 139(1)Section 143(3)Section 147

ITAT and Supreme Court was to determine whether such services fell in the definition of fees for technical services as defined under section 9(1)(vii) of the Act. The ‘make available’ benefit specified in the treaty was not discussed at all and accordingly, it was held that these judicial