What is the leading case on Section 209 of the Income Tax Act?

DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation (330 ITR 578) is the decision most relied on for Section 209, cited in 115 judgments. Interest under Section 234B is generally not leviable on non-residents whose income is subject to tax deduction at source under Section 195, provided the non-resident assessee did not induce short or non-deduction of TDS by the payer.

Which cases are most cited on Section 209?

DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation (330 ITR 578) — 115 citing judgments; CIT v. Kotak Mahendra Finance Ltd. (265 ITR 119) — 59 citing judgments; CIT v. Tide Water Marine International Inc. (309 ITR 85) — 12 citing judgments; Prime Securities Ltd. v. ACIT (333 ITR 464) — 8 citing judgments; 139 (Madras), CIT, Meerut v. Prem Kumar (169 Taxmann 351) — 6 citing judgments.

How many judgments are there on Section 209?

BharatTax indexes 136 ITAT, High Court and Supreme Court judgments that turn on Section 209 of the Income Tax Act, 1961.

Which section of the Income-tax Act, 2025 corresponds to Section 209?

Section 209 of the Income-tax Act, 1961 corresponds to section 405 (Computation of advance tax) of the Income-tax Act, 2025.

Section 209 Income Tax Act (2025: s.405) — Case Laws

Verizon Communications Singapore Pte Ltd., Chennai vs. ITO, Chennai

In the result, appeals of the assessee are treated as partly allowed whereas Cross objections are dismissed

ITA 1722/CHNY/2011[2008-2009]Status: DisposedITAT Chennai30 Nov 2016AY 2008-2009

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. N. Venkatraman, AdvocateFor Respondent: Shri. G.M. Doss, IRS,CIT

Section 234ASection 234BSection 260ASection 9(1)

M/S Verizon Communications Singapore Pte. Ltd., Chennai vs. ITO, Chennai

In the result, appeals of the assessee are treated as partly allowed whereas Cross objections are dismissed

ITA 1507/CHNY/2010[2007-08]Status: DisposedITAT Chennai30 Nov 2016AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. N. Venkatraman, AdvocateFor Respondent: Shri. G.M. Doss, IRS,CIT

Section 234ASection 234BSection 260ASection 9(1)

M/S Verizon Communications Singapore Pvt. Ltd.(Formerly Mci Worldcom Asia Pvt. Ltd.), Chennai vs. ITO, Chennai

In the result, appeals of the assessee are treated as partly allowed whereas Cross objections are dismissed

ITA 164/CHNY/2007[2003-04]Status: DisposedITAT Chennai30 Nov 2016AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. N. Venkatraman, AdvocateFor Respondent: Shri. G.M. Doss, IRS,CIT

Section 234ASection 234BSection 260ASection 9(1)

M/S Verizon Communications Singapore Pvt. Ltd.(Formerly Mci Worldcom Asia Pvt. Ltd.), Chennai vs. ITO, Chennai

In the result, appeals of the assessee are treated as partly allowed whereas Cross objections are dismissed

ITA 1311/CHNY/2006[2002-03]Status: DisposedITAT Chennai30 Nov 2016AY 2002-03

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. N. Venkatraman, AdvocateFor Respondent: Shri. G.M. Doss, IRS,CIT

Section 234ASection 234BSection 260ASection 9(1)

Kumari Kumar Advani, Mumbai vs. Asst CIT (CPC) Bangalore, Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 7661/MUM/2013[2012-13]Status: DisposedITAT Mumbai13 Jul 2016AY 2012-13

Bench: Shri G.S.Pannu & Shri Ram Lal Negi.

For Appellant: Shri Ajay R. SinghFor Respondent: Shri A.K.Kardam

Section 143(1)Section 207Section 209Section 234C

DDIT (It) 3(1), Mumbai vs. International Global Networks Bv, Mumbai

Appeals of the revenue are dismissed

ITA 6049/MUM/2014[2001-02]Status: DisposedITAT Mumbai26 Apr 2016AY 2001-02

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6046 To 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 To 2001-02) Dy.Director Of Income Tax बनधम/ M/S International Global (International Taxation)-3(1), Networsk B V (Formerly Known Vs. Room No.136, As Satellite Television Asian 1St Floor, Scindia House, Region Advertising Sales Bv) N M Road, Ballard Pier, C/ Srbc & Associates Llp, 14Th Floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थधयी ऱेखध सं./Pan : Aabc10556K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri B C S Naik प्रत्मथी की ओय से/ Respondent By : Shri Divesh Chawla सुनवाई की तायीख / Date Of Hearing : 26.4.2016 घोषणा की तायीख /Date Of Pronouncement :26.4.2016 आदेश / O R D E R Per Rajesh Kumar, Am : These Are Four Appeals Filed By The Revenue Against The Common Order Dated 26.3.2014 Passed By The Ld.Cit(A)-10, Mumbai For The Assessment Years 1998-99 To 2000-2001 Challenging The Relief Given By The Ld.Cit(A) To The Assessee On The Charging Of Interest U/S 234B & 234C Of The Income Tax Act, 1961. Since Issue Involved In These Cases Is Common & Therefore, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience. 2. We Will Deal With The Appeal Bearing No.6046/Mum/2014. The Assessee Is A Company Incorporated In The Netherlands, Sas B & Has Been Granted The Exclusive Right For The Sale Of Advertising Time (India) On The Channels On The Star Network, Sas Bv & Has Appointed News Television (India) Ltd (Ntvi) A Company Incorporated In India For Marketing Advertisings On The Channels.

For Appellant: Shri B C S NaikFor Respondent: Shri Divesh Chawla

Section 208Section 234B

DDIT (It) 3(1), Mumbai vs. International Global Networks Bv, Mumbai

Appeals of the revenue are dismissed

ITA 6048/MUM/2014[2000-01]Status: DisposedITAT Mumbai26 Apr 2016AY 2000-01

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6046 To 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 To 2001-02) Dy.Director Of Income Tax बनधम/ M/S International Global (International Taxation)-3(1), Networsk B V (Formerly Known Vs. Room No.136, As Satellite Television Asian 1St Floor, Scindia House, Region Advertising Sales Bv) N M Road, Ballard Pier, C/ Srbc & Associates Llp, 14Th Floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थधयी ऱेखध सं./Pan : Aabc10556K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri B C S Naik प्रत्मथी की ओय से/ Respondent By : Shri Divesh Chawla सुनवाई की तायीख / Date Of Hearing : 26.4.2016 घोषणा की तायीख /Date Of Pronouncement :26.4.2016 आदेश / O R D E R Per Rajesh Kumar, Am : These Are Four Appeals Filed By The Revenue Against The Common Order Dated 26.3.2014 Passed By The Ld.Cit(A)-10, Mumbai For The Assessment Years 1998-99 To 2000-2001 Challenging The Relief Given By The Ld.Cit(A) To The Assessee On The Charging Of Interest U/S 234B & 234C Of The Income Tax Act, 1961. Since Issue Involved In These Cases Is Common & Therefore, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience. 2. We Will Deal With The Appeal Bearing No.6046/Mum/2014. The Assessee Is A Company Incorporated In The Netherlands, Sas B & Has Been Granted The Exclusive Right For The Sale Of Advertising Time (India) On The Channels On The Star Network, Sas Bv & Has Appointed News Television (India) Ltd (Ntvi) A Company Incorporated In India For Marketing Advertisings On The Channels.

For Appellant: Shri B C S NaikFor Respondent: Shri Divesh Chawla

Section 208Section 234B

DDIT (It) 3(1), Mumbai vs. International Global Networks Bv, Mumbai

Appeals of the revenue are dismissed

ITA 6047/MUM/2014[1999-00]Status: DisposedITAT Mumbai26 Apr 2016AY 1999-00

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6046 To 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 To 2001-02) Dy.Director Of Income Tax बनधम/ M/S International Global (International Taxation)-3(1), Networsk B V (Formerly Known Vs. Room No.136, As Satellite Television Asian 1St Floor, Scindia House, Region Advertising Sales Bv) N M Road, Ballard Pier, C/ Srbc & Associates Llp, 14Th Floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थधयी ऱेखध सं./Pan : Aabc10556K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri B C S Naik प्रत्मथी की ओय से/ Respondent By : Shri Divesh Chawla सुनवाई की तायीख / Date Of Hearing : 26.4.2016 घोषणा की तायीख /Date Of Pronouncement :26.4.2016 आदेश / O R D E R Per Rajesh Kumar, Am : These Are Four Appeals Filed By The Revenue Against The Common Order Dated 26.3.2014 Passed By The Ld.Cit(A)-10, Mumbai For The Assessment Years 1998-99 To 2000-2001 Challenging The Relief Given By The Ld.Cit(A) To The Assessee On The Charging Of Interest U/S 234B & 234C Of The Income Tax Act, 1961. Since Issue Involved In These Cases Is Common & Therefore, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience. 2. We Will Deal With The Appeal Bearing No.6046/Mum/2014. The Assessee Is A Company Incorporated In The Netherlands, Sas B & Has Been Granted The Exclusive Right For The Sale Of Advertising Time (India) On The Channels On The Star Network, Sas Bv & Has Appointed News Television (India) Ltd (Ntvi) A Company Incorporated In India For Marketing Advertisings On The Channels.

For Appellant: Shri B C S NaikFor Respondent: Shri Divesh Chawla

Section 208Section 234B

DDIT (It) 3(1), Mumbai vs. International Global Networks Bv, Mumbai

Appeals of the revenue are dismissed

ITA 6046/MUM/2014[1998-99]Status: DisposedITAT Mumbai26 Apr 2016AY 1998-99

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6046 To 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 To 2001-02) Dy.Director Of Income Tax बनधम/ M/S International Global (International Taxation)-3(1), Networsk B V (Formerly Known Vs. Room No.136, As Satellite Television Asian 1St Floor, Scindia House, Region Advertising Sales Bv) N M Road, Ballard Pier, C/ Srbc & Associates Llp, 14Th Floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थधयी ऱेखध सं./Pan : Aabc10556K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri B C S Naik प्रत्मथी की ओय से/ Respondent By : Shri Divesh Chawla सुनवाई की तायीख / Date Of Hearing : 26.4.2016 घोषणा की तायीख /Date Of Pronouncement :26.4.2016 आदेश / O R D E R Per Rajesh Kumar, Am : These Are Four Appeals Filed By The Revenue Against The Common Order Dated 26.3.2014 Passed By The Ld.Cit(A)-10, Mumbai For The Assessment Years 1998-99 To 2000-2001 Challenging The Relief Given By The Ld.Cit(A) To The Assessee On The Charging Of Interest U/S 234B & 234C Of The Income Tax Act, 1961. Since Issue Involved In These Cases Is Common & Therefore, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience. 2. We Will Deal With The Appeal Bearing No.6046/Mum/2014. The Assessee Is A Company Incorporated In The Netherlands, Sas B & Has Been Granted The Exclusive Right For The Sale Of Advertising Time (India) On The Channels On The Star Network, Sas Bv & Has Appointed News Television (India) Ltd (Ntvi) A Company Incorporated In India For Marketing Advertisings On The Channels.

For Appellant: Shri B C S NaikFor Respondent: Shri Divesh Chawla

Section 208Section 234B

ADIT, Dehradun vs. M/S. Hallin Marine Uk Ltd., Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5290/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

Hallin Marine Uk Ltd., New Delhi vs. ADIT, Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5217/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92