Section 9(1)(ii) of the Income Tax Act

Income-tax Act, 2025: s.9

Section 9(1)(ii) falls under section 9 of the Income-tax Act, 1961, which corresponds to section 9 (Income deemed to accrue or arise in India) of the Income-tax Act, 2025.

Read section 9 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 9(1)(ii) is CIT v. Avtar Singh Wadhwan (247 ITR 260), cited in 53 of the 117 judgments on BharatTax that turn on this section.

Leading authorities on Section 9(1)(ii)

CIT v. Avtar Singh Wadhwan
247 ITR 260 · 2001 · High Court
53
citing judgments

Salary received by a non-resident for services rendered outside India accrues outside India and is not taxable in India. Only salary earned for work performed in India is regarded as income arising in India and is taxable.

DIT (International Taxation) v. PrahladVijendra Rao
198 Taxmann 551 · 2011 · High Court
42
citing judgments
Ranjit Kumar Bose v. ITO
18 ITD 230 · 1986 · ITAT
8
citing judgments
ACIT v. Williamson Financial Services Ltd.
196 ITD 422 · 2022 · ITAT
6
citing judgments
DIT (International Taxation) v. Prahlad Vijendra Rao
390 ITR 109 · 2017 · High Court
6
citing judgments
CIT v. Nippon
233 ITR 158 · 1998 · High Court
5
citing judgments
ITO v. Sunil Chitranjan Muncif
58 SOT 356 · ITAT
5
citing judgments
396 ITR 406 (Calcutta) 2. Director of Income-tax (International Taxation) v. Prahlad Vijendra Rao
10 Taxmann.com 238 · 2011 · High Court
3
citing judgments
DIT (International Taxation) vs. Prahlad Vijendra Rao (2011) 239 CTR 107 (Kar.); Utanka Roy v. DIT
147 ITD 409 · 2014 · ITAT
3
citing judgments
Bholanath Pal v. ITO
23 Taxmann.com 177 · 2012 · ITAT
3
citing judgments

Judgments on Section 9(1)(ii)

Mr. Rajesh R Hemrajani, Mumbai vs. ITO Int. Tax Ward 2(2)(1), Mumbai

In the result, appeal filed by the assessee stands allowed

ITA 1284/MUM/2025[2019-20]Status: DisposedITAT Mumbai31 Jul 2026AY 2019-20

Bench: Beena Pillai, Hon’Ble & Arun Khodpia, Hon’Ble

Section 147Section 148Section 148ASection 234ASection 234FSection 270A(8)Section 49Section 9(1)(ii)

Mrigesh Gaurav, Bangalore vs. ITO Ward 42(2)(4), Mumbai

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

ITA 7988/MUM/2025[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Saktijit Dey & Shri Makarand V Mahadeokar

Section 143(1)Section 250Section 5(2)Section 6Section 9(1)(ii)

Commissioner of Income Tax, (International Tax-1), New Delhi vs. M/S Exl Service.Com Inc (Presently Known As Exl Service Com Llc)

ITA/749/2025HC Delhi17 Dec 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Commissioner of Income Tax (International Taxation-1), New Delhi vs. Exl Service.Com Inc (Presently Known As Exl Service Com Llc)

ITA/748/2025HC Delhi17 Dec 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Commissioner of Income Tax (International Tax-1), New Delhi vs. Exl Service.Com Inc (Presently Known As Exl Service Com Llc)

ITA/752/2025HC Delhi17 Dec 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Sivakarthick Raman, Madurai vs. The Assistant Commissioner of Income Tax, International Taxation, Circle Madurai

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 281/CHNY/2025[2022-23]Status: DisposedITAT Chennai07 Jul 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:281/Chny/2025 िनधा"रण वष" / Assessment Year: 2022-23 Sivakarthick Raman, The Assistant Commissioner Of 5/200, 2Nd Street, Alagupillai Nagar, Vs. Income Tax, T.Pudukudi, International Taxation Circle, Achampathu, Madurai. Madurai – 625 019. [Pan: Ajnpr-3214-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Preeti Goel, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 21.04.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

For Appellant: Ms. Preeti Goel, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T
Section 143(3)Section 144C(13)Section 15Section 15(1)(a)Section 234BSection 234DSection 5(2)Section 5(2)(a)Section 9(1)(ii)Section 90

Mridula Jha Jena, Mumbai vs. International Tax Ward, 3(1)(1), Mumbai

Appeal of the assessee is allowed

ITA 4844/MUM/2024[2013-14]Status: DisposedITAT Mumbai07 Jan 2025AY 2013-14

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Vishal Kalra/Ms. SnigdhaFor Respondent: Shri Krishna Kumar, Sr. DR
Section 234BSection 270ASection 5(2)Section 9(1)(ii)

Subhendu Mohanty, Mumbai vs. Deputy Commissioner of Income Tax 17(1), Mumbai

In the result the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 1238/MUM/2024[2019-20]Status: DisposedITAT Mumbai16 Dec 2024AY 2019-20

Bench: Smt Beena Pillai & Shri Prabhash Shankarassessment Year: 2019-20 Subhendu Mohanty Deputy Commissioner H.P.C.L. Of Income Tax 17(1) 1St Floor, Room No. 121, Shri Balaji Alfa Bazar, Aayakar Bhavan, Opp. Thakorbhai Desai Bkc, Mumbai. Hall, Vs. High Street-1, Law Garden, Ahmedabad- 380006. Pan:Aegpm9693H (Appellant) (Respondent)

For Appellant: Shri Krish DesaiFor Respondent: Shri Bhangepatil Pushkaraj Ramesh- Sr. A.R
Section 139Section 142(1)Section 143(1)Section 197Section 250Section 90

Income Tax Officer ( International Taxation ) Ward Coimbatore, Coimbatore vs. Vijayakumar Murthy, Erode

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 1588/CHNY/2024[2020-21]Status: DisposedITAT Chennai04 Nov 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.1588/Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) The Income Tax Officer, Vs. Vijayakumar Murthy, International Taxation, 110/3, Mudaliyaar Thottam, Ward, Vinayagar Koil Street-1, Coimbatore 641 018. Modapalayam Railway Colony, Tamil Nadu 638 002. [Pan: Aexpv 8817R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Preeti Goel (Virtual) ""यथ" क" ओर से /Respondent By : Shri. Ashwin D. Gowda, Irs, Addl.Cit. सुनवाई क" तार"ख/Date Of Hearing : 23.10.2024 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Ms. Preeti Goel (Virtual)For Respondent: Shri. Ashwin D. Gowda, IRS, Addl.CIT
Section 10(14)(i)Section 142(1)Section 143(2)Section 143(3)Section 5Section 6(1)Section 69ASection 90

Sanjay Ajit, Coimbatore vs. Income Tax Officer, International Taxation, Coimbatore

The appeal stands partly allowed in terms of our above order

ITA 1317/CHNY/2023[2020-21]Status: DisposedITAT Chennai03 Sept 2024AY 2020-21

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1317/Chny/2023 (िनधा*रणवष* / Assessment Year: 2020-21 Shri Sanjay Ajit Ito बनाम/ Flat No.69, Sri Vari Gardens, International Taxation Ward, Vkk Menon Road, New Sidhapusur, Coimbatore. Vs. Coimbatore South-641 044. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Fcgps-0088-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri G.C.Srivasatava (Advocate)(Virtual) - Ld.Ar " थ"कीओरसे/Respondent By : Dr. Samuel Pitta (Jcit) -Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 22-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-09-2024 आदेश / O R D E R

For Appellant: Shri G.C.Srivasatava (Advocate)(Virtual) -For Respondent: Dr. Samuel Pitta (JCIT) -Ld. Sr. DR
Section 143(3)Section 15Section 234DSection 270ASection 5(2)Section 5(2)(a)Section 9(1)(ii)Section 90

Pralay Pradyotkanti Ghosh, Ahmedabad vs. Income -Tax Officer, Ward-1, International Taxation, Ahmedabad

In the result, the appeal of Assessee is partly allowed

ITA 298/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं /Ita No.298/Ahd/2022 "नधा"रण वष" /Assessment Year : 2018-19 Pralay Pradyotkanti Ghosh The Ito बनाम/ 22, Konark Society Ward-1 Nr. Railway Colony International Taxation V/S. Jawahar Chowk, Sabarmati Ahmedabad Ahmedabad – 380 019 "थायी लेखा सं./Pan: Abypg 6172 C (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 27/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 12/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee As Against The Order Passed By The Ld.Commissioner Of Income-Tax(Appeals)-13, Ahmedabad [Hereinafter Referred To As “The Ld.Cit(A)”], Dated 01/06/2022, Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) Under Section 143(3) R.W.S.144C(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 22/10/2021 Relevant To The Assessment Year (Ay) 2018-19. Pralay Pradyotkanti Ghosh Vs. Ito (Intl.Taxation) Asst. Year : 2018-19

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Atul Pandey, Sr.DR
Section 139(1)Section 143(3)Section 192Section 2Section 5(2)(b)

Amit Laroya, New Delhi vs. ACIT, Circle International Taxation 2(2)(1), New Delhi

The appeal of the assessee is hereby allowed

ITA 1667/DEL/2022[2019-20]Status: DisposedITAT Delhi28 Jun 2024AY 2019-20

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144CSection 144C(5)Section 234BSection 234DSection 270A

Sivakarthick Raman, Madurai vs. The Assistant Commissioner of Income Tax, International Taxation, Circle Madurai

In the result, the appeal of the assessee is allowed in terms of our above order

ITTPA 13/CHNY/2023[2020-21]Status: DisposedITAT Chennai10 Jun 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ It(Tp)A No.12/Chny/2023 (िनधा"रणवष" / Assessment Year: 2020-21) Nanthakumar Murugesan, Vs. The Income Tax Officer, No.36, Ist Cross Road, International Taxation Ist Main Road, Ward I(2) Bmw India Private Limited, Chennai. Off 2Nd Avenue, Mahindra World City, Natham Sub Post, Chengalpet, 603 002. [Pan: Apgpm 4530G] आयकरअपील सं./ It(Tp)A No.13/Chny/2023 (िनधा"रणवष" / Assessment Year: 2020-21) Sivakarthick Raman, The Assistant Commissioner Of 5/200, Alagupillai Nagar, Vs. Income Tax, 2Nd Street, International Taxation Circle, T. Pudukadi, Madurai. Achampathu, Madurai 625 019. [Pan: Ajnpr 3214R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Preeti Goel, C.A., ""यथ" क" ओर से /Respondent By : Mr. A. Sasikumar, Irs, Cit.

For Appellant: Ms. Preeti Goel, C.AFor Respondent: Mr. A. Sasikumar, IRS, CIT
Section 143(3)Section 144C(13)Section 15Section 5(2)(a)Section 90

Nanthakumar Murugesan, Chennai vs. Income Tax Officer, International Taxation Ward 1(2), Chennai

In the result, the appeal of the assessee is allowed in terms of our above order

ITTPA 12/CHNY/2023[2020-21]Status: DisposedITAT Chennai10 Jun 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ It(Tp)A No.12/Chny/2023 (िनधा"रणवष" / Assessment Year: 2020-21) Nanthakumar Murugesan, Vs. The Income Tax Officer, No.36, Ist Cross Road, International Taxation Ist Main Road, Ward I(2) Bmw India Private Limited, Chennai. Off 2Nd Avenue, Mahindra World City, Natham Sub Post, Chengalpet, 603 002. [Pan: Apgpm 4530G] आयकरअपील सं./ It(Tp)A No.13/Chny/2023 (िनधा"रणवष" / Assessment Year: 2020-21) Sivakarthick Raman, The Assistant Commissioner Of 5/200, Alagupillai Nagar, Vs. Income Tax, 2Nd Street, International Taxation Circle, T. Pudukadi, Madurai. Achampathu, Madurai 625 019. [Pan: Ajnpr 3214R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Preeti Goel, C.A., ""यथ" क" ओर से /Respondent By : Mr. A. Sasikumar, Irs, Cit.

For Appellant: Ms. Preeti Goel, C.AFor Respondent: Mr. A. Sasikumar, IRS, CIT
Section 143(3)Section 144C(13)Section 15Section 5(2)(a)Section 90

Yogesh Kotiyal, New Delhi vs. ACIT Circle Int Tax 2(1)2, New Delhi

In the result, the appeal of the assessee is allowed

ITA 391/DEL/2023[2020-21]Status: DisposedITAT Delhi12 Apr 2024AY 2020-21

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: Ms. Preeti Goel, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 244ASection 270ASection 5(2)(a)Section 6(1)Section 9Section 9(1)(ii)Section 90

Ronald Bhushan Raj Kammuri, Malkajgiri vs. ITO(Int Taxn)-1, Hyderabad

In the result, appeal of the assessee is allowed

ITA 334/HYD/2023[2020-21]Status: DisposedITAT Hyderabad21 Mar 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Shri K. Narasimha Chary

For Appellant: Shri Kishor B. Phadke, ARFor Respondent: Shri L.V. Bhaskara Reddy, CIT-DR
Section 143(3)Section 9(1)(ii)

Anjali Puri, New Delhi vs. DCIT Circle Intl. Tax 2(2)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2107/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Feb 2024AY 2020-21

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 139(1)Section 143(3)Section 144C(1)Section 14C(3)Section 192Section 234BSection 270ASection 6(1)Section 9Section 90

Sanjay Kumar, Ireland vs. ACIT, Int.Taxation, Gurgaon

In the result, the appeals of the assessee are allowed

ITA 1479/DEL/2023[2019-20]Status: DisposedITAT Delhi14 Feb 2024AY 2019-20

Bench: Shri Challa Nagendra Prasad & Dr. B. R. R. Kumar

For Appellant: Ms. Tanya, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 139Section 143(3)Section 15Section 270ASection 5Section 5(2)Section 6Section 9Section 9(1)(ii)

Vishal Gulati, Haryana vs. ACIT, Circle International Taxation1(3)(1), New Delhi

In the result, the appeals of the assessee are allowed

ITA 2171/DEL/2022[2018-19]Status: DisposedITAT Delhi14 Feb 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Dr. B. R. R. Kumar

For Appellant: Ms. Shivani, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 10Section 139Section 143(3)Section 15Section 270ASection 5Section 5(2)Section 6Section 9Section 9(1)(ii)

M/S. Exl Service.Com Llc, Mumbai vs. ADIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 5628/DEL/2014[2005-06]Status: DisposedITAT Delhi20 Dec 2023AY 2005-06

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)