Section 9(2) of the Income Tax Act

Income-tax Act, 2025: s.9

Section 9(2) 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(2) is Linde AG, Linde Engg. Division v. Dy. DIT (44 Taxmann.com 244), cited in 24 of the 34 judgments on BharatTax that turn on this section.

Leading authorities on Section 9(2)

Linde AG, Linde Engg. Division v. Dy. DIT
44 Taxmann.com 244 · 2014 · High Court
24
citing judgments

A consortium formed for bidding on an infrastructure contract is not an 'association of persons' for tax purposes if it acts as a pass-through entity.

CIT v. Toshoku Ltd.
158 ITR 525 · Reported
5
citing judgments
Outotec Gmbh v. Dy. CIT (International Taxation)
58 Taxmann.com 232 · 2015 · Reported
4
citing judgments

Judgments on Section 9(2)

Branch Metrics, Inc., United States of America vs. Asst. Commissioner of Income Tax Circle - 1(1)(2), Delhi

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

ITITA 1122/DEL/2025[2022-23]Status: DisposedITAT Delhi12 Aug 2026AY 2022-23

Bench: Shri Vikas Awasthy & Shri Manish Agarwalिनधा"रण वष"/Assessment Year: 2021-22) Branch Metrics Inc Dcit Suite 101, 195 Page Mill Road, Palo International Taxation Alto, California, United States Of Circle 1(1)(2) Vs. America, Usa-94306 New Delhi Pan-Aajcb2132J अपीलाथ" Appellant ""थ" Respondent

For Appellant: BICPB0669K
Section 10(50)Section 133(6)Section 143(3)Section 144C(13)Section 144C(5)

M/S Rajdeep Buildcon Pvt Ltd vs. The Additional Commissioner of Commercial Taxes (Zone)-1

The appeal is allowed

STA/12/2022HC Karnataka07 Jul 2026
Section 39(1)Section 66(1)Section 69(1)

Heidrick & Struggles Inc, Gurgaon, Haryana vs. Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(1), Delhi

In the result, while appeal no

ITITA 1743/DEL/2025[2022-23]Status: DisposedITAT Delhi18 Feb 2026AY 2022-23

Bench: Ms. Madhumita Roy & Shri Sanjay Awasthi

Section 143(3)Section 144C(13)Section 234BSection 270A

Heidrick & Struggles Australia Pty. Ltd., Gurgaon vs. Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(1), Delhi

In the result, while appeal no

ITITA 1742/DEL/2025[2022-23]Status: DisposedITAT Delhi18 Feb 2026AY 2022-23

Bench: Ms. Madhumita Roy & Shri Sanjay Awasthi

Section 143(3)Section 144C(13)Section 234BSection 270A

The Deputy Commissioner of Income Tax, Central Circle, Dehradun vs. M/S. Sharda Exports, Haridwar

ITA 46/DDN/2022[2008-09]Status: DisposedITAT Dehradun26 Sept 2025AY 2008-09

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

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

Saint-Gobain India Private Limited, Chennai vs. DCIT Ncc 8(1), Chennai

Appeal of the assessee is allowed

ITA 1503/CHNY/2024[2007-08]Status: DisposedITAT Chennai07 Apr 2025AY 2007-08

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mr. Shivanand K Kalakeri,CIT
Section 263Section 40Section 9(1)(vii)

M/S. Spel Semiconductor Ltd., Chennai vs. ITO, Corporate Ward - 6 (2), Chennai

The appeal stand allowed for statistical purposes

ITA 105/CHNY/2020[2015-16]Status: DisposedITAT Chennai18 Oct 2024AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.105/Chny/2020 (िनधा*रणवष* / Assessment Year: 2015-16) M/S Spel Semiconductor Limited Ito बनाम/ #5, Cmda Industries Estate Corporate Ward -6(2) Vs. Chennai-603 209. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacs-8519-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Vikram Vijayaraghavan (Advocate) -Ld. Ar " थ"कीओरसे/Respondent By : Dr. Samuel Pitta (Jcit) -Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 18-10-2024 आदेश / O R D E R

For Appellant: Shri Vikram Vijayaraghavan (Advocate) -Ld. ARFor Respondent: Dr. Samuel Pitta (JCIT) -Ld. Sr. DR
Section 143(3)Section 40Section 9(1)(vii)

M/S Creations by Shanagar, Mumbai vs. DCIT, Circle 22(1), Mumbai

In the result, appeal of Revenue for Assessment Year 2010-

ITA 3564/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 May 2024AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 10Section 143(3)Section 37(1)

DCIT, Mumbai vs. Creation by Shanagar, Mumbai

In the result, appeal of Revenue for Assessment Year 2010-

ITA 3483/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 May 2024AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 10Section 143(3)Section 37(1)

Ms Creations by Shanagar, Auro Ville, St. Andrews Road vs. DCIT, Piramal Chamber, Mumbai

In the result, appeal of Revenue for Assessment Year 2010-

ITA 3269/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 May 2024AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 10Section 143(3)Section 37(1)

Express Publications (Madurai)Private Ltd., Chennai vs. DCIT, Corporate Circle-II(1), Chennai

In the result, assessee’s appeal in ITA No

ITA 797/CHNY/2023[2013-14]Status: DisposedITAT Chennai15 May 2024AY 2013-14

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)

For Respondent: Shri AR.V. Srinivasan, Addl. CIT
Section 143(3)Section 14ASection 40Section 40a

Income Tax Officer, Chennai vs. Express Publications (Madurai) Pvt Ltd, Chennai

In the result, assessee’s appeal in ITA No

ITA 1220/CHNY/2023[2013-2014]Status: DisposedITAT Chennai15 May 2024AY 2013-2014

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)

For Respondent: Shri AR.V. Srinivasan, Addl. CIT
Section 143(3)Section 14ASection 40Section 40a

M/S Daly College, Bhopal vs. The ITO (Internation Taxation), Bhopal

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

ITA 1302/IND/2016[2015-16]Status: DisposedITAT Indore06 Dec 2022AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2015-16 M/S. Daly College Ito (It & Tp), Indore बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Tan: Bplto 0735 A Assessee By Shri Manjeet Sachdeva & Avinash Gaur, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.11.2022 Date Of Pronouncement 06.12.2022

Section 201Section 201(1)Section 9(1)(vi)Section 9(2)

Income-Tax Officer (It), Ward -4, Pune vs. M/S Sunguard Availability Services LLP, Pune

Appeal is dismissed in above terms

ITA 258/PUN/2021[2017-18]Status: DisposedITAT Pune28 Nov 2022AY 2017-18

Bench: Shri S.S.Godara, Jm & Shri G.D. Padmahshali, Am आयकर अपील सं. / Ita No.258/Pun/2021 धनधाारण वषा / Assessment Year : 2017-18

For Appellant: Shri Ajit Kumar Jain &For Respondent: Shri B.Y.Chavan
Section 143(3)Section 9Section 9(1)(vii)

Shriram Epc Ltd., Chennai vs. Dcot Company Circle 6(1), Chennai

In the result, the appeal filed by the assessee is dismissed

ITA 3035/CHNY/2018[2009-10]Status: DisposedITAT Chennai29 Jul 2022AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3035/Chny/2018 िनधा"रण वष"/Assessment Year:2009-10 M/S. Shriram Epc Ltd., The Deputy Commissioner Of 18/03, Rukmani Lakshmipathy Vs. Income Tax, Road, 4Th Floor Sigappi Achi Building, Company Circle 6(1), Egmore, Chennai 600 008. Chennai. [Pan:Aafcs1410C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 27.06.2022 घोषणा की तारीख /Date Of Pronouncement : 29.07.2022 आदेश /O R D E R Per V. Durga Rao,: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 31.07.2018 Relevant To The Assessment Year 2009-10 Challenging The Appellate Order Of Confirming The Disallowance Made Under Section 40(A)(Ia) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(3)Section 154Section 195Section 40

T vs. Electronics Limited, Chennai

In the result, the appeal filed by the assessee is allowed

ITA 949/CHNY/2017[2005-06]Status: DisposedITAT Chennai24 Sept 2021AY 2005-06

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.:949/Chny/2017 िनधा"रण वष" / Assessment Year: 2005-06

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Johnson, Addl.CIT
Section 40Section 9Section 9(1)(vii)Section 9(2)

Prathamik Shikshak Sahakari Bank Ltd., Kolhapur vs. Assistant Commissioner of Income-Tax

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

ITA 2678/PUN/2016[2010-11]Status: DisposedITAT Pune04 Aug 2021AY 2010-11

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Pramod ShingteFor Respondent: Shri Vitthal Bhosale
Section 9Section 9(1)

ACIT 22(1), Mumbai vs. Creations by Shangar, Mumbai

In the result, appeal of Revenue for Assessment Year 2010-11 is dismissed

ITA 1147/MUM/2017[2010-11]Status: DisposedITAT Mumbai31 May 2019AY 2010-11

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Manjunath Karkihalli (DR)For Respondent: Shri Nitesh Joshi (AR)
Section 195Section 253Section 254(1)Section 40Section 9(2)

DCIT 14(1)(2), Mumbai vs. Chemical Process Piping P.Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1503/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Jul 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Dcit 14(1)(2) Vs. M/S. Chemical Process Room No.470, 4Th Floor Piping Pvt. Ltd., Aayakar Bhavan Cpe Plots, Bsd Marg Maharshikarve Road Off. Sion Trombay Road Mumbai – 400 020 Govandi, Mumbai – 400 088 Pan/Gir No. Aaccc6212D Appellant) .. Respondent)

Section 143(3)Section 195Section 40Section 9Section 9(2)

ACIT, New Delhi vs. M/S. Maharani Enterprises, Delhi

The appeal of the Revenue is dismissed and Cross- Objection of the assessee is allowed

ITA 5806/DEL/2014[2011-12]Status: DisposedITAT Delhi24 Jul 2018AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 142(1)Section 143(1)Section 143(2)Section 194CSection 40