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)

ACIT Ltu-2, Chennai vs. Rane (Madras) Limited, Chennai

In the result, both the appeals filed by the Revenue are dismissed

ITA 2789/CHNY/2017[2011-12]Status: DisposedITAT Chennai27 Apr 2018AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri N. Madhavan, Addl. CITFor Respondent: Shri Saroj Kumar Parida, Advocate
Section 40Section 9(2)

ACIT Ltu-2, Chennai vs. Rane (Madras) Limited, Chennai

In the result, both the appeals filed by the Revenue are dismissed

ITA 2788/CHNY/2017[2009-10]Status: DisposedITAT Chennai27 Apr 2018AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri N. Madhavan, Addl. CITFor Respondent: Shri Saroj Kumar Parida, Advocate
Section 40Section 9(2)

Pr. Commissioner of Income Tax-6 vs. Mira Exim Ltd

ITA/1084/2017HC Delhi29 Nov 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 36(1)(iii)Section 40Section 9(2)

ACIT Cir 6(1), Mumbai vs. Aarti Drugs Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5557/MUM/2013[2005-06]Status: DisposedITAT Mumbai28 Feb 2017AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm Acit – 6(1), Mumbai Vs. M/S. Aarti Drugs Limited Plot No.109, D 3Rd Floor, Mahendra Industrial Estate, Sion (E), Mumbai – 400 022 Pan/Gir No. Aaaca4410D Appellant) .. Respondent)

Section 143(3)Section 32Section 40

Speco III Elctric Power Construction Corporation, Mumbai vs. Addl DIT (It) RG 2, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 5653/MUM/2013[2008-09]Status: DisposedITAT Mumbai26 Aug 2016AY 2008-09

Bench: Shri Sanjay Arora & Shri Pawan Singhassessment Year: 2008-09 Sepco Iii Electric Power Addl. Director Of Income-Tax, Construction Corporation, C/O Hinsh (International Taxation)- Range-2, R. Doshi & Co., 772, Shriram Scindia House, Ballard Estate, Bhuvan, 2Nd Floor, Tilak Road, Opp. Vs. Mumbai. Best Office, Dadar Tt, Mumbai-400014 Pan: Aakcs0031L (Appellant) (Respondent)

For Appellant: Shri Girish Dave (AR)For Respondent: Shri Vishwas Jadhav (DR)
Section 195Section 197Section 234BSection 9Section 9(2)

Ashok Piramal Management Corporaiton Ltd, Mumbai vs. ACIT 6(1), Mumbai

Accordingly confirm the order of CIT(A) deleting the addition though on a different ground pleaded by the ld. AR. Thus, this ground stands dismissed

ITA 4401/MUM/2013[2009-10]Status: DisposedITAT Mumbai17 Aug 2016AY 2009-10

Bench: Shri Jason P. Boaz & Shri Saktijit Deym/S. Ashok Piramal Management Asstt. Commissioner Of Corporation Limited Income Tax, Ward 6(1) Peninsula Spenta, 2Nd Floor Room No. 506, 5Th Floor Vs. Mathuradas Mills Compound Aayakar Bhavan Senapati Bapat Marg M.K. Road, Mumbai 400020 Lower Parel, Mumbai 400013 Pan - Aafca5278E Appellant Respondent

For Appellant: Shri Ronak DoshiFor Respondent: Shri T. Roumauan Paite
Section 143(1)Section 143(3)Section 195Section 195(1)Section 37(1)Section 40Section 9

ACIT, Circle - 52, Kolkata vs. Shri Subhotosh Majumdar, Kolkata

In the result, the appeals of revenue are dismissed

ITA 366/KOL/2012[2008-09]Status: DisposedITAT Kolkata27 Nov 2015AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri S. Srivastava, CITFor Respondent: Shri J. P. Khaitan, Advocate
Section 143(3)Section 195Section 40Section 5Section 9Section 9(1)(i)

DCIT, Circle-52, Kolkata vs. Sri Subhotosh Majumder . S. Jamumbder &Co, Kolkata

In the result, the appeals of revenue are dismissed

ITA 1629/KOL/2012[2009-10]Status: DisposedITAT Kolkata27 Nov 2015AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri S. Srivastava, CITFor Respondent: Shri J. P. Khaitan, Advocate
Section 143(3)Section 195Section 40Section 5Section 9Section 9(1)(i)

ACIT, Circle - 52, Kolkata vs. Shri Subhotosh Majumder, Kolkata

In the result, the appeals of revenue are dismissed

ITA 2058/KOL/2009[2006-07]Status: DisposedITAT Kolkata27 Nov 2015AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri S. Srivastava, CITFor Respondent: Shri J. P. Khaitan, Advocate
Section 143(3)Section 195Section 40Section 5Section 9Section 9(1)(i)

M/S Somyashree Traders vs. State of Karnataka

In the result, these petitions are allowed

WP/1946/2015HC Karnataka20 Aug 2015

Bench: The Hon'Ble Mr. Justice Ram Mohan Reddy

Section 9Section 9(2)

Weir Bdk Valves vs. The Assistant Commissioner of

WP/72328/2012HC Karnataka05 Jun 2015

Bench: The Hon'Ble Mr. Justice B.Manohar W.P. No.72328 & W.P.Nos.72395-397/2012(T-Res) Between: Weir Bdk Valves, A Unit Of Weir India Private Limited., (Formserly B.D.K. Engineering Industries Limited) No.47/48, Gokul Road, Hubli – 580 030, Represented Herein By Its Head – Finance & Accounts, Mr.Lokesh Bhatia. ... Petitioner (By Sri.T.Suryanarayana, Adv. For M/S.King & Partridge, Advs) And: 1. The Assistant Commissioner Of Commercial Taxes (Audit – 1) , D.C. Compound, Dharwad. 2. The Assistant Commissioner Of Commercial Taxes (Audit), Kumta.

Section 14Section 29(1)Section 9(2)

CIT vs. Becton Dickinson India Pvt Ltd

The appeals are allowed in the above

ITA/39/2012HC Delhi19 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 32Section 33Section 74Section 81Section 86(1)Section 9(1)Section 9(2)

C.I.T. Bihar & Orissa, Patna vs. Maharaj Kumar Kaml Singh

CIVIL APPEAL No. 297/1970Supreme Court13 Feb 1973

Bench: 3 Judges

Section 16(3)Section 27Section 9Section 9(4)(a)

Col. H. H. Sir Harinder Singh vs. C.I.T. Punjab, Haryana, J.&K. & Himachal Pradesh

The appeals are allowed in

CIVIL APPEAL No. 1488/1969Supreme Court15 Oct 1971

Bench: 3 Judges