Section 90(2) of the Income Tax Act

The decision most relied on for Section 90(2) is CIT v. De Beers India Minerals (P.) Ltd. (346 ITR 467), cited in 364 of the 145 judgments on BharatTax that turn on this section.

Leading authorities on Section 90(2)

CIT v. De Beers India Minerals (P.) Ltd.
346 ITR 467 · 2012 · High Court
364
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.

Asia Satellite Telecommunications Co. Ltd. v. DIT
332 ITR 340 · 2011 · High Court
356
citing judgments

Payments for the use of equipment, such as satellite transponders, do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act, 1961, or under applicable tax treaties, especially when there is no transfer of the right to use a process or underlying technology.

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.

Skycell Communications Ltd. v. DCIT
251 ITR 53 · 2001 · High Court
223
citing judgments

Fees for technical services (FTS) apply only to actual services provided for a fee, not merely the sale of a product with technical input. The term 'technical' refers to applied and industrial science, a definition crucial for classifying income like software sales or roaming charges and determining TDS liability.

Shivsagar Veg Restaurant v. ACIT
317 ITR 433 · 2009 · High Court
202
citing judgments

An inordinately delayed order, especially one passed without proper notice, is vitiated and liable to be recalled and heard afresh. Such orders, passed with unwarranted delay or without due notice, constitute a violation of natural justice, rendering them invalid.

CIT v. Visakhapatnam Port Trust
144 ITR 146 · 1983 · High Court
124
citing judgments

Sections 4 and 5 of the Income Tax Act, which define total income and chargeability, are subject to Section 90, meaning that Double Taxation Avoidance Agreements (DTAAs) override the Act's provisions in case of a conflict.

CIT v. IBM India Ltd.
357 ITR 88 · 2013 · High Court
88
citing judgments

Expenditure on application software, which enhances business efficiency and requires a computer system to function, constitutes revenue expenditure rather than acquisition of a capital asset, even if it provides an enduring benefit.

CIT v. Hariprasad & Company Pvt. Ltd.
99 ITR 118 · 1975 · Supreme Court
78
citing judgments

The terms 'income' or 'profits and gains' are inclusive of losses, signifying that losses are 'minus income' to be factored into the computation of taxable income. Therefore, set-off and carry forward provisions for losses apply exclusively to taxable income or gains and cannot be pressed into service against non-taxable gains, such as those exempt under a DTAA or other specific provisions.

CIT (Intl.Taxn) v. Samsung Electronics Co. Ltd.
203 Taxmann 477 · 2011 · High Court
65
citing judgments

Tax is liable to be deducted at source from payments made towards the purchase of computer software. If TDS is not deducted, the software purchase expenses are subject to disallowance under relevant provisions.

Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT
120 Taxmann.com 338 · 2020 · High Court
52
citing judgments

Judgments on Section 90(2)

RELIANCE JIO INFOCOMM USA INC.,TEXAS vs. DCIT (IT) 4 (1) (1), MUMBAI

In the result appeal filed by the assessee stands allowed

ITA 2991/MUM/2023[2020-21]Status: DisposedITAT Mumbai17 Apr 2026AY 2020-21

Bench: Smt. Beena Pillai () & Shri Bijayananda Pruseth ()

Section 143(2)Section 143(3)Section 144C(5)Section 153Section 9(1)(vi)Section 9(1)(vii)

SOLAR TURBINES INTERNATIONAL COMPANY,BANGALORE vs. DCIT, CIRCLE- 2, INTERNATIONAL TAXATION, DEHRADUN

Appeal is dismissed

ITA 6710/DEL/2017[2014-15]Status: DisposedITAT Dehradun30 Mar 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing) Assessment Year: 2014-15 M/S. Solar Turbines Vs. Dcit, International Company International Taxation, (Singapore Branch Of Solar Cirrcle-2, Turbines International Dehradun Company, Usa), M/S. Deloitte Haskins & Sells Deloitte Centre, Anchorage Ii, #100/2, Richmond Road, Bangalore -560025 Pan: Aajcs3585J (Appellant) (Respondent) Assessee By None Department By Sh. A.S. Rana, Sr. Dr Date Of Hearing 16.01.2026 Date Of Pronouncement 30.03.2026 Order

Section 143(3)Section 154Section 90(2)

AMIT SATPATHY,MUMBAI vs. ITO-42(2)(1), MUMBAI

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 5930/MUM/2025[2017-18]Status: DisposedITAT Mumbai27 Feb 2026AY 2017-18

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailamit Satpathy, Flat No.404, Tower A, Imperial Heights, Oshirwara, Goregaon (West) ……………. Appellant Mumbai – 400104 Pan: Arrps8419D V/S Deputy Commissioner Of Income Tax, Central Processing Centre, Assistant Director Of Income Tax, …………….Respondent Central Processing Centre, Income Tax Department, Bengaluru - 560500

For Appellant: Shri Siddhesh ChauguleFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(1)Section 234BSection 250Section 90(2)

OWENS CORNING (SINGAPORE) PTE LTD,MUMBAI vs. THE DCIT (INT TAX) CIRCLE-3(2)(2), MUMBAI

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

ITA 5161/MUM/2025[2023-24]Status: DisposedITAT Mumbai26 Feb 2026AY 2023-24

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadavassessment Year : 2023-24 Owens Corning (Singapore) Deputy Commissioner Of Pte Ltd., Income Tax (International Tax), C/O. Owens Corning (India) Vs. Circle-3(2)(2), Pvt. Limited, 6Th Floor, 7Th Floor, Alpha Building, Kautilya Bhavan, Hiranandani Gardens, Bandra Kurla Complex, Powai, Mumbai-400051. Maharashtra-400076. Pan : Aabco5666L (Appellant) (Respondent) For Assessee : Shri Sandeep Bhalla For Revenue : Shri Krishna Kumar, Sr.Dr Date Of Hearing : 02-12-2025 Date Of Pronouncement : 26-02-2026 O R D E R Per Vikram Singh Yadav, A.M : The Assessee Has Filed The Present Appeal Against The Final Assessment Order Dated 10-07-2025, Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 („The Act‟), Pursuant To The Directions Issued By The Learned Dispute Resolution Panel-2, Mumbai, ("Ld.Drp"), Pertaining To Assessment Year (Ay) 2023-24, Wherein The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Sandeep BhallaFor Respondent: Shri Krishna Kumar, Sr.DR
Section 115ASection 142(1)Section 143(2)Section 143(3)Section 234Section 234BSection 9(1)(vii)Section 90(2)

GOLDMAN SACHS MAURITIUS NBFC LLC,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX – (INTERNATIONAL TAXATION) - 2(3)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 5926/MUM/2025[2023-24]Status: DisposedITAT Mumbai17 Feb 2026AY 2023-24

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2023-24 Goldman Sachs Mauritius Nbfc Assistant Commissioner Of Llc, Income Tax – (International C/O Ernst & Young Llp, 14Th Taxation)-2(3)(2), Floor, The Ruby, 29 Senapati Room No.610, 6Th Floor Vs. Bapat Marg, Dadar West, Kautilya Bhavan, C-41 To C- Mumbai-400028 43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai-400051 (Pan: Aaecg8689C) (Appellant) (Respondent) Present For: Assessee : Shri Hiten Thakkar, Advocate Revenue : Shri Krishna Kumar, Sr. Dr Date Of Hearing : 20.11.2025 Date Of Pronouncement : 17.02.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Final Assessment Order Passed By The Assessing Officer U/S.143(3) R.W.S. 144C(13) Of The Act Dated 14.07.2025, Pursuant To The Direction Issued By The Ld. Dispute Resolution Panel – 1, Mumbai Vide Order No. Itba/Drp/F/144C(5)/2025-26/1077165542(1), Dated 18.06.2025 Passed U/S. 144C(5) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), For Ay 2023-24. 2. Grounds Taken By The Assessee Are Reproduced As Under:

For Appellant: Shri Hiten Thakkar, AdvocateFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 144C(5)Section 270ASection 5Section 74

SOPHOS TECHNOLOGIES PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(1), AHMEDABAD

In the result the appeal filed by the assessee is allowed

ITA 466/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2016-17
Section 115Section 143(3)Section 234BSection 92C

TURF ESTATE JV,MUMBAI vs. ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE - 20(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 6923/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Jan 2026AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Ravi Ganatra, AdvocateFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 195Section 40Section 90A

RAJAT RAJENDRAPRASAD RASTOGI,AHMEDABAD vs. THE ITO, WARD-2 (INTL. TAXN.), AHMEDABAD

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

ITA 1783/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2019-20

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2019-20

For Appellant: Shri D.K. Parikh, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R
Section 139(1)Section 143(1)Section 154Section 90

AL HAMD AGRO FOOD PRODUCTS PVT LTD,ALIGARH vs. DC/ACIT, ALIGARH

In the result, appeal filed by assessee is allowed

ITA 63/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 143(2)Section 250(6)Section 40

GULF PIPING COMPANY WLL,ABU DHABI vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

ITA 83/DDN/2025[2022-23]Status: DisposedITAT Dehradun14 Jan 2026AY 2022-23

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Nabin Ballodia, CA &For Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 9(1)(vii)

GULF PIPING COMPANY WLL,UNITED ARAB EMIRATES vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

ITA 81/DDN/2024[2020-21]Status: DisposedITAT Dehradun14 Jan 2026AY 2020-21

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Nabin Ballodia, CA &For Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 9(1)(vii)

GULF PIPING COMPANY WLL,UNITED ARAB EMIRATES vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

ITA 71/DDN/2024[2021-22]Status: DisposedITAT Dehradun14 Jan 2026AY 2021-22

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Nabin Ballodia, CA &For Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 9(1)(vii)

ITO IT 1.2.2, MUMBAI vs. BENNETT COLEMAN & CO LTD, MUMBAI

In the result, all the appeals by the Revenue are dismissed

ITA 5256/MUM/2025[2019-20]Status: DisposedITAT Mumbai14 Jan 2026AY 2019-20

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ajit JainFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

ITO IT 1.2.2, MUMBAI vs. BENNET COLEMAN & CO LTD, MUMBAI

ITA 5253/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jan 2026AY 2018-19

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ajit JainFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

ITO IT 1.2.2, MUMBAI vs. BENNETT COLEMAN & CO LTD, MUMBAI

ITA 5250/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jan 2026AY 2018-19
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

ITO IT 1.2.2, MUMBAI vs. BENNETT COLEMAN & CO LTD, MUMBAI

In the result, all the appeals by the Revenue are dismissed

ITA 5248/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jan 2026AY 2018-19

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ajit JainFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

KYOCERA DOCUMENT SOLUTIONS ASIA LTD.,(FORMERLY KNOWN AS KYOCERA MITA ASIA LIMITED),HONG KONG vs. ACIT, CIRCLE INTERNATIONAL TAX 2(1)(2), DELHI

In the result, the appeal of the assessee in ITA No

ITA 3546/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

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

LINKEDIN TECHNOLOGY INFORMATION PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, DELHI -4 , DELHI

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

ITA 2492/DEL/2024[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri Nethrapal, CIT-DR
Section 143(3)Section 144BSection 147Section 195Section 263Section 40

ISHARES CORE MSCI TOTAL INTERNATIONAL STOCK ETF (AS A SUCCESSOR TO ISHARE CORE TAOTAL INTERNATIONAL STOCK MAURITIUS COMPANY ),MUMBAI vs. DY CIT (INT. TAX)-2(2)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6774/MUM/2025[2023-24]Status: DisposedITAT Mumbai02 Jan 2026AY 2023-24

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

For Appellant: Shri Pranav GandhiFor Respondent: Shri Satya Pal Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 144C(5)Section 70Section 70(2)

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY ,MUMBAI vs. DCIT (TP) 2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6051/MUM/2025[2023-24]Status: DisposedITAT Mumbai02 Jan 2026AY 2023-24

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

For Appellant: Shri Pranav GandhiFor Respondent: Shri Satya Pal Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 144C(5)Section 70Section 70(2)

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