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section 9

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Analysis of Section 9 of the Income Tax Act, 1961

Income Tax : The Income Tax Act 1961 is the legal framework governing taxation related matters in India. According to section 9 of the Income T...

February 17, 2023 34083 Views 0 comment Print

Enforceability of Arbitration Clause in an Unstamped Arbitration Agreement

Corporate Law : Enforceability of Arbitration Clause in an Unstamped Arbitration Agreement Vis-À-Vis Section 9 and Section 11 of the Arbitration ...

April 27, 2020 2358 Views 0 comment Print

Taxation of Non-Residents – Income deemed to accrue or arise in India

Income Tax : in the case of Ishikawajima-Harima (Supra) in Para 2 above. We wonder whether the proposed amendment is sufficient to provide the ...

March 5, 2010 7535 Views 0 comment Print

Summary of Important Income tax provisions: Union Budget 2010-11

Income Tax : Finance Minister Pranab Mukherjee took the first step towards implementation of the Direct Taxes Code (DTC) on Friday. While retai...

February 27, 2010 4555 Views 0 comment Print

TDS on purchase of software from non-residents – An unguided missile

Income Tax : THE much-awaited order of the Karnataka High Court on the question of liability to deduct tax at source on payments made to non-re...

November 19, 2009 2768 Views 0 comment Print


Latest Judiciary


Calcutta HC Dismisses Income Tax Appeal Due to Insolvency Moratorium

Income Tax : Calcutta HC dismisses IT appeal against Subhlabh Steels due to ongoing insolvency under IBC, citing SC ruling in Monnet Ispat. Rea...

March 6, 2025 228 Views 0 comment Print

TDS not deductible on web hosting services as such services are not royalty or FTS

Income Tax : ITAT Delhi held that availment of web hosting services do not constitute royalty or FTS and hence payments made thereof for such s...

November 11, 2023 30123 Views 0 comment Print

Articles 7 of the Indo-Australia DTAA vs. Section 44D on FTS – Delhi High Court Reverses Law

Income Tax : DIT Vs. Rio Tinto Technical Services (HC Delhi) - The payment in the present case is for furnishing of evaluation report. The fee...

January 9, 2012 2444 Views 0 comment Print

Income deemed to accrue or arise in India

Income Tax : Income deemed to accrue or arise in India-Under section 9(1)(vi)-Income from supply of software to clients in India-Where assessee...

September 7, 2010 2679 Views 0 comment Print

Payment made by a member to its stock exchange for VSAT/ Lease line/BOLT/ Dem at charges is not fee for technical services u/s194J

Income Tax : For the purposes of this clause, fees for technical services means any consideration (including any lump sum consideration) for th...

January 24, 2010 4492 Views 0 comment Print


Latest Notifications


Delhi VAT Rate increased from 4% TO 5%

Goods and Services Tax : In the principal Act, in Section 10, after sub-section (4), the following subsection shall be inserted, namely:- “(5) Where the ...

January 20, 2010 32357 Views 37 comments Print

Withdrawal of circular related to taxability of income accruing or arising through, or from, business connection in India to a non-resident

Income Tax : The Central Board of Direct Taxes had issued Circular No. 23 (hereinafter called "the Circular") on 23rd July 1969 regarding taxab...

October 22, 2009 8299 Views 0 comment Print

MVAT – Electronic Filing of Audit Report in Form -704

Goods and Services Tax : Any dealer who files Audit Report on or after 1st October 2009 for any period shall file the same in the new Form-704. Now, it is ...

October 1, 2009 24005 Views 0 comment Print


If certain activities are not really services but more in the nature of stewardship/shareholder activities, the amounts cannot be taxed in India in the absence of a permanent establishment (PE)

December 5, 2009 3012 Views 0 comment Print

The applicant is a US-based manufacturer engaged in manufacturing of engineering goods and is also an R&D-based service provider. It entered a cost al ocation agreement with its India-based group company. The applicant raises invoices on the Indian group company for services rendered based on the formula given in the agreement. The question before the Authority for Advance Ruling was: “Whether payments made for availing services listed out in the agreement are taxable in India and if taxable whether it is liable to TDS under Section 195 of the Act?”

Advance Ruling on taxability of an American company, having no PE in India, for technology transfer to an Indian company against consideration

November 22, 2009 1802 Views 0 comment Print

It cannot be doubted that the technology/know- how transfer that is contemplated by clause 2 of the `Technology Transfer Agreement’ between the parties gets covered by more than one sub-clause of Explanation 2 to section 9(1)(vi) of the Income-tax Act, 1961 i.e., sub-clauses (i),(ii) and (iv); the services in the form of technical assistance and consultancy connected with those items fall under sub-clause (vi); therefore, the consideration received by the American Company towards technology transfer/technical know-how and the services connected therewith is clearly liable to be taxed as royalty under section 9(1)(vi).

TDS on purchase of software from non-residents – An unguided missile

November 19, 2009 2768 Views 0 comment Print

THE much-awaited order of the Karnataka High Court on the question of liability to deduct tax at source on payments made to non-residents for the purchase of software to be used in business is finally out. The order passed on 24th September, 2009 was made available only on 17th November, 2009.

Withdrawal of circular related to taxability of income accruing or arising through, or from, business connection in India to a non-resident

October 22, 2009 8299 Views 0 comment Print

The Central Board of Direct Taxes had issued Circular No. 23 (hereinafter called “the Circular”) on 23rd July 1969 regarding taxability of income accruing or arising through, or from, business connection in India to a non-resident, under section 9 of the Income-tax Act, 1961. 2. It is noticed that interpretation of the Circular by some of the taxpayers to claim relief is not in accordance with the provisions of section 9 of the Income-tax Act, 1961 or the intention behind the issuance of the Circular.

Applicability of TDS on payment made to legal advisors at Hongkong

October 18, 2009 4146 Views 0 comment Print

Admittedly there was no DTAA with Hongkong for the relevant year. As such we will restrict ourselves in examining the provisions of section 9(l)(vii) in order to ascertain the deductibility or otherwise of tax at source from the payment so made to the firm of legal advisors at Hongkong.

MVAT – Electronic Filing of Audit Report in Form -704

October 1, 2009 24005 Views 0 comment Print

Any dealer who files Audit Report on or after 1st October 2009 for any period shall file the same in the new Form-704. Now, it is mandatory for all the dealers who are required to get their books of account audited as per the provisions of the section 61 of the MVAT Act, 2002 to file Audit Report in Form-704 electronically.

TDS on payment made for purchase of software from non-residents

September 24, 2009 17619 Views 0 comment Print

The fact involved in the present case is that the assessee is a branch of Samsung Electronics Co Company Limited, Korea, engaged in the development, manufacture and export of software for use by its parent company, i.e., Samsung Electronics Co., Ltd., Korea. The assessee develops various kinds of software for telecommunication system for office appliances, for computer systems and for mobile devices etc.,. The software developed by the assessee is for in-house use by the parent company.

Charter ship hire payments not royalty within the meaning of section 9 of IT Act

July 17, 2009 687 Views 0 comment Print

12. Section 9(l)(vi)(c) provides that any income by way of royalty payable by a person who is a resident except where the royalty is payable in respect of any right, property or information used or services utilized for the purpose of a business or profession carried on by such person outside India or for the purposes of business or profession carried on by such person outside India or for the purpose

Even promise to render services at a future date would entitle Assessee to deduction u/s 80O of the Income Tax Act, 1961

December 28, 2008 894 Views 0 comment Print

As rightly pointed out by Shri Pardiwalla, even a promise to render services at a future date would entitle the assessee for deduction u/s 80-O in view of the specific wordings in the section.

Where the income is actually received or has accrued in India, the resort to deeming provision is not warranted

December 11, 2008 706 Views 0 comment Print

MUSTAQ AHMED VS. DIT (AAR) Where the income is actually received or has accrued in India, the resort to deeming provision is not warranted and s. 5(2) is sufficient to create a charge in respect of non-resident’s income. Clause (b) to Explanation 1 makes no difference to this position.

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