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Case Law › Section 9
Income-tax Act · Case Law

Section 9 Income Tax Case Law — Income Deemed to Accrue in India

Browse 610 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 9 (Income Deemed to Accrue in India) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 9 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 9 (showing 300 of 610)

Columbia Sportswear Company v. Director Of Income Tax, Bangalore
Supreme Court · 2012 · [2012] 7 S.C.R. 187 · Other
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G.k. Choksi & Company v. Commissioner Of Income Tax, Gujarat
Supreme Court · 2007 · [2007] 12 S.C.R. 561 · Dismissed
Revenue
Commissioner Of Income Tax, Meerut And Anr v. M/S. Hyundai Heavy Industries Co. Ltd
Supreme Court · 2007 · [2007] 7 S.C.R. 288 · Partly Allowed
Partly
Ishikawajma-Harima Heavy Industries Ltd v. Director Of Income Tax, Mumbai
Supreme Court · 2007 · [2007] 1 S.C.R. 112 · Partly Allowed
Partly
Sedco Forex International Drill. Inc. And Ors v. Commissioner Of Income Tax, Dehradun And Anr
Supreme Court · 2005 · [2005] SUPP. 5 S.C.R. 302 · Allowed
Assessee
Commissioner Of Income Tax, Bhubaneshwar And Anr v. Parmeshwari Devi Sultania And Ors
Supreme Court · 1998 · [1998] 2 S.C.R. 253 · Allowed
Revenue
Commissioner Of Income Tax, Calcutta v. T.i. & M. Sales Ltd
Supreme Court · 1987 · [1987] 2 S.C.R. 883 · Dismissed
Assessee
Commissioner Of Income-Tax, Andhra Pradesh Hyderabad v. Toshoku Ltd. Guntur Etc
Supreme Court · 1980 · [1981] 1 S.C.R. 587 · Dismissed
Assessee
Commissioner Of Income-Tax, Lucknow v. Madho Pd. Jatia
Supreme Court · 1976 · [1977] 1 S.C.R. 202 · Dismissed
Assessee
Commissioner Of Agricultural Income Tax, Trivandrum v. Smt. Lucy Kochuvareed
Supreme Court · 1976 · [1976] SUPP. 1 S.C.R. 657 · Allowed
Revenue
V. Venugopala Varma Rajah v. Commissioner Agricultural Income Tax, Trivandrum, Kerala
Supreme Court · 1971 · [1972] 1 S.C.R. 1000 · Dismissed
Revenue
Commissioner Of Income Tax, Bombay v. West Coast Paper Mills Ltd
Supreme Court · 1971 · [1972] 1 S.C.R. 780 · Dismissed
Assessee
Jodha Mal Kuthiala v. Commissioner Of Income Tax, Punjab, Jammu & Kashmir, Himachal Pradesh And Patiala
Supreme Court · 1971 · [1972] 1 S.C.R. 639 · Dismissed
Revenue
Commissioner Of Income-Tax, U.p v. Jagannath Mahadeo Prasad, Etc
Supreme Court · 1968 · [1969] 1 S.C.R. 537 · Allowed
Revenue
The First Additional Income-Tax Officer, Mysore v. H.n.s. Iyengar
Supreme Court · 1961 · [1962] SUPP. 1 S.C.R. 1 · Allowed
Revenue
Ita/25/2024 Principal Commissioner Of Income Tax 2, Kolkata v. M/S Dhunseri Ventures Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
Godaddy.comllc v. Assistant Commissioner Ofincome Tax Circle 1(3)(1
High Court · 2025 · Other
—
Appellant In All The Appeals v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Commissioner Of Income-Tax (International Taxation v. Flipkart Internet (P) Ltd.[1
High Court · 2025 · Dismissed
Assessee
The Commissioner Of Incometax - International Taxation -1 v. Amazon Web Services, Inc
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax, Internationaltaxation-1, New Delhi v. Coursera Inc
High Court · 2025 · Allowed
Revenue
Ramachandra Rao v. Kella Dhanalakshmi[1], And Commissioner Of Income Tax Vs. Dhadi Sahu[2
High Court · 2025 · Dismissed
Revenue
Ie Venture Fund I v. Principal Commissioner Of Incometax Delhi 4 & Anr
High Court · 2025 · Allowed
Assessee
The Commissioner Of Income Tax International Taxation -1 v. Amadeus It Group Sa
High Court · 2025 · Other
—
Tax - International Taxation -3 v. Six Continents Hotels Inc
High Court · 2025 · Dismissed
—
Chandok Centre,No.(713) 244, Anna Salai,Chennai – 600 006 v. The Assistant Commissioner Of Income Tax,Company Circle I (3),Chennai
High Court · 2025 · Allowed
Assessee
Taxation -3 v. Six Continents Hotels Inc
High Court · 2025 · Dismissed
—
The Commissioner Of Income Tax - International Taxation -3 v. Umw Sher (L) Ltd
High Court · 2025 · Dismissed
Assessee
The Commissioner Of Income Tax International Taxation -2 v. Nokia Network Oy
High Court · 2025 · Other
—
Sfdc Ireland Limited v. Commissioner Of Income Tax & Another
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax International Tax- 1 New Delhi v. M/S Expeditors International Of Washington Inc
High Court · 2025 · Dismissed
Assessee
Ge Hydro France v. Assistant Commissioner Of Income Tax & Anr
High Court · 2025 · Other
—
Wa/992/2023 Of The Deputy Commissioner Of Income Tax v. M/S Flipkart Internet Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Ita/11/2022 Of The Commissioner Of Income Tax v. M/S Urban Ladder Home Decor Solutions Pvt Ltd
High Court · 2025 · Allowed
Revenue
Sun Pharmaceutical Industries Ltd v. Income Tax Officer & Anr
High Court · 2025 · Other
—
Pr. Commissioner Of Income Tax- 2 v. M/S Celebi Delhi Cargo Management India Pvt. Ltd
High Court · 2025 · Other
—
The Principal Commissioner Of Income Tax – 4,Chennai v. M/S.cholamandalam Ms General Insurance
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax International Taxation, Chennai v. M/S.temenos Headquarters Sano.2, Rue De Lecole Dechime, 1205 Genevaswitzerland-1205
High Court · 2024 · Dismissed
Assessee
Tax - International Taxation -3 v. Salesforce.com Singapore Pte. Ltd
High Court · 2024 · Dismissed
—
Tax - International Taxation -3 v. Salesforce.com Singapore Pte. Ltd
High Court · 2024 · Dismissed
—
Tax - International Taxation -3 v. Salesforce.com Singapore Pte. Ltd
High Court · 2024 · Dismissed
—
Mr. Ab. Muizz, Advocate v. Principal Chief Of Commissioner And Ors
High Court · 2024 · Allowed
—
Itta/138/2007 Of The Commissioner Of Income Tax-Iii Hyderabad v. M/S. Satiofi Healthcare India Private Limited
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax- 2 v. Ciena Communications India Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax – International Taxation -3 v. Zebra Technologies Asia Pacific Pet. Ltd
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax Ivchennai 600 034 v. M/S.turbo Energy Pvt Ltdno
High Court · 2024 · Dismissed
Assessee
Ita/493/2022 Of The Pr Commissioner Of Income Tax v. M/S Adc India Communications Ltd
High Court · 2024 · Other
—
v. The Central Board Of Income Tax
High Court · 2024 · Allowed
Assessee
Ita/314/2023 Of The Pr Commissioner Of Income Tax v. M/S Wipro Ge Healthcare Pvt Ltd
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax, Delhi -2 v. M/S. Bharat Sanchar Nigam Ltd
High Court · 2024 · Other
—
Commissioner Of Income Tax (International Taxation) -1 v. Ess Advertising (Mauritius) Snc Et Compagnie
High Court · 2024 · Other
—
The Commissioner Of Income Tax - International Taxation -3 v. Westin Hotel Management L.p
High Court · 2024 · Dismissed
Assessee
Nc: 2024:Khc:35620-Dbita v. We Have Gone
High Court · 2024 · Allowed
Assessee
Nc: 2024:Khc:35622-Dbita v. We Have Gone
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax - International Taxation -2 v. Mtr Corporation Limited
High Court · 2024 · Dismissed
Assessee
The Milestone Aviation Asset Holding Group v. Assistant Commissioner Of Income Tax Circle 3(1)(1) International Taxation New Delhi & Ors
High Court · 2024 · Allowed
Assessee
Ess Singapore Branch v. Deputy Commissioner Of Income Tax & Ors
High Court · 2024 · Other
—
The Commissioner Of Income Tax - International Taxation -3 v. Starwood (M) International Inc
High Court · 2024 · Dismissed
Assessee
P.) Ltd v. Taxmann.com 42(Sc
High Court · 2024 · Dismissed
—
Nishithkumar Mukeshkumar Mehta,Resident Of Flat v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
The Commissioner Of Income Tax - International Taxation -3 v. Tsys Card Tech Ltd
High Court · 2024 · Other
—
Central)-2 v. M/S Era Infrastructure (India) Ltd
High Court · 2024 · Other
—
Agoda Company Pte Ltd v. Assistant Commissioner Of Income Tax International Taxation Circle 1 1 1 & Anr
High Court · 2024 · Other
—
Mr. Aditya Vohra, Adv v. Income Tax Officer Ward International Tax 1(3)(2) & Anr
High Court · 2024 · Other
—
The Commissioner Of Income Tax - International Taxation -3 v. Westin Hotel Management Lp
High Court · 2024 · Other
—
Tax, Delhi-5 v. M/S Jas Forwarding Pvt. Ltd
High Court · 2024 · Dismissed
—
Ge Energy Parts Inc v. Income Tax Officer Ward 1 -3- 2, International Taxation & Ors
High Court · 2024 · Other
—
Kamal Mookerjee & Co. (Shipping) Pvt. Ltd v. Commissioner Of Income Tax Cal-Iii Commissionerate Kolkata
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax International Taxation-3 v. Turner Broadcasting Asia Pacific Inc
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax-04 v. M/S Microsoft India (R And D) Pvt Ltd
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Service Now Nederland Bv
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax – International Taxation -3 v. Sdl Multi - Linghual Solutions (Singapore) Pte Ltd
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. M/S Umw Sher (L) Limited
High Court · 2024 · Dismissed
Assessee
Wp v. The Commissioner Of Income Tax & Anr Civil Appeal
High Court · 2024 · Allowed
Assessee
Lionbridge Technologies Llc v. Deputy Commissioner Of Income Tax, International Taxation, Circle 2 (2) (1) New Delhi & Anr
High Court · 2024 · Other
—
The Commissioner Of Income Tax - International Taxation -3 v. Salesforce.com Singapore Pte. Ltd
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Relx Inc
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Technip France Sas
High Court · 2024 · Allowed
Revenue
The Commissioner Of Income Tax - International Taxation -1 v. Fox Network Group Singapore Pte Ltd
High Court · 2024 · Dismissed
Assessee
Hyatt International-Southwest Asia Ltd v. Additional Director Of Income Tax …
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax (International Tax)-1 v. Godaddy.com Llc
High Court · 2023 · Other
—
Commissioner Of Income Tax (International Taxation)-2 v. Kony Inc
High Court · 2023 · Other
—
The Commissioner Of Income Tax - International Taxation -1 v. Rajiv Shakdher, J
High Court · 2023 · Other
—
Ita v. Ankita Deposits & Advances Pvt. Ltd
High Court · 2023 · Dismissed
—
Nc: 2023:Khc:34315Wp v. Nc: 2023:Khc:34315Wp
High Court · 2023 · Allowed
—
Wp/2505/2012 Of Grasim Industries Ltd v. Assistant Commissioner Of Income Tax, 6(3) And 4 Ors
High Court · 2023 · Other
—
Amazon Web Services India Pvt Ltd & Anr v. Income Tax Officer & Anr
High Court · 2023 · Other
—
Tax-6, New Delhi v. Minda Stoneridge Instruments Ltd
High Court · 2023 · Allowed
—
Pr. Commissioner Of Income Tax - 16 New Delhi v. Maharani Enterprises
High Court · 2023 · Dismissed
Assessee
Timex Group Usa Inc v. The Deputy Commissioner Of Income Tax, International Taxation Circle 3(1)(1
High Court · 2023 · Other
—
Ita/160/2015 Of M/S Vodafone Idea Limited v. Deputy Director Of Income Tax
High Court · 2023 · Allowed
Assessee
K.sriram v. The Deputy Director Of Income Tax (Investigation
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax v. Micro And Small Enterprise Facilitation Council And Anr. …
High Court · 2023 · Allowed
Revenue
Vodafone Roaming Services Sarl v. Assistant Commissioner Of Income Tax Circle International Tax 3 1 1, Delhi & Anr
High Court · 2023 · Other
—
Nariman Point, Mumbai 400 021 v. M/S. Colgate Palmolive Marketing Sdn Bhd
High Court · 2023 · Allowed
—
The Commissioner Of Income Internationaltaxation-11[St] Floor, Room v. Alibaba.com Singapore E-Commerceprivate Ltd
High Court · 2023 · Dismissed
Assessee
Ita/341/2017 Of The Commissioner Of Income Tax v. M/S Infosys Ltd
High Court · 2023 · Dismissed
Assessee
Milestone Systems A/S v. Deputy Commissioner Of Income Tax Circle Int Tax 2(2) (1) Delhi
High Court · 2023 · Other
—
By Shri v. Chandrashekar, Advocate
High Court · 2023 · Dismissed
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
Ita/410/2013 Of Biocon Biopharmaceuticals Private Ltd v. The Income Tax Officer
High Court · 2023 · Other
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
Ita/218/2014 Of The Director Of Income Tax v. Ibm India Private Limited
High Court · 2023 · Dismissed
Assessee
Mufg Bank Ltd v. Commissioner Ofincome Tax 2 & Anr
High Court · 2022 · Remanded
—
The Commissioner Of Income Tax - Internationaltaxation -3 v. Starwood Hotel And Resorts Worldwide Inc
High Court · 2022 · Allowed
Revenue
The Commissioner Of Income Tax - Internationaltaxation -3 v. Radisson Hotel Interactionincorporated
High Court · 2022 · Allowed
Revenue
Deepak Kapoor v. Principal Commissioner Of Income Tax-2, New Delhi & Ors
High Court · 2022 · Allowed
Assessee
The Commissioner Of Income Tax - Internationaltaxation -3 v. Westin Hotel Management Lp
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax, Delhi-2 v. M/S Boeing India Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Tax v. New Skies Satellite Bv (2016) 382 Itr 114
High Court · 2022 · Dismissed
—
Manmohan, J (Oral v. Ita
High Court · 2022 · Dismissed
—
Principal Commissioner Of Income Tax-4, Kolkata v. M/S. Linde India Limited
High Court · 2022 · Dismissed
Assessee
v. Commissioner Of Income Tax - Iv, New Delhi
High Court · 2022 · Other
—
Pr. Commissioner Of Income Tax (Central)-2 v. M/S Era Infrastructure (India) Ltd
High Court · 2022 · Dismissed
Assessee
Ita/60/2014 Of The Commissioner Of Income-Tax v. M/S Bangalore Metro Rail Corporation Ltd
High Court · 2022 · Dismissed
Assessee
Facilitate Analysis v. Commissioner Of Income Tax-I,New Deln]V Conclusion45
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax 1, Kolkata v. M/S. Subhlabh Steels Private Limited
High Court · 2022 · Allowed
Revenue
The Commissioner Of Income Tax - Internationaltaxation -2 v. Microsoft Corporation
High Court · 2022 · Dismissed
Assessee
Ita/292/2010 Of Travancore Sugars And Chemicals Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
The Assistant Commissioner Of Income Tax, Corporate Circle – 4(1), Room v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax (International Taxation)-2 v. Gracemac Corporation
High Court · 2022 · Other
—
Itxa/1728/2013 Of Commissioner Of Income Tax - 2, Mumbai v. M/S Wills Processing Services (I) Pvt. Ltd
High Court · 2022 · Remanded
—
Principal Commissioner Of Income Tax-3, Kolkata v. M/S. Eih Ltd
High Court · 2022 · Dismissed
Assessee
Wp/3614/2019 Of Kishore Mirchandani v. Income Tax Officer International Tax Ward 3(2)(1), Mumbai
High Court · 2022 · Other
—
Wp/464/2021 Of Reliance Industries Limited v. Chief Commissioner Of Income Tax-2 And Anr
High Court · 2021 · Dismissed
Revenue
Principal Commissioner Of Incometax-3, Kolkata v. M/S. Eih Ltd
High Court · 2021 · Dismissed
Assessee
Ey Global Services Limited v. Assistant Commissioner Of Income Tax & Anr
High Court · 2021 · Allowed
Assessee
Wp/770/2021 Of Abu Dhabi Investment Authority v. Authority For Advance Ruling (Income Tax) Mumbai Bench And 4 Ors
High Court · 2021 · Other
—
Wp/1378/2021 Of Multiplier Brand Solutions Pvt Ltd v. Additional Joint Deputy Assistant Commissioner Of Income Tax Officer And 4 Ors
High Court · 2021 · Other
—
Wp/1221/2021 Of Abacus Real Estate Private Ltd v. Deputy Commissioner Of Income Tax, Circle 14 (1) (1) And 3 Ors
High Court · 2021 · Other
—
Commissioner Of Income Tax (Internationaltaxation)-2, Delhi v. Lg Philips Display Korea Co. Ltd
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax (International Taxation)-2, Delhi v. Lg Philips Display Korea Co. Ltd
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax (International Taxation)-2, Delhi v. Pt Lp Display Indonesia
High Court · 2021 · Allowed
Revenue
Worldline India Pvt.ltd v. R.i. Chagla, Jj
High Court · 2021 · Other
—
Wp/12016/2021 Of Darshan Pathak v. Income Tax Officer
High Court · 2021 · Other
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Https://Hcservices.ecourts.gov.in/Hcservices v. Commissioner Of Income Tax And Another Reported In (2021) Scc Online Sc 159
High Court · 2021 · Allowed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. Commissioner Of Income Tax And Another Reported In (2021) Scc Online Sc 159
High Court · 2021 · Allowed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. Commissioner Of Income Tax And Another Reported In (2021) Scc Online Sc 159
High Court · 2021 · Allowed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. Commissioner Of Income Tax And Another Reported In (2021) Scc Online Sc 159
High Court · 2021 · Allowed
Assessee
Ita/655/2018 Of Anz Operations And Technology Pvt.ltd v. Deputy Director Of Income Tax
High Court · 2021 · Allowed
Assessee
Pr. Commissioner Of Income Tax (International Taxation) -1 v. Alcatel Lucent France (Now Known As Alcatel Lucent Intl
High Court · 2021 · Dismissed
Assessee
Wa/1729/2014 Of Commissioner Of Income Tax (Tds) v. P.s. Abdul Rahiman
High Court · 2021 · Other
—
Day v. The Commissioner Of Income Tax And Another(Civil Appeal
High Court · 2021 · Other
—
Heard The Learned Counsel For The Parties At Length v. M/S. Puma Sports India P., Ltd
High Court · 2021 · Dismissed
—
Ita/163/2007 Of The Commissioner Of Income Tax v. M/S Software And Silicon Systems (I) Pvt Ltd
High Court · 2021 · Dismissed
Assessee
Ita/164/2007 Of The Commissioner Of Income Tax v. M/S Software And Silicon Systems (I) Pvt Ltd
High Court · 2021 · Dismissed
Assessee
Ita/166/2007 Of The Commissioner Of Income Tax v. M/S Software And Silicon Systems (I) Pvt Ltd
High Court · 2021 · Dismissed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. The Assistant Commissioner Of Income Tax, International Taxation – Ii(2), Room
High Court · 2021 · Allowed
Assessee
Ita/502/2018 Of M/S Google India Private Ltd v. The Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/99/2017 Of Technicolor India Private v. Income-Tax Officer
High Court · 2021 · Allowed
Assessee
Ita/7/2019 Of Nice Ltd v. Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Questions Of Law v. The Commissioner Of
High Court · 2021 · Allowed
—
When The Matter Was Taken Up Today, Learned v. M/S. Tally Solutions Pvt.ltd.] And In Ita
High Court · 2021 · Dismissed
Revenue
Mrs. H.vani, Learned Counsel For The Assessee v. M/S Lenovo (India) Pvt Ltd
High Court · 2021 · Dismissed
—
Tca/574/2015 Of The Commissioner Of Income Tax v. M/S Good Leather Shoes P Ltd
High Court · 2021 · Dismissed
Assessee
Ita/271/2017 Of Pr Commissioner Of Income Tax-5 v. M/S Novell Software Development (India) Pvt.ltd
High Court · 2021 · Dismissed
Assessee
S.manoharan v. The Assistant Commissioner Of Income Tax, Central Circle – Ii, Madurai
High Court · 2020 · Other
—
Principal Commissioner Of Income Tax, Central I v. Shri.c.kishanlal
High Court · 2020 · Other
—
Mr.s.manoharan v. The Assistant Commissioner Of Income Tax,Central Circle – Ii,Madurai
High Court · 2020 · Other
—
Ita/180/2017 Of Pr Commissioner Of Income Tax-6 v. M/S Subex Technologies Ltd
High Court · 2020 · Other
—
The Principal Commissioner Of Income Tax 9, Chennai v. Khushbu Devi Ranka
High Court · 2020 · Other
—
M/S Virgo Properties Pvt., Ltd.,New v. The Assistant Commissioner Of Income Tax,Corporate Circle 3(2)Chennai - 600 034
High Court · 2020 · Other
—
Commissioner Of Income Taxnon Corporate Circle 10(2)Chennai v. M/S J.ashok Kumar & Sonsno
High Court · 2020 · Other
—
The Pr. Commissioner Of Income Tax - 9,Chennai v. Mrs.p.kesarimal Jainc/O M/S.mayur Exporiumno
High Court · 2020 · Other
—
Commissioner Of Income Tax Non Corporate Circle 10 (2) Chennai v. M/S.j.vinod Kumar Huf
High Court · 2020 · Other
—
T.c.a v. The Income Tax Officer Non Corporate Ward - 17 (3) Chennai - 600 034
High Court · 2020 · Other
—
Shri K.srikanth v. The Assistant Commissioner Of Income Taxcompany Circle - Ii(4)Chennai
High Court · 2020 · Other
—
The Principal Commissioner Of Income Tax 9, Chennai v. Kavitha Dilipkumar
High Court · 2020 · Other
—
Health And Glow Retailing Private Ltd., Bangalore v. The Assistant Commissioner Of Income Tax, Corporate Circle 2(2), Chennai-34
High Court · 2020 · Other
—
The Commissioner Of Income Tax, Chennai v. M/S.original Kerala Jewellers, Chennai-17
High Court · 2020 · Other
—
Ita/215/2014 Of The Director Of Income Tax v. M/S Abbey Business Services India Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Ita/214/2014 Of The Director Of Income Tax v. M/S Abbey Business Services India Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Taxnon Corporate Ward 10(1)Chennai v. Shri Arun Kumar Agarwal(Huf)
High Court · 2020 · Other
—
Commissioner Of Income Tax Non Corporate Ward 10(2) Chennai v. Shri Ganpatraj Surana
High Court · 2020 · Other
—
Chokkalingam Sudhakar v. The Deputy Commissioner Of Income Tax, Non-Corporate Ward 18(1) Chennai - 34
High Court · 2020 · Other
—
The Income Tax Officer [I/C] Non-Corporate Ward 2(5) v. A.s.manjunath Sadasivam Legal Heir Of Late Pushparani Old
High Court · 2020 · Other
—
The Income Tax Officer [I/C] Non-Corporate Ward 2(5) v. A.s.manjunath Sadasivamlegal Heir Of Late Pushparaniold
High Court · 2020 · Other
—
The Income Tax Officer [I/C] Non-Corporate Ward 2(5) v. A.s.manjunath Sadasivam Legal Heir Of Late Pushparani Old
High Court · 2020 · Other
—
R.lakshminarayanamoorthy v. The Commissioner Of Income Tax, Coimbatore
High Court · 2020 · Other
—
Chennai v. Shri Sugandhibai Kundanmal
High Court · 2020 · Other
—
Chennai v. Shi Mithalal Bhanmal
High Court · 2020 · Other
—
Tca/255/2020 Of Commissioner Of Income Tax v. Smt Gayathri Devi
High Court · 2020 · Other
—
Tca/253/2020 Of Commissioner Of Income Tax v. Shri Ganpathraj And Sons
High Court · 2020 · Other
—
M/S.spr Buildersno v. The Income Tax Officer,Non Corporate Ward – 6(3)Chennai – 600 006
High Court · 2020 · Other
—
The Principal Commissioner Of Income Tax,Chennai v. Shri Anil Kumar Jain
High Court · 2020 · Other
—
The Commissioner Of Income Tax,Chennai v. Shri Rikhabchand Vinod Kumarno.12, (Old
High Court · 2020 · Other
—
The Principal Commissioner Of Income Tax, Chennai v. Smt Meena Devi Ranka
High Court · 2020 · Other
—
The Commissioner Of Income Tax,Non Corporate Circle 10(1)Chennai v. Smt Ankitadoor
High Court · 2020 · Other
—
The Principal Commissioner Of Income Tax, Chennai v. Smt Veena B Jain
High Court · 2020 · Other
—
Tca/256/2020 Of Commissioner Of Income Tax v. J.ashok Kumar
High Court · 2020 · Other
—
The Commissioner Of Income Tax,Chennai v. Smt Vasumathino.12, (Old
High Court · 2020 · Other
—
The Commissioner Of Income Tax, Chennai v. M/S.css Corp Pvt Ltd 6[Th] Floor, Ambit It Park
High Court · 2020 · Other
—
Andtax Appeal v. The Commissioner Of Income Tax,Aaykar Bhavan, Patto,Panaji, Goa
High Court · 2020 · Dismissed
Revenue
Mr.mukundan Vijayan v. The Income Tax Officer, Corporate Ward 1 (1) Chennai – 34
High Court · 2020 · Other
—
Thiru.a.r.dilli Babu v. The Income Tax Officer,Non-Corporate Ward – 8(4),Chennai – 600 034
High Court · 2020 · Other
—
T.c.a v. Income Tax Officer,Ward I(2)Salem
High Court · 2020 · Other
—
Ita/272/2014 Of The Commissioner Of Income - Tax v. M/S Ttk Healthcare Tpa Private Limited
High Court · 2020 · Allowed
Revenue
Ita/243/2014 Of The Commissioner Of Income Tax v. M/S. Medi Assist Tpa Private Limited
High Court · 2020 · Other
—
I.t.a v. Director
High Court · 2020 · Allowed
—
Ita/271/2014 Of The Commissioner Of Income - Tax v. M/S Ttk Healthcare Tpa Private Limited
High Court · 2020 · Allowed
Revenue
Ita/325/2013 Of The Commissioner Of Income Tax v. M/S Ttk Healthcare Tpa Pvt Ltd
High Court · 2020 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.asian Peroxides Ltd
High Court · 2020 · Other
—
The Principal Commissioner Of Income Tax I v. M/S.jewels Magnum
High Court · 2020 · Allowed
Revenue
Order Dt.05.08.2020 In T.c.a v. M/S.mainetti (India) P Ltd._ 1/4
High Court · 2020 · Dismissed
—
The Commissioner Of Income Tax, Chennai v. M/S.sundaram Asset Management Co. Ltd
High Court · 2020 · Dismissed
Assessee
Wp/17347/2008 Of Commissioner Of Income Tax v. The Income Tax Settlement
High Court · 2020 · Allowed
—
M/S.shriram Capital Limited, A Limited Company v. The Director Of Income Tax, (International Taxation), Vii Floor, Annexe Building
High Court · 2020 · Dismissed
Revenue
Karti P.chidambaram v. The Deputy Director Of Income Tax (Investigation), Unit-3(2), Room
High Court · 2020 · Dismissed
Revenue
Paradigm Geophysical Pty Ltd v. Commissioner Of Income Tax (International Taxation)-3, New Delhi
High Court · 2020 · Allowed
Assessee
Ita/1058/2006 Of The Commissioner Of Income Tax v. M/S Sonata Information Technology Limited
High Court · 2020 · Other
—
Principal Commissioner Of Income Tax 7 v. M/S.tag Corporation
High Court · 2019 · Dismissed
Assessee
Gujarat Mazdoor Sabha v. The Income Tax Department
High Court · 2019 · Other
—
Rolls-Royce Plc v. Deputy Director Of Income Tax, Circle-2(1), International Taxation, New Delhi
High Court · 2019 · Dismissed
Revenue
Wp/2919/2019 Of M/S. Eos Gmbh - India Branch v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Other
—
Itxa/690/2017 Of Commissioner Of Income Tax-16 v. M/S Kpmg
High Court · 2019 · Dismissed
Assessee
The Travel & Tourism Association Of Goa v. Road, Panaji Goa
High Court · 2019 · Dismissed
—
The Commissioner Of Income-Tax,Chennai v. M/S.cosmic Global Ltd.,Old
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.k.h. Arind P. Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.k.h. Arind P. Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.farida Shoes P. Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.k.h. Arind P. Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.farida Shoes P. Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.farida Prime Tannery Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Appellantthrough: Mr. Ruchir Bhatia, Advocate v. Zte Corporation
High Court · 2019 · Allowed
—
Tca/972/2014 Of Commissioiner Income Tax v. M/S Pradeep Dadha Group
High Court · 2019 · Dismissed
Assessee
Tca/227/2014 Of The Commissioner Of Income Tax v. M/S Eih Associated Hotels
High Court · 2019 · Dismissed
Assessee
In Commissioner Of Income Tax v. Chhabil
High Court · 2019 · Other
—
The Commissioner Of Income Tax - International Taxation -3 v. Starwood Hotel & Resorts Worldwide Inc
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 2 v. Ferromatic Milacron India Pvt Ltd
High Court · 2019 · Allowed
Revenue
Ita/100032/2017 Of The Pr. Commissioner Of Income Tax v. M/S Trident Minerals (100% Eou)
High Court · 2019 · Allowed
Revenue
Tax Case Appeal v. M/S.ashok Leyland Ltd., Chennai-1
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Taxcentral) Karnatak v. Shantilal Khushaldas And Brotherspvt. Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Panaji.… v. M/S. Rajaram Bandekar (Sirigao) Mines Pvt. Ltd.…
High Court · 2019 · Allowed
Revenue
Indostar Capital v. Asst. Commissioner Of Income Tax,(International Taxation) 2(2)(1) & Ors
High Court · 2019 · Other
—
Principal Commissioner Ofincome Tax-10 v. Neo Sports Broadcast Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Sarang v. Kotwal, Jj
High Court · 2019 · Dismissed
—
Tc/2184/2006 Of M/S.zylog Systems Ltd v. The Income Tax Officer
High Court · 2019 · Allowed
Assessee
Principal Commissioner Ofincome Tax-10 v. Neo Sports Broadcast Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Ofincome Tax-10 v. Neo Sports Broadcast Pvt. Ltd
High Court · 2019 · Allowed
Revenue
Shilpi Prasad v. Union Of India
High Court · 2019 · Other
—
Pr. Commissioner Of Income Tax (Central), Pune v. Income Tax Settlement Commission, Addl. Bench - I,Mumbai & Anr
High Court · 2019 · Other
—
State Bank Of India v. Principal Commissioner Of Income Tax And Ors
High Court · 2019 · Other
—
Income Tax Appeal v. M/S. Balaji Neemuch Infrastructure Pvt Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 2 v. Komal Amin Exports Pvt Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax (Tds)-Ii, Chandigarh v. M/S Shandong Tiejun Electric Power Engineering Co. Ltd., Jhajjar
High Court · 2019 · Dismissed
Assessee
Ge Energy Parts Inc v. Commissioner Of Income Tax (International Taxation), Delhi-I
High Court · 2018 · Allowed
Assessee
Ita/24/2007 Of Mr.preben Smedegaad Jenson v. Commissioner Of Income Tax
High Court · 2018 · Other
—
Ita/32/2007 Of Soren Toft v. Commissioner Of Income Tax,Kochi
High Court · 2018 · Other
—
Ita v. Dakshin Haryana Bijlivitran Nigam Ltd. Hisar, Decided On 1.10.2014
High Court · 2018 · Other
—
Wa v. Commissioner Of Income Tax, Delhi-I((1983) 141 Itr 886(Delhi) To C
High Court · 2018 · Dismissed
Revenue
Connected Matters The Commissioner Of Income Tax & Anr v. Since Dead By Legal Heirs Of Respondent
High Court · 2018 · Allowed
Revenue
The Commissioner Of Income Tax v. Steag Energy Services Gmbh
High Court · 2018 · Dismissed
Assessee
M/S.evolv Clothing Company Pvt Ltd.,New v. The Assistant Commissioner Of Income Tax,Company Circle-Ii (1),Chennai – 600 034
High Court · 2018 · Allowed
Assessee
Director Of Income Tax Inter. T v. M/S. Modiluft Ltd
High Court · 2018 · Allowed
Revenue
Wtax/572/2018 Of Chandra Mohan Tiwari v. Income Tax Officer-1(1), Kanpur And 3 Others
High Court · 2018 · Dismissed
Revenue
Taxap/426/2018 Of The Commissioner Of Income Tax v. M/S Ranjit Projects Pvt Ltd
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation-2 v. New Skies Satellite B. V
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation-2 v. New Skies Satellite B.v
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax-International Taxation-2 v. Mitsui & Company Ltd
High Court · 2018 · Dismissed
Assessee
Ltd., Now Amalgamated v. Principal Commissioner Of Income-Tax, Delhi-Iv
High Court · 2018 · Allowed
Assessee
Itta/158/2005 Of M/S.kumars Metallurgical Corproation Ltd v. The Joint Commissioner Of Income Tax [Assts]
High Court · 2018 · Allowed
Assessee
Principal Commissioner Of Income Tax, Delhi-2 v. M/S.bharti Bt Internet Ltd
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax v. M/S Leela Sons Breweries Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Binani Cement Limited Mercantile Chambers v. Deputy Director Of Income Tax, (International Taxation), Room
High Court · 2017 · Allowed
Assessee
Pr. Commissioner Of Income Tax-6 v. Mira Exim Ltd
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. M/S. H. P. Bus Stand Management & Development Authority
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii ,Jaipur v. M/S Veto Electropowers, C
High Court · 2017 · Allowed
Revenue
Sky View Counsultants Pvt. Ltd v. Income Tax Officer, Ward 23 (4) & Anr
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax (Tds), Ncrb, Status Circle, Jaipur v. Jaipur Development Authority, Jln Marg, Jaipur
High Court · 2017 · Allowed
Revenue
Wp/3070/2016 Of Commissioner Of Income Tax (Intetnational Taxation) - 3 v. Jsh (Mauritius) Ltd
High Court · 2017 · Dismissed
Assessee
Director Of Income Tax v. Mitsui & Co. Ltd
High Court · 2017 · Dismissed
Assessee
Oracle India Private Limited v. Assistant Commissioner Of Income
High Court · 2017 · Allowed
Assessee
Jay Metal Industries Pvt. Ltd v. Commissioner Of Income Tax-V
High Court · 2017 · Other
—
Director Of Income Tax International Taxation-Ii v. Rolls Royce Industrial Power India Ltd
High Court · 2017 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax (Tds)-Ii, Chandigarh v. M/S Mitsubishi Heavy Industries Limited
High Court · 2017 · Dismissed
Assessee
Mr. Raghvendra Singh, Advocate v. Hero Motocorp Limited
High Court · 2017 · Dismissed
—
Commissioner Of Income Tax (Internationaltaxation)- 1 v. Aspect Software Inc.respondentthrough: Ms. Rashmi Chopra With Ms. Asiya,Advocates
High Court · 2017 · Other
—
Commissioner Of Income Tax (International –Taxation) 1 v. Aspect Software Inc
High Court · 2017 · Allowed
Revenue
D.b. Income Tax Appeal v. Ajmer Vidyut Vitran Nigam Ltd., Hati Bhata, Ajmer
High Court · 2017 · Dismissed
Assessee
Taxation-2 v. Zte Corporation
High Court · 2017 · Dismissed
—
Gunjan Gaur v. Manish Kumar
High Court · 2017 · Dismissed
Revenue
The Commissioner Of Income Tax Company Circle-3 [4] Chennai v. M/S.vinzas Solutions India Private Limited W-97, New
High Court · 2017 · Other
—
W.p.(C)/10307/2016 Of Formula One World Championship Limited v. Commissioner Of Income Tax, International Taxation-3 & Anr
High Court · 2016 · Allowed
Assessee
Principal Commissioner Of Income Tax – 7 v. M/S Rohde & Schwarz India Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Principal Commissioner Of Income Tax – 7 v. M/S Rohde & Schwarz India Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax v. Principal Officer Jvvnl
High Court · 2016 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax-6 v. Mantec Consultants Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Megatrends Increpresented By Its Mrs.mita Kalpesh Patel66, Flat v. The Commissioner Of Income Tax, Appeals-4
High Court · 2016 · Other
—
Technip Singapore Pte Ltd v. Director Of Income Tax & Anr
High Court · 2016 · Allowed
Assessee
Commissioner Of Income Tax v. Herbalife International India Pvt. Ltd
High Court · 2016 · Allowed
Revenue
M/Snortel Networks India International Inc v. The Director Of Income Tax -I
High Court · 2016 · Allowed
Assessee
M/S Alcatel-Lucent France And Anr v. Assistant Director Of Income Tax
High Court · 2016 · Allowed
Assessee
M/S Jai Amba Co-Op Labour & Construction Society, Panchkula v. Commissioner Of Income Tax, Panchkula And Another
High Court · 2016 · Dismissed
Revenue
Pgs Geophysical As v. Additioanal Director Of Income Tax
High Court · 2016 · Other
—

Key issues litigated under Section 9

Section 9 case law — FAQs

What does Section 9 of the Income-tax Act deal with?
Section 9 relates to Income Deemed to Accrue in India. This page collects 610 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 9.
How many case laws are available on Section 9?
EaseValue has indexed 610 income-tax judgments citing Section 9 — each with parties, citation, court, year, outcome and the full order text.
How can Section 9 judgments help my case?
They show how courts have decided Section 9 disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

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General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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