| CMV01256000 | Section 9 (Explanation) - Clarification in Respect of Clauses (v), (vi) and (vii) of Section 9(1) - Introductory - Position after Supreme Court s decision in Ishikawajima-Harima |
| CMV01255900 | Section 9 (Explanation) - Clarification in Respect of Clauses (v), (vi) and (vii) of Section 9(1) - Introductory - Position prior to Supreme Court s decision in Ishikawajima-Harima Heavy Industries LtdvDIT (2007) 14 (I) ITCL 384 (SC) |
| CMV01255800 | Section 9 (Explanation) - Clarification in Respect of Clauses (v), (vi) and (vii) of Section 9(1) - Introductory - Clarification provided by Explanation |
| CMV01255700 | Section 9(2) - Exceptions to Deemed Accrual of Income : Sub-Section (2) of Section 9 - Introductory - Article 314 of Constitution |
| CMV01255600 | Section 9(2) - Exceptions to Deemed Accrual of Income : Sub-Section (2) of Section 9 - Introductory - Requirements for claiming benefit of section 9(2) |
| CMV01255500 | Section 9(2) - Exceptions to Deemed Accrual of Income : Sub-Section (2) of Section 9 - Introductory - Incomes not to be deemed to accrue or arise in India |
| CMV01255400 | Section 9(1) Contd. - Income by Way of Fees for Technical Services : Clause (vii) of Sub-Section (1) of Section 9 - Introductory - Right to use the computer software |
| CMV01255300 | Section 9(1) Contd. - Income by Way of Fees for Technical Services : Clause (vii) of Sub-Section (1) of Section 9 - Introductory - Payment made towards recruitment services—Whether chargeable under section 9(1)(vii) |
| CMV01255200 | Section 9(1) Contd. - Income by Way of Fees for Technical Services : Clause (vii) of Sub-Section (1) of Section 9 - Introductory - Fee for providing specialized services—Whether constitute fee for technical services |
| CMV01255100 | Section 9(1) Contd. - Income by Way of Fees for Technical Services : Clause (vii) of Sub-Section (1) of Section 9 - Introductory - Payment made for services rendered towards production of programmes for telecasting–Whether covered under section 9(1)(vi) & (vii) |