S. 10(26) : Exemption to member of a Scheduled Tribe-Allowability-Individual vis-a-vis partnership firm-Since partnership firm is not a member of a scheduled tribe-Such firm not entitled to exemption under S. 10(26)-but its partners are eligible for the same. [Art. 366, General Clauses Act, 1897, S. 13]

S. 9(1)(vi) : Income deemed to accrue or arise in India–Royalty/ Fees for technical services-Access to online database is not royalty/Fees for technical services. [S.9(1) (vii )]

S. 9(1)(i) : Income deemed to accrue or arise in India–Permanent establishment–Liaison office of assessee did not constitute PE-Income is not chargeable to tax in India. [Art. 5]

S. 5 : Scope of total income–Actual income reported cannot be substituted with notional figures. [S. 4, 145(3)]

S. 4 : Charge of income-tax–Capital or revenue-Interest subsidy received under TUFS (Technology Up gradation Fund Scheme), is capital in nature.[S. 28(i)]

S. 2(14)(iii) : Capital asset-Agricultural land-Exemption-Village Administrative Officer Confirming Land Agricultural At Time Of Transfer-AO to adjudicate issue afresh after enquiries and verifications with local authorities and of area-Reassessment is held to be valid. [S.10(37), 69, 147, 148]

S. 223 : Collection and recovery – Tax Recovery Officer – Charge over property – Attachment of property under Schedule II- Unless there is preference given to the Crown debt by a statute, the dues of a secured creditor have preference over Crown debts- As a charge over the property was created much prior to the notice issued by the TRO under Rule 2 of Schedule II to the Act and the sale of the property was pursuant to the order passed by the DRT, the sale is valid . [ S.222 ]

S. 220 : Collection and recovery – Assessee deemed in default – Strictures – Tax recovery – Stay – Gross suppression and misstatement, which led to a false projection of the outstanding liability due from the petitioner -Sought adjournment before CIT(A) without seeking modification of earlier order – Cost of Rs 5 lakh imposed -Petition is dismissed .[ S.220(6) Art .226 ]

S. 69: Undisclosed investments – Bogus capital gains – Penny stocks- Explanation is not sufficient to discharge the liability – Addition is restricted to 30% with a rider that same shall not be treated as a precedent in any other assessment year. [ S.10 (38), 45, 68 143(3) ]

S.37(1):Business expenditure -Illegal payments –Payment made to excise department for failure to comply the direction – Held to be not penal in nature – Explanation 1 to S. 37(1) of the Act is not applicable . [ Rajasthan Excise Act , 1950 ]