S. 10(37) : Capital gains-Agricultural land-With in specified urban limits-Rural agricultural land-Not converted in to non-agricultural-Capital gain is exempt-Income from transfer of agricultural land-Compulsory acquisition-Compensation received on compulsory acquisition of rural agricultural land is not chargeable to tax and compensation received on compulsory acquisition of urban agricultural land is exempt from tax Exempt from tax. [S. 2(14)(iii), 45]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Support service agreement-No transfer of technology nor transfer of any skill or know-how, management-Support services in relation to operational, accounting, training and recruitment etc. would not be regarded as services which was ‘make available’ and accordingly, not taxable as ‘fees for technical services’ under article 12(4) of India-Singapore tax treaty. [Art. 12(4)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Service provider-Entire process resulting in provisioning of service was fully automated process with no human intervention, charges paid for provision of such services could not be classified as FTS-Not liable to deduct tax at source-OECD Model, Art. 12. [S. 195]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Legal fees-Services rendered by a non-resident law firm-Not taxable in India-Not liable to deduct tax at source-The firm had given a certificate stating that there was no fixed place of business/PE in India, impugned fee paid by assessee did not trigger taxability under article 15 of India-DTAA-India-Poland [S. 195, Art. 4, 13(4), 15]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Granting a non-exclusive, non transferable software licence to Indian customer for a specific time period-Payment received would not be liable to tax in India as royalty-DTAA-India-USA. [S. 9(1)(v), Art. 12(3), Copyright Act, 1957, S. 14]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Salary paid by Associated Enterprise-TDS was deducted-Employees have filed their salary return-No addition can be made-Purchase agreement-Sale and purchase as attributable to agency PE was not sustainable-DTAA-India-USA. [Art. 5]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Independent agents-No authority to conclude contracts of assessee-Profits attributable to Indian activities are not liable to tax in India-DTAA-India-USA. [Art. 5, 7]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Shipping agency agreement-Not exclusively working for assesee-Do not constitute Permanent Establishment-DTAA-India-Mauritius. [S. 5(2), Art. 5(5), 7]

S. 6(1) : Residence in India-Individual-Status-182 days-While counting days of stay in India for considering status of ‘resident’, day of arrival has to be excluded. [S. 3(1)(b)]

S. 2(22)(e) : Deemed dividend-Land purchased in the name of director-Commercial expediency-Addition cannot be made as deemed dividend.