S. 12AA: Procedure for registration-Trust or institution-Cancellation of registration-Registration cannot be cancelled on issues already decided by the Tribunal.[S.11, 12AB(4), 13]

S. 12A: Registration-Trust or institution-Rental income from trust property-Proviso to S. 2(15) not attracted-The order of the CIT(E) was set aside with a direction to grant registration under section 12A and restore the provisional registration. [S.2(15) 12AB]

S. 12: Voluntary contributions-Trust or institution-Corpus Donations-Voluntary corpus donations cannot be denied merely because the trust requested donors to contribute towards the corpus. [S. 11, 132]

S. 11: Property held for charitable purposes-Donation to another charitable trust having common trustees-Exemption cannot be denied-Matter remanded. [S. 13(1)(c), 13(3)]

S. 11: Property held for charitable purposes-Accumulation of income-Benefit of accumulation cannot be denied where 85% of income is applied-Form No 9A-Justified in refusing accumulation as the specified purpose of accumulation was not specified. [S. 11(1)(a), 11(2)]

S. 10 (23C): Educational institution-Exemption-Return-Wrong ITR Form cannot defeat exemption [S. 139, 10(23C)(iiiad)]

S. 9(1)(vi): Income deemed to accrue or arise in India-Royalty-Managerial and administrative support services are not royalty where no know-how or intellectual property is transferred-DTAA-India-India Singapore.[Art. 7, 12]

S. 9(1)(i): Income deemed to accrue or arise in India-Business connection-Permanent Establishment-Attribution of Profits-Once transactions between the foreign enterprise and its Indian affiliate are accepted at Arm’s Length, no further attribution of profits is warranted, even assuming the existence of a Dependent Agent PE. (Articles 5(4), 5(5), 7 of India-USA DTAA [S.90, 92CA, Art. 5(4), 5(5), 7]

S. 2(22)(e) : Deemed dividend-Loan-More than 10% shares only on the first day of the previous year, and after transferring a substantial number of shares, its shareholding fell below 10% and continued below the 10% threshold for the remainder of the year-Addition as deemed dividend was deleted. [S. 2(22)(e), Expln. 3(b)]

S. 68 : Cash credits-Unexplained money-Cash deposits claimed as sale of scrap to unorganised dealers, accounted as “direct income”-No buyers’ details, tax collected at source information or Form 27EQ filed-Explanation unsupported-Matter remanded for fresh verification-Reassessment-Notice-Addition deleted by Commissioner (Appeals) on technical ground of non-mention in show-cause notice-Assessing Officer had in fact discussed issue and afforded opportunity-Matter remanded for fresh verification [S. 69, 69A, 115BBE, 147 , 148 , 206C]