S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Amount received/receivable by applicant under equipment supply contract awarded by an Indian company for off shore supply of Coke Dry Quenching (CDQ) units would not be chargeable to tax in India-DTAA-India-Japan. [Art. 7]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Liaison office-Involved in preparatory and auxiliary activities but also involved in ascertaining customer requirements, price negotiations obtaining of purchase orders etc- Constituted PE in India and profit attribution has to be done-DTAA-India-Singapore. [S. 92, Art. 5]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Supervisory activities should be more than 183 days in a fiscal year-No part of income from transaction is assessable in India-DTAA-India-Singapore. [Art. 5, 12]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Challenging the show cause notice seeking to tax entire income earned by its parent German Company in India-Factual issues are involved-Directed to file objection before DRP- Matter remanded. [S. 144C, Art. 226]

S. 5 : Scope of total income–Accrual of income–Time of accrual-Year of taxability-Developer of land-Part of sale consideration was payable by purchaser on completion of assessee’s obligation under MOU-Not liable to tax relevant assessment year. [S. 4, 145]

S. 4 : Charge of income-tax–Amount paid to Government as per bye-laws of assessee-society–Held to be not taxable, even though assessee was not registered under section 12AA nor its income was exempt under any of provisions of Act. [S. 12AA]

S. 2(28) : Inspector of Income-tax-Service matters-Technical Assistant-Equal pay scale-In absence of any recommendations of an expert body like Central Pay Commission or Anomalies Committee, CAT could not grant parity in pay scales-Order of CAT is set aside. [Art.226, 227]

S. 271D: Penalty–Takes or accepts any loan or deposit-Loan from partner–Bonafide belief–Levy of penalty is held to be not justified. [S. 269SS, 273B]

S. 263 : Commissioner-Revision of orders prejudicial to revenue- Return of income-Without audit report-Revised return along with audit report-Loss is allowed to be carried forward–Revision is held to be not valid. [S. 44AB, 80, 139(3)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Issue of shares at premium-Commissioner had neither conducted any enquiry on issue nor recorded finding that assessee’s calculation was unsustainable in law-Revision is held to be bad in law. [S.56(2)(viib), R.11U, 11UA]