S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Investigation services do not satisfy the ‘make available’ condition under Article 12(5) of the India Netherlands Tax Treaty, payment for such services could not be taxed as Fees for Technical Services in India- DTAA-India–Netherlands. [Art. 7, 12(5)]

S. 4 : Charge of income-tax -Incentives by way of excise duty refund and sales tax – encourage setting up of new industrial unit in area which was devastated by earthquake – Capital receipts not exigible to tax.

S. 271C : Penalty-Failure to deduct at source–Pendency of appeal before Appellate Tribunal-Revenue authorities should be restrained from passing any order imposing penalty. [S. 201, 206AA]

S. 271(1)(c) : Penalty–Concealment–Excess stock–Wrong entries in books of account- Deletion of penalty is held to be justified. [S. 145]

S. 264 : Commissioner-Revision of other orders–Subsidy- Settlement proceedings-Assessee had not raised any dispute regarding subsidy received by it during entire Settlement proceedings till settlement order was passed by Commission, it could not urge Commissioner to examine said issue in exercise of revisional powers. [S. 4, 245D(4), 245F]

S. 260A : Appeal-High Court-Where High Court does not dismiss appeal in limine but has dismissed it after hearing both parties, in such a situation, High Court should frame questions and answer them by assigning reasons accordingly one way or other–Matter remanded – Duty to record reasons. [S. 260A(4), 260A(5)]

S. 254(2A) : Appellate Tribunal–Stay-Appeal could not be decided by Tribunal due to pressure of pendency of cases and delay in disposal of appeal was not attributable to assessee in any manner-Interim protection of stay could continue beyond 365 days. [S. 254(1)]

S. 254(1) : Appellate Tribunal–Duties–Non speaking orders- The CIT(A) allowed the claim of expenditure and depreciation after verification of merits- Tribunal was not right in in law reversing the said conclusion without examination-Masterminded–Liberty is granted to the assessee to bring the issue of reassessment after disposal of appeal by the Appellate Tribunal. [S. 260A]

S. 244A : Refunds–Interest on refunds-Refund of excess tax collected was withheld and refunded by department after a huge delay merely on ground of pendency of appeal filed by revenue– Entitle to interest however not entitle to interest on interest.[S. 243, 244]

S. 220 : Collection and recovery-Assessee deemed in default–Stay-Non speaking order-Directing to pay 20 percent of demand during pendency of appeal is set aside.