S. 12A : Registration –Trust or institution- Corpus donations received by trust with specific directions by donors to be applied towards specific purpose be treated as capital receipts- Corpus donation cannot be taxed though the trust is not registered. [ S. 2(24) iia),11, 12AA, ]

S. 11 : Property held for charitable purposes -Education – Providing hostel facility to students is an essential component of education institution and also an aid for attaining educational object- Entitle to exemption .[ S.2(15) 12, 12AA ]

S. 11 : Property held for charitable purposes – Application of income – Giving funds to various organisations which are carrying out activities of relief to poor or medical relief will constitute application of income .[ S. 2(15) 12AA,13 ]

S. 6(1) : Resident in India -Scope of total income -Non -Resident – Stationed in Switzerland for 331 days- Rendered his services outside India- Foreign assignment allowance received by him abroad, was not liable to tax in India [ S. 5 (2) ]

S. 6(1) : Residence in India – Individual – Non -resident -Assessee was outside India for a period of more than 182 day-,Salary income of assessee received outside India is not liable to tax merely because his foreign employer had deducted the tax at source on such income. [ S. 5(2), 192]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – The ITAT should give priority to the hearing of Miscellaneous application -It should assign specific dates of hearing and inform parties well in advance-The ITAT should set right the lapses and put its house in order- None should be compelled to move the High Court and seek an out of turn hearing.[ S.254(1) ]

S. 239 : Refund – Limitation –Seized amount -If an assessee obtains an order from the Court that the Dept should refund the seized amount but does not take steps to enforce the order beyond the period of limitation, he is guilty of laches and negligence. He is not entitled to file another Writ for enforcement of the earlier order. Such a litigant does not deserve any relief in the discretionary and equitable jurisdiction of the High Court- Accordingly the Writ petition is dismissed .[S. 132B, Art. 226 ]

S. 92C : Transfer pricing – Comparable – The categorical finding of fact by the ITAT that a comparable (Motilal Oswal) is engaged in a qualitatively different and diversified business than that of the assessee cannot be challenged as a substantial question of law as the finding is not perverse or vitiated by any error apparent on the face of the record.[ S 92CA,.260A ]

S. 276C : Offences and prosecutions – Wilful attempt to evade tax- The burden of proving the absence of mens rea is upon the accused and such absence needs to be proved not only to the basic threshold of “preponderance of probability” but “beyond reasonable doubt”. In every prosecution case, the Court shall always presume culpable mental state and it is for the accused to prove the contrary beyond reasonable doubt. This presumption is a rebuttable one- Petition to quash the proceedings was dismissed .[ S.133A, 271(1) (c ), 277, 278E, Cr.P.C. S.561A ]

S. 254(2A):Appellate Tribunal –Stay- Penalty – The assessee has made out a prima facie case that the outcome of the appeal before the ITAT will directly impact the penalty proceedings which are hurriedly being finalized by the authorities which may entail huge liability by way of penalty on the assessee. The Revenue authorities are accordingly restrained from passing any order imposing penalty on the assessee so long as the appeal is pending before the Tribunal. [ S. 206AA,271C ]