S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Business of marketing advertisement time of different television channels-Secret formula or process-payment made for utilization of transponder centered on a satellite would not constitute royalty-Not liable to deduct tax at source-DTAA-India-USA-UK-Malaysia. [S. 195(2), Art. 12, 13]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Dependent Agency Permanent Agency-Indian subsidiary to distribute subscription supported television programming service to Indian subscribers-Distribution income cannot be taxed in India-Indian subsidiary was remunerated at ALP by assessee, no further profit/income could be said to be attributable to assessee for purpose of taxation in India-transponder fee and uplinking charges to US based company for providing facilities of telecasting channels of assessee in India-Not royalty-DTAA-India-Mauritius-India-USA. [S. 9(1)(vi), 195, Art. 5(4), 12]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Interest-Interest on income tax refund-Interest on income tax refund is not effectively connected with PE either on basis of asset-test or activity-test and, hence, it is taxable as per provisions in Para No. 2 of article XI of Indo-US DTAA-DTAA-India-USA [S. 9(1)(v), 90, Art. 11]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Shipping, Inland waterways transport and Air Transport-Income received by non-resident for giving weather routing report in form of analysis of data in tabular form/graphical representation is not chargeable to tax.

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Shipping inland waterways transport and air transport-Freight income received on account of transportation of cargo on vessel under slot arrangement basis is eligible for benefit of exemption to assessee under article 8 of DTAA between India and Germany. DTAA-India-Germany. [Art. 8]

S. 2(22)(e) : Deemed dividend-Loans or advances to shareholders-Deemed dividend can only be assessed in hands of person who is a shareholder of lender company and not in hands of a person other than shareholder.

S. 4 : Declaration-Revised declaration-Order passed thereon conclusive and no matter covered thereby to be reopened in any other proceedings-Appeals pending or filed deemed to be withdrawn-Revised fresh declaration not Maintainable and non est-Original declaration is held to be valid-Directed to issue the certificate as per law. [S. 3, 5(1), 5(3), 7, 9(c), IT Act, S. 246A 253, Art. 226]

S. 2(h) : Disputed interest-Pendency of appeal-dispute-In liquidation for settlement of disputed interest on demand pending adjudication before company court-Interest waiver application-Eligible to make declaration. [S. 3, 4, 9, IT Act, 220(2A), Art. 226]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Claim for exemption-Finding by Appellate Tribunal that claim was bona fide-Penalty order was set aside-Prosecution is not valid. [S. 54F, 271(1)(c), 277]

S. 260A : Appeal-High Court-Business expenditure-Order of Tribunal deleting disallowances based on appreciation of facts-Cannot be disturbed unless order is illegal or perverse. [S. 254(1)]