S. 10(1) : Agricultural income —Business of manufacture and sale of sugar-Income from cultivation of sugarcane seeds treated in earlier years as agricultural income-Exempt from tax.

S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Non-resident-Subscription fees receipt from India – Online Database-Not taxable in absence of permanent establishment in India-DTAA-India-USA .[S.9(1)(i), Art. 7]

S. 9(1)(vii): Income deemed to accrue or arise in India-Fees for technical services – Reimbursement of salaries paid to employees-Employees were high level technical executives-Payments fell under technical services-Tax deducted at source not relevant-Payment taxable. [Explanation. 2]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty Granting access to database and earning subscription fee-Income not taxable in India-DTAA-India-USA. [Art. 12(3)]

. 237 : Refunds – Failure to issue refunds – Alleged “due to system issue “ – Negligence of the officers – Court directed the Officer to credit the amount of the refund to the account of the petitioner not later than 10.30a.m on 30 th April 2024 , along with accumulated interest under section 244A of the Act , up to 29 th April , 2024 .[ S. 244A , Art. 226 ]

S. 45: Capital gains – Consideration received for subsequent granting of development as per the commitment letter for granting permission to right for uploading TDR is assessable as long term capital gains and not as income from other sources – Substantial question of law raised first time before the Honourable High in an appeal filed by the assessee is admitted by the Honourable High Court . [ S. 56 , 260A ]

S. 9(1)(v) : Income deemed to accrue or arise in India – Interest-Bank is a subsidiary of Netherlands company — Interest paid by Indian branch not taxable in hands of head office or overseas branches — Change of law with effect from 1-4-2016 not be applicable prior to ay 2016-17-DTAA-India-Netherlands [Art. 11(2)]

S. 9(1)(v) : Income deemed to accrue or arise in India – Interest-Hypothetical independence of PE and the head office cannot be extended to computation of profit of the head office and the same is restricted only for computation of profit attributable to PE-DTAA-India – Switzerland.[Art. 7(2), 11]

S. 9(1)(ii) : Income deemed to accrue or arise in India – Salaries-
Short term assignment – Service rendered USA-Salaries received in India-Not taxable in India-DTAA-India-USA [S. 5(2)(a) 5(2)(b), 90 Art. 16]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-licensing of software in India through distributors to end users-Transaction between the assessee and its Indian PE was at arm’s length therefore, no further attribution of profit could be made to dependent agent PE in India.[S. 92C]