S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Patent Attorney in India-Services of Foreign Attorney-Patent registration outside India-Held to be consultancy and technical services-Liable to deduct tax at source-Matter remanded to the file of CIT (A) to consider applicability of DTAA of respective countries-OECD Model Tax Convention-Art 12. [S. 195]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of software-Not assessable as royalty-DTAA-India-Ireland. [Art. 12]

S. 9(1)(v) : Income deemed to accrue or arise in India-Interest-Foreign Institutional Investor-Foreign currency loans and debt securities-Exempt from tax-DTAA-India-Mauritius. [Art. 11(3)(c)]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Sole distributor of cars in India-Principal-to-Principal basis-DTAA-India-German. [Art. 5]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Independent personal services-Two foreign scientists for Independent scientific services-No fixed PE in India nor had they stayed in India for 183 days or more-Not liable to deduct tax at source-DTAA-India-Switzerland. [Art. 12(5) (b), 14, 15]

S. 5 : Scope of total income-Real estate business-Income which has not accrued cannot be taxed-Addition was deleted. [S. 145]

S. 4 : Charge of income-tax-Capital or revenue-Refundable security and membership fee-Capital receipt.

S. 271A : Penalty-Failure to keep maintain-Retain books of accounts-Documents-Income exceeded prescribed limit-Levy of penalty is up held. [S. 44AA]

S. 271(1)(c) : Penalty-Concealment-Arbitration award-dredging contract-Annexed a Note in ITR based on relevant DTAA that said amount was not taxable in India-Levy of penalty is held to be not justified-DTAA-India-Netherland-In computing time limitation for pronouncement of order by Tribunal, nation wide COVID 19 lockdown period was to be excluded. [S. 28(i), 255, ITAT R, 34, Art. 5, 7]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Losses-Set off of one head against income from another-There is no provision in section 115BBD to eliminate dividend income received from specified foreign company before setting off of loss-Revision proceeding is quashed. [S. 71, 115BBD]