S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Employees of Non-Resident assessee deputed to manage affairs of its associated enterprise in India and provide technical Knowledge-Employees continuing to make social security contributions in their country and their salaries distributed to their bank accounts-There-Revenue received by assessee by way of reimbursement constitutes fees for included services-DTAA-India-USA. [Art. 7]
S. 2(22)(e) : Deemed dividend-Current account transactions outside purview of deemed dividend-Rule of consistency is followed.
S.132: Search and Seizure – Firm – Person actively involved in the activities of the firm – Search is held to be valid – Order of Tribunal is affirmed . [ S.40A(3), 68 )
S. 147: Reassessment – Anonymous donations -Appeal pending on similar issue in another issue- Notice not to be quashed – Order of High Court remanding the matter was affirmed [ S. 115BBC , 148 ]
S. 147 : Reassessment – After the expiry of four years- Block assessment- Addition deleted by CIT (A) – Notice to reassess the same is held to be not valid [ S. 132, 148 ,158BC , Art , 226 ]
S. 271(1)(c) : Penalty – Concealment – Quantum addition challenged in appeal to High Court –Substantial question of law – Debatable – Levy of penalty is held to be not justified [ S.260A
S. 264 :Commissioner – Revision of other orders – Rejection of application on ground of bar of limitation – Failure to decide revised capital gains- Matter remanded to decide the issue on section 50C [ S. 50C, 54 , Art , 226 ]
S. 263 : Commissioner – Revision of orders prejudicial to revenue -Assessing Officer taking one of two possible views on issue — Order not erroneous — Commissioner cannot set aside order .[ S.80IA, form 10CCB ]
S. 263 : Commissioner – Revision of orders prejudicial to revenue – Deduction granted on a wrong view of the Law —Revision is held to be justified [ S.10A ]
S. 260A : Appeal – High Court – Delay of 342 days – Retirement of Officer – Delay was condoned with cost .