S. 9(1)(vi) : Income deemed to accrue or arise in India – Royalty – Singapore tax resident providing bandwidth services – Cannot be taxed as royalty as Indo-Singapore DTAA does not include transmission by satellite, cable, optic fiber or similar technology in the definition of ‘Royalty’- DTAA -India – Singapore [ Art. 12 (3)]

S. 4 :Charge of income-tax – Assessee a Federation of co-operative societies received contribution from its members towards co-operative education fund – Assessee had no discretion to spend amount received – the contribution could not be treated as income of assessee.[ S.80P(2)(a)(i)]

S. 4: Charge of income-tax – Reimbursement of Software payments – Licence obtained from third parties –Not royalty – Not taxable [ S.9(1)(vii)]

S. 254(1) : Appellate Tribunal – Duties- Free trade zone – Grounds not adjudicated on merits – Matter remanded [S. 10A , 260A ]

S. 254(1) : Appellate Tribunal – Duties- Property held for charitable purposes – Purchase of gold bullion – Tribunal has not dealt with the contention of assessee- Matter remanded to Tribunal[ S. 11,m13 (1)(d) (iia) ]

S. 276C : Offences and prosecutions – Wilful attempt to evade tax – False statement – Verification – Abetment – Only the concerned AO can file a complaint against the accused unless some strong incriminating material is found in the course of search/survey on a third party- Complaint filed by Director of Income-Tax — not justified — Prosecution not valid [S. 133A,136,277,278 ,279, Code of Criminal Procedure, 1973 , S.195, Indian Evidence Act, 1872 , S.65B, Indian Penal Code, 1860 , S.193 ,196 ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue -Capital gains not chargeable – Investment in Bonds – Amendment to S. 54EC from 1-4-2015 restricting investment in assets from sale consideration on sale of original asset to Rs. 50 lakhs prospective nature- Revision is held to be bad in law . [S.45 , 54EC ]

S. 254(1) : Appellate Tribunal – Duties- Adducing additional evidence – assessee filed additional evidence – Tribunal passed order without dealing with application to file additional evidence – order set aside – Matter remanded – Tribunal directed to first dispose the application for additional evidence and then pass order on merits for the appeal.[S.260A, ITAT R. 29 ]

S. 251 : Appeal – Commissioner (Appeals) – Powers – Doctrine of merger – CIT(A) dismissed appeal as being infructuous basis notice issued u/s 263 by CIT on grounds unrelated to that before CIT(A) – CIT(A) ought to have adjudicated appeal on merits hence matter remanded back to CIT(A).[ S.263 ]

S. 249: Appeal – Commissioner (Appeals) – Form of appeal and limitation – Appeal could not be dismissed on a technical ground of not filing the same electronically.[ S.251 ]