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]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Specified domestic transactions– When clause (i) of section 92BA has been omitted by Finance Act, 2017 with effect from 01-04-2017, without any saving clause of General Clauses Act, it would be treated as said clause never existed in Statute Book-Revision is held to be bad in law. [S. 92BA]

S. 255 : Appellate Tribunal-Reference to Special Bench-Interest-Paid by subsidiary-Matter referred to Larger Bench to examine connotations of expression ‘paid’ appearing in article 11 as in various decisions of Tribunal, there was no discussion about connotations of expression ‘paid’ and these decisions simply proceed on basis that since expression ‘paid’ is used in article 11(1) of India Cyprus tax treaty, taxability of interest can only be on cash basis-DTAA-India-Cyprus. [Art. 11(1)]

S. 254(2A) : Appellate Tribunal-Stay-Paid half of demand-Garnishee proceedings-Stay was granted. [S. 220, 226(3)]

S. 254(1) : Appellate Tribunal-Powers-Delay of 92 days-Averments made in the application for condonation of delay was not supported by any affidavit either of assessee or Chartered Accountant-Appeal was dismissed.