S. 9(1)(vi): Income deemed to accrue or arise in India-Royalty-Non-resident-Software licence-Grant of licence to use copyrighted software-No transfer of copyright or copyright rights-Receipts not taxable as royalty under India-Fees for technical services-Non-resident-Software support services-“Make available” condition not satisfied-Receipts not taxable as fees for technical services under India-Netherlands DTAA. [S.9(1)(vii),Art. 12]

S. 9(1)(vi): Income deemed to accrue or arise in India-Royalty-Fees for technical services-Non-resident-Cloud computing services-Receipts not chargeable as royalty or fees for technical services-Not liable to deduct tax at source-DTAA India-USA [S. 9(1)(vii), 195, Art. 12(3), 12(4)]

S. 9(1)(vi): Income deemed to accrue or arise in India-Royalty-Non-resident-Receipts from sale of online advertisement space not taxable as royalty or fees for technical services in absence of Permanent Establishment in India-DTAA-India-Ireland [S. 9(1)(1), 9(1)(vii) 195, Art.7(1)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Intra-group advisory and management support services do not constitute FTS where they do not ‘make available’ technical knowledge, know-how or skill to the recipient-Not taxable in India-DTAA-India-UK. [Art. 13(4)(c)]

S. 4 : Charge of income-tax-Capital receipt-Government subsidy-Subsidy received for capital purposes is not taxable as a revenue receipt. [S.28(i)]

S. 271(1)(c): Penalty-Concealment-Furnishing inaccurate particulars of income-Penalty based on disallowance of payment treated as Fees for Technical Services-Quantum addition deleted-Penalty deleted.

S. 263: Commissioner-Revision of orders prejudicial to revenue-Reassessment-Scope of revision confined to issues arising from reassessment-Commissioner cannot direct enquiry into matters outside reasons recorded for reopening. [S. 147, 148]

S. 254(1): Appellate Tribunal-Powers-Additional grounds-Pure question of law arising from record-Additional grounds admissible.

S. 254(1) : Appellate Tribunal-Powers-Additional ground-Pure question of law requiring no fresh investigation of facts-Admitted.[S.10AA, 139]

S. 234B: : Interest-Advance tax-Levy of interest-Mandatory and consequential.[S. 234C]