S. 4 : Charge of income-tax-Mesne profits-Interest-Derived from tenant-Assessable as revenue receipts – Insertion of section 25B is clarificatory in nature. [S. 22, 23(1), 25B, Code of Civil Procedure, 1908, S. 2(12)]

S. 4 : Charge of income-tax-Accrual of income-Overdue interest on loans classified as non-performing asset-Not assessable. [S. 145]

S. 4 : Charge of income-tax-Subsidy-Electricity subsidy-Export incentive to cover cost of Indian market-Technology Upgradation Fund Scheme- Held to be capital receipt. [S. 2(24)(xvii), 28(i)]

S. 4 : Charge of income-tax-Service charges-Reassessment-After the expiry of four years-Difference between TDS certificate and amount shown-Reassessment is held to be not valid. [S. 143(2), 147, 148]

S. 4 : Charge of income-tax-Capital or revenue-Non-Compete fee- Prior to 1-4-2003-Restraining it from entering into insurance business on its own-Capital receipt. [S. 28(i)]

S. 4 : Charge of income-tax-Capital or revenue-NBFC- Waiver of principal component of deposits and debentures-Capital receipts not liable to tax. [S. 28(i)]

S. 4 : Charge of income-tax-Interest accrued-Grants received from State Government-Not liable to be taxed. [S.144, 147, 148]

S. 4 : Charge of income-tax-Compensation-Acquisition of non- Agricultural land-Corporation of Kochi-Compensation received is held to be not taxable. [Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, S. 96, Land Acquisition Act, 1894]

S. 2(22)(e) : Dividend-Deemed dividend-Loan by subsidiary company to holding company-Business purposes-Loan cannot be treated as deemed dividend-No question of law. [S. 260A]

S. 43D : Public financial institutions -Accrual of income — Non-Banking financial company —Interest on non-performing assets — Cannot be assessed on accrual basis . [ S. 36(1) (vii), 36(1)(viia) ]