S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Roaming services to its customers while travelling to UK-roaming charges paid to assessee would not fall within scope and meaning of royalty-DTAA-India-UK [Art. 13]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Business of providing human resource background screening services including pre-employment background screening, employment, education, verification services and investigative due diligence services etc-Consideration cannot be treated as royalty-DTAA-India-UK.[S.9(1)(vii), art. 13 (4), Indian Copyright Act, 1957 , S. 13(1)(a)]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Non-resident trust-Investment in Indian Portfolio companies-Beneficial provisions of India-UAE DTAA-Not Chargeable to tax in India either by virtue of application of section 61 read with section 63 or on an application of section 161 conjointly with provisions of article 24 of India-UAE DTAA.[S.5, 61, 63 , 115AD , 161 , art. 24]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Capital gains-Sale of shares-Produced relevant documents to prove that entire affairs were controlled from Singapore, short-term capital gains were exempt from tax-DTAA-India-Singapore. [art. 13]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Supervision-Frequent visit by employees-Fixed PE, place of business-Profit attribution had to be made in hands of assessee due to such fixed place Permanent Establishment-Subsidiary-No authority to conclude contracts or secure orders-Not a Dependent Agent PE of assessee in India-No transfer of right to use, either to assessee or its subsidiary (CIS) and no part of equipment was leased out to CIS, said payment did not constitute royalty under provisions of article 12 of India-USA DTAA-Reimbursement of expenses-Not taxable-DTAA-India-USA.[S. 9(1)(vi) , Art. 5 ,7, 12]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Income from other sources-Fixed deposit-Deemed Municipality working in name and style as ‘Sachin Notified Area’-Issue of interest on fixed deposit which was assessable under head ‘income from other sources’, had been examined by Assessing Officer during assessment stage by conducting necessary enquiry, order of AO sought to be revised in impugned order was neither erroneous nor prejudicial to interest of revenue for reason of any lack of inquiry-Delay of 208 days for filing appeal is condoned. [S.10(20), 56 253]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-subscription fee for providing access to database pertaining to legal and law related information-Business profits-No permanent establishment-Not taxable in India-Revision is not valid-DTAA-India-USA [S. 9(1)(i), 9(1)(vii), art.7]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Co-Operative society-Interest and dividend from Co-Operative Banks-Allowable as deduction-Revision order is quashed.[S.80P(2)(d)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Transfer has taken place in earlier years-Provisions of section 56(2)(x) applicable with effect from 1-4-2017 would not be applicable to assessee during relevant year.[S. 56(2)(x)]

S. 255 : Appellate Tribunal-Procedure-Functions-Conflict of interest-CIT-DR is not empowered to file additional grounds of appeal or miscellaneous application including application raising preliminary objection without consent of Assessing Officer-Application of CIT-DR alleging ‘conflict of interest’ was frivolous and mischievous-Department is advised to provide proper training to him before assigning him to a judicial forum-Tribunal is not right place to disqualify a lawyer or law firm as a regulatory measure; such matters could be dealt with by appropriate bodies like Bar Council of India (BCI).[S. 253]