S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Project-specific technical and consultancy services to an Indian company-Did not satisfy the ‘make available’ clause, did not warrant tax under Article 12(4)(b) of the DTAA between India and the US-DTAA-India-USA. [Art. 12(4)(b)]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Computer software- Sale of conditional access systems and middleware products to Indian customers- Not taxable as royalty-DTAA-India-Switzerland.[art. 12(3)]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for included services- Reviewing risk factor in particular project- Cannot be deemed to accrue or arise in India- DTAA-India-USA.[S.9(1)(vii), art.12]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Computer software- Sale of conditional access systems and middleware products to Indian customers- Not taxable as royalty-SLP dismissed-DTAA-India-Switzerland.[art 12(3)]
S. 4 : Charge of income-tax-Sales tax incentive-Capital receipt-Not chargeable to tax. [S. 260A]
S. 80IB(10) : Housing projects- Area off residential units should not exceed specified limit — Entitled to deduction — SLP of Revenue is dismissed .[ Art. 136 ]
S. 276C : Offences and prosecutions-Wilful attempt to evade tax-
Penalty deleted-No concealment of income-Prosecution could not continue.[S. 277]
S. 264 :Commissioner-Revision of other orders-Claim to deduction under Section 80IA not made in return of income and assessment order passed-Principal Commissioner or Commissioner Competent to consider claim for deduction-Matter Remanded. [S. 80IA, 139, 263, Art.226]
S. 226 : Collection and recovery-Modes of recovery-Stay of recovery proceedings-Pendency of appeal before CIT(A)-Directed to deposit Rs 10 lakhs. [Art. 226]
S. 194A : Deduction at source-Interest other than interest on securities-Interest on compensation awarded by Motor Accidents Claims Tribunal is wholly exempt-Amendment of section 194A(3) (ix), Art.226, Motor Accident Claims Tribunal.]