S. 15: : Salaries-Business income-Director-Professional fees-Failure to furnish documentary evidence-Assessable as income from salary-Order of Tribunal affirmed. [S.17, 28(i), 194J, 260A]

S. 11: Property held for charitable purposes-Failure to file Form No 10 on due date-Delay of 2154 days-Accumulation of income-Delay was condoned-CIT(E) was directed to grant exemption. [S.11(2), 12A, Form No.9A, Form No.10, Art. 226]

S. 11: Property held for charitable purposes-Delay of 447 days while uploading Form No 10B-Oversight on the part of the chartered accountant-Delay was condoned-CIT(E) was directed to grant the relief. [S. 12A, Form No 10B, Art. 226]

S. 11: Property held for charitable purposes-Delay of 1290 days in uploading to the portal-Oversight on the part of the chartered accountant-Delay was condoned-CIT(E) was directed to grant the relief.[S. 12A, Form No 10B, Art. 226]

S. 11: Property held for charitable purposes-Registration-Matter remanded to the High Court for reconsideration [S. 2(15), 12 Art, 136]

S. 10A: Free trade zone-Liquidation-Matter remanded to avail appropriate legal remedy in accordance with law. [Art. 136]

S. 9(1)(vi): Income deemed to accrue or arise in India-Royalty-Telecom or transmission services-Interconnect service charges paid to a non-resident telecom operator-Not royalty-Not liable to deduct tax at source-SLP of revenue dismissed on account of delay of 256 days as also on merits. [Art. 136]

S. 9(1)(vi): Income deemed to accrue or arise in India-Royalty-Telecom or transmission services-Interconnect service charges paid to a non-resident telecom operator-Not royalty-Not liable to deduct tax at source-SLP of revenue dismissed on account of delay of 240 and 249 days, as also on merits. [Art. 136]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Shipping agent-Benefit of Article 8 of DTAA to profits derived from operation of ships in international traffic at Indian ports would be governed by Article 8 and not Article 24-Tribunal could not have been restored to Assessing Officer to give a second inning to Revenue to verify certificate issued way back in 2013-Order of Tribunal set aside-DTAA-India-Singapore. [S. 172(3), 254(1), Art, 8,24, Art. 226]

S. 69A: Unexplained money – Alleged on-money paid for purchase of flat – Addition based solely on statements of builder Cosmos Group and unverified Excel sheets seized during search – No incriminating material supplied to assessee – No opportunity of cross-examination – Addition deleted. [S. 132(4), 147, 148, 254(1)]