S. 12A : Registration-Trust or institution-Denial of registration-Details of expenditure on object of trust-Matter is remanded back to file of Commissioner (E) with a direction to substantiate objects with activities carried on-Provisional registration-Cancelled on ground that assessee did not furnish note on activities giving details of activities actually carried out by it-Matter is remanded back for disposal afresh. [S.12A(1)(ac)(iii) 12AB, 80G(5)]

S. 11 : Property held for charitable purposes-Return filed u/s 139(1) and Form No 10 is also filed manually-Delay in filing Electronically filing Form No 10-Rectification should have been done and delay if any may be condoned. [S. 11(2), 139(1), 143(1), 154, Form No 10]

S. 11 : Property held for charitable purposes-Advertisement expenses-Specified person-Red Eye Media Pvt Ltd-Billed same amount as news paper company billed-Justified in deleting-Brokerage and commission-Matter is restored to Assessing Officer for re-adjudication-Depreciation-Position prior to 1-4-2015-Entitled to claim depreciation under section 32 on assets whose cost had been allowed as application for charitable purposes under section 11(1)(a). [S. 11(6), 11(1)(a), 12A, 13(3), 32]

S. 11 : Property held for charitable purposes-Gross receipt is more than Rs. 10 lakhs-Primary purpose of an institution is advancement of objects of general public utility-Charitable trust it would remain charitable even if an incidental or ancillary activity or purpose for achieving main purpose, is profitable in nature.[S. 2(15), 12A]

S. 11 : Property held for charitable purposes-Grants received from Government-Spent 85 percent of such income-Balance income is exempt under section 11 of the Act. [S. 11(5), 13(1)(d)]

S.10(26): Schedule Tribes-Partnership firm-Person-Hotel business-A partnership firm being a separate assessable ‘person’ under Income-tax Act, would not be entitled to same exemption under section 10(26) as any or all of individual partners would be in their individual capacity. [S. 2(23),2(31)(iv), Art. 366(25)]

S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Managing diamond factories and facilitating diamantaires to operate economically for high quality diamond factories across the Globe-FTS income received by assessee would not be taxable in India-DTAA-India-Philippines.[S.9(1)(i), 115A(1)(b)), Art. 12, 12A]

S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Freight/logistic support services-Cannot be treated as FTS/FIS either under Act or under India-USA DTAA-Reimbursement of global account management charges is not in nature of FTS/FIS-DTAA-India-USA-Reimbursement of lease line charges for services rendered outside India could not be treated as royalty under Act as well as India-USA DTAA. [Art. 12]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Make available-Business of cloud and hosting services, disaster recovery services, etc-Indian customer-Not taxable in India-DTAA-India-USA [Art 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fee for technical services-Management service-Support services-Not royalty-DTAA-India-Netherland. [S.9(1)(vii), Art. 12 (4)]