S. 12A : Registration-Trust or institution-Water Corporation of Odisha Ltd. (WATCO)-fall under definition of ‘State’ within meaning of article 12 of Constitution of India and, thus, it would be entitled for immunity from taxation under Income-tax Act, 1961 as directed under article 289 of Constitution of India-Additional ground is allowed-Original grounds became academic. [S.2(15), 12AA, Art, 12, 289]

S. 10(23C) : Educational institution-Fresh claim-Educational institution wholly and substantially financed by Government-Matter remanded to the Assessing Officer for fresh adjudication. [S.10(23C)(iiiab), 10(23C(iiiad), 12A]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Business of providing hotel service-Franchise Agreement (MFA)-Amount received by assessee under MFA could not be treated as royalty/FTS/FIS amount received by assessee under MFA could not be treated as royalty/FTS/FIS-DTAA-India-USA.[Art.12]

S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Marketing support services-Fees for included services-Cannot be treated as Fees for included services-DTAA-India-USA. [Art. 12(4)(b)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-No permanent establishment in India-Fees for technical services-Providing hotel related services-Marketing, advertisement and other services to customers in India-Not taxable as fees for technical services-DTAA-India-USA [S. 9(1)(i), Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Service Agreement-Service Agreement was independent of royalty earned in terms of License Agreement, same was not taxable in India as FTS or royalty-DTAA-India-Netherland-Reimbursement of expenses-Not taxable as FTS Management service fee-Matter remanded for de novo consideration.[S. 9(1)(vii), Art. 12(5)(a)]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Purchase of software-Non transferable and non exclusive grant of license-Not royalty-Not liable to deduct tax at source-DTAA-India-USA.[S.195, 201, Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Data line charges-Neither royalty nor fees for technical services-Reimbursement of expenses on actual cost basis-Not chargeable to tax-Not liable to deduct tax at source-DTAA-India-USA [S.9(1)(vii, 195, 201, Art. 12]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Interest paid by branch to head office-Borrowed by PE-Allowable as deduction-DTAA-India [Art. 7, 11]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Interest paid-Head office-Cannot be brought to tax even though it is allowed as deduction in computing profits attributable to PE-DTAA-India-Korea [Art. 7, 11]