S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Revenue from software sales to Indian clients, said revenue could not be treated as royalty and subjected to Indian taxation-DTAA-India-USA [S.9(1)(vii), 195, art. 12, Art.136]

S. 9(1)(v) : Income deemed to accrue or arise in India-Interest-Banking business-Interest earned by it in India on securities, being beneficially owned by it-Exempt from tax-DTAA-India-Mauritius.[S.90, 260A, art. 11(3)(c)]

S. 5 : Scope of total income-Accrual of income-Charge of income-tax-Real income-Redevelopment agreement-Corpus fund-Not given possession- Capital gains -Not taxable in the year under consideration. [S.2(24), 4, 5, 45, 260A

S. 4 : Charge of income-tax-Consideration received for relingiushment of trustee ship-Not capital in nature-Assessable as income-Reimbursements of certain sum for construction expenses-Not taxable in the hands of trustees-Not taxable in the hands of trustees-Donations were received by trusts-Not taxable in the hands of the Trustees. [S. 132, 260A]

S. 4 : Charge of income-tax-Income-Redevelopment agreement-Amount paid to members of society-Members offered the amount for taxation-Not taxable in the assessee society- Capital gains- Not taxable in the year under consideration [S.2(24),4, 5 , 45 , 56 260A]

S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Delay in filing of return-After receiving the summons filed compounding application-Application rejected on grounds of exceeding time limit specified in guidelines issued by Central Board of Direct Taxes on 14-6-2019-On writ the Court held that order was to be quashed and compounding application of assessee was directed to be considered and disposed of on merits.[S. 139, Art. 226]

S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Principal Officer-An independent, non-executive, and nominee director-Prosecution is quashed and set aside. [S. 2(35)(b) 278B]

S. 271(1)(c) : Penalty-Concealment-Capital gains-Order of Tribunal deleting the penalty is affirmed. [S.260A]

S. 271(1)(c) : Penalty-Concealment-Not specifying the charge-Order of Tribunal quashing the penalty is affirmed.[S.260A]

S. 271(1)(c) : Penalty-Concealment-Depreciation-Appeal settled under Direct Tax Vivad se Vishwas Scheme-SLP became infructuous. [Art. 136]