S. 9(1)(ii) : Income deemed to accrue or arise in India-Salaries-Income from employment-Others-Non-resident for services rendered outside India-Assessee neither had any rest period nor leave period which was preceded and succeeded by services rendered outside India-Salary received by assessee from outside India could not be taxed in India-DTAA-India-UAE-Ireland. [S.5, 15]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Business profits-Offshore supplies-Fees for technical services-Supply of goods and equipments was completed outside India-Transfer of title over goods had passed from non-resident assessee to Indian PSU’s outside India-Receipts from such supply could not be made taxable in India-DTAA-India-China. [S.9(1)(vii), Art. 7]

S. 6(1) : Residence in India-Individual-Income from employment-Salary payments outside India-Exercised employment and received remuneration in US-Salary income is taxable in USA and not in India-India-USA [S. 9(1)(i),90(4) Art.4, 16]

S. 4 : Charge of income-tax-Interest on fixed deposit – Not commenced its business – Interest income earned on fixed deposits pertaining to period prior to commencement of business was in nature of capital receipt. [S. 28(i), 35D]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Failure to pay tax-Firm-Death of managing partnerer-Surviving partners unaware of tax dues-Self Assessment-Tax dues along with interest paid within five days of receipt of notice-No mala fide intention to evade tax-Mere failure to pay tax on time cannot be equated to wilful attempt to evade tax-Criminal prosecution quashed and set aside. [S. 276C(1), 276(2), 278B, Code Of Criminal Procedure, 1973, S. 482]

S. 271AAA : Penalty-Search initiated on or after 1st June, 2007-Manner of deriving surrendered income-Failure to satisfy conditions-Order of Tribunal confirming levy of penalty is not erroneous. [S. 132(4), 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Educational Institution-Charitable purpose-Subsidised fee collected and corporate donations utilized solely for purposes of educational activities-Surplus funds utilised for educational purposes-Activities fell within definition of S.2(15)-Imparting of education through Virtual Mode-Order of Tribunal quashing the revision is affirmed-The question with respect to whether the Commissioner (E) was justified in invoking its powers conferred by section 263 was insignificant hence not answered. [S. 2(15), 11, 12A,13(1)(c), 80G(5), 143(3), 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Capital gains-Full value of consideration-Stamp valuation-Land was sold by secured creditors-Order of Tribunal quashing the revision order is affirmed-SLP of Revenue is dismissed. [S. 45, 50C, 143(1), The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act), Art. 136]

S. 254(1) : Appellate Tribunal-Duties-Additional grounds-Depreciable assets-Capital gains-Appeal by Department-Additional grounds-Matter remanded.[S. 2(11), 45(4), 48 50(1),50A, 253, 260A]

S. 254(1) : Appellate Tribunal-Duties-Cross objection-Failure to consider cross objections-Matter remanded to Tribunal-Valuation of assets-Books of account not rejected-Assessing Officer Cannot Refer To Department Valuation Officer Without Rejecting Books Of Account. [S.142A(1), 143(3), 253, 260A