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)]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Educational school-Lump sum fees-Discounts-Deduction of tax at source-Matter is remanded to the file of the Assessing Officer-DTAA-India-Switzerland-UK. [S.9(1)(vii), 195, Art. 12, 13]

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]