S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Non-Resident-Marketing services-No Permanent Establishment in India-Not taxable-Not liable to deduct tax at source-DTAA-India-USA-SLP of Revenue is dismissed. [S. 201, art. 12(4), Art. 136]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Consideration received by a company incorporated in Israel, for sale of software-Not royalty-No transfer of copyright in sale of off shelf software-Not taxable in India-DTAA-India-Israel. [S.9(1)(vii) art. 12]

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)(i): Income deemed to accrue or arise in India-Business connection-Strategic Oversight services-Not royalty-Business income-Since hotel premises were at disposal of assessee in respect of its business activities, Tribunal had rightly held that assessee had a PE in India in form of fixed place through which it carried on its business-DTAA-India-UAE [S. 9(1)(vi), art. 5(2)(a), 12]

S. 4 : Income-Capital or revenue-Subsidy-Sales tax subsidy to be treated as a capital receipt-Department’s SLP dismissed.

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

S. 271(1)(c) : Penalty-Concealment-Furnishing inaccurate particulars-Order of penalty should clearly specify ground on which it is levied. [S. 260A]

S. 270AA : Immunity from the imposition of penalty, etc-No opportunity of hearing-No evidence to show misrepresentation of income or suppression of facts-Voluntary disclosure by the assessee and the failure of the authorities to properly apply the provisions, the court quashed the penalty order. [S. 264, 270A(9) 270AA(4), Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Special Economic Zones-Subjective exercise-Order of Tribunal quashing the revision is affirmed.[S.10AA]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Survey-Stock-Order of revision is not valid.[S.133A]