S. 9(1)(i): Income deemed to accrue or arise in India-Business connection-Changed mode of business operations-Computerized reservation system services on behalf of Air lines and Hotels to travel agents in India-No agency permanent establishment-Profits is not liable to tax in India–DTAA-India-USA [Art.5, 7]

S. 9(1)(i): Income deemed to accrue or arise in India-Business connection-Operational staff and the Vessel and the captain of the vessel who originally belonged to the non-resident company and who had been sent to work under the complete control and supervision of the Assessee did not constitute a business connection for the non-resident in India-Article 5 of the OECD Model Convention.

S. 2(22)(e) : Deemed dividend-Loans and advances-Regular business transactions-Not share holder-Not taxable as deemed dividend.

S. 2(22)(e) : Deemed dividend-Business nexus and business exigency of entire transaction proved-Advance could not be construed as the receipt of dividend.

S. 2(14)(iii) : Capital asset-Agricultural land-Capital gains-Land not situated within jurisdiction of Municipality-Population of village was 907 persons as per latest published census of 2011-Long term capital gains on sale of land cannot be taxed as capital gains. [S. 2(14)(iii)(a), 45, 54F]

S. 144B : Faceless Assessment –Show cause notice less than 7 days -Personal hearing through video conference is not granted – All replies are considered – Alternative remedy – Writ petition is dismissed .[S,143(3), Art. 226 ]

S. 68 : Cash credits – Purchase and sales through book entries with sub -broker -Commodity exchange – Futures Speculative transactions- Forward market commission-Accommodate bogus loss- Transaction with sub -broker – Addition is deleted .

S. 11 : Property held for charitable purposes – Belated filing of return – Denial of exemption is not justified- Addition made under Section 143(1)(a)(ii) of the Act is deleted – Directed to accept the returned income- Circular of CBDT is binding on Revenue .[ S. 12,12A(1)(b),119, 139(1),139(4) ,143(1)(a)(ii)]

S. 119 : Central Board of Direct Taxes- Circular – Condonation of delay of 1585 days – Revised return – Principle of natural justice -No personal hearing was granted – In the absence of any provision to the contrary, such principles should be read into the unoccupied interstices of a statute- Order of rejection is set aside and directed to pass the order after granting the personal hearing . [ S.119(2)(b), 139(5) Art. 226 ]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Review of order is not permitted – Writ petition is dismissed . [ Art. 226 ]