S. 11: Property held for charitable purposes-Failure to file Form No 10 on due date-Delay of 2154 days-Accumulation of income-Delay was condoned-CIT(E) was directed to grant exemption. [S.11(2), 12A, Form No.9A, Form No.10, Art. 226]

S. 11: Property held for charitable purposes-Delay of 447 days while uploading Form No 10B-Oversight on the part of the chartered accountant-Delay was condoned-CIT(E) was directed to grant the relief. [S. 12A, Form No 10B, Art. 226]

S. 11: Property held for charitable purposes-Delay of 1290 days in uploading to the portal-Oversight on the part of the chartered accountant-Delay was condoned-CIT(E) was directed to grant the relief.[S. 12A, Form No 10B, Art. 226]

S. 11: Property held for charitable purposes-Registration-Matter remanded to the High Court for reconsideration [S. 2(15), 12 Art, 136]

S. 10A: Free trade zone-Liquidation-Matter remanded to avail appropriate legal remedy in accordance with law. [Art. 136]

S. 9(1)(vi): Income deemed to accrue or arise in India-Royalty-Telecom or transmission services-Interconnect service charges paid to a non-resident telecom operator-Not royalty-Not liable to deduct tax at source-SLP of revenue dismissed on account of delay of 256 days as also on merits. [Art. 136]

S. 9(1)(vi): Income deemed to accrue or arise in India-Royalty-Telecom or transmission services-Interconnect service charges paid to a non-resident telecom operator-Not royalty-Not liable to deduct tax at source-SLP of revenue dismissed on account of delay of 240 and 249 days, as also on merits. [Art. 136]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Shipping agent-Benefit of Article 8 of DTAA to profits derived from operation of ships in international traffic at Indian ports would be governed by Article 8 and not Article 24-Tribunal could not have been restored to Assessing Officer to give a second inning to Revenue to verify certificate issued way back in 2013-Order of Tribunal set aside-DTAA-India-Singapore. [S. 172(3), 254(1), Art, 8,24, Art. 226]

S. 69A: Unexplained money – Alleged on-money paid for purchase of flat – Addition based solely on statements of builder Cosmos Group and unverified Excel sheets seized during search – No incriminating material supplied to assessee – No opportunity of cross-examination – Addition deleted. [S. 132(4), 147, 148, 254(1)]

S. 68: Cash credits – Cash deposits during demonetisation – Addition cannot be made merely because cash-in-hand as on 08.11.2016 was substantially higher than the preceding year when books of account were not rejected, sales were duly recorded, supported by stock records and accepted in VAT returns. Cash deposits out of recorded business receipts cannot be treated as unexplained money on suspicion alone. [S. 69A , 145(3)]