S. 11 : Property held for charitable purposes-Form No 10B-Audit report-Delay condoned by CIT(E)-Denial of exemption is not justified-Return filed under section 139(4)-Exemption cannot be denied-Provisions of section 13(9) would attract only when assessee claims benefit of section 11(2) and its scope would not extend to other sub-sections of section 11. [S. 12A (1)(ba), 13(9), 139(1), 139 (4),13(9), Form No.10B]
S. 11 : Property held for charitable purposes-Credit for tax deduction at source-Income from property-Application of income-Accumulation of income-The lower authorities were not justified in jettisoning claim of allowing deduction of tax deducted at source in computation of income available for application or accumulation [S.11(1)(a), 11(2)]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Training services-Installation and supervision fee was made by assessee to sub-contractor at Belgium-Entitled to claim benefit of restricted definition of fee-DTAA-India-Portugal.[S. 9(1)(vi), Art. 12]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Marketing services-Related services to hotels-Distinct and different from license fee-Not to be assessed as FTS-Reimbursement of cost received cannot not be treated as FTS-DTAA-India-Singapore [Art. 12(4)(a)]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Income on account of rendering business support services from Indian-company-Not assessable as FTS-DTAA-India-Netherland.[S.9(1)(vi), Art.12(5)]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Reimbursement of expenses would not constitute royalty-Not taxable in India-DTAA-India-USA [Art. 12]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Consideration received for Satellite Transmission Services-Not taxable as royalty-DTAA-India-USSA. [Art. 12(3)]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of software-Not transferred use or right to use of any copyright in software-Cannot be treated as royalty-India-USA. [Art. 12(3)]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Consideration for resale/use of computer software through EULAs/distribution agreements, is not payment of royalty for use of copyright in computer software, and same does not give rise to any income taxable in India-standard automated services to Indian customers-Matter remanded-DTAA-India-Ireland [S. 9(1)(vii), Art. 12]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of advertisement space through its AdWords program could not be brought to tax in India as royalty-Not parted with copyright-DTAA-India-Ireland.[S. 147, 148,201, 201(IA), Art. 12]