S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Data line charges-Neither royalty nor fees for technical services-Reimbursement of expenses on actual cost basis-Not chargeable to tax-Not liable to deduct tax at source-DTAA-India-USA [S.9(1)(vii, 195, 201, Art. 12]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Interest paid by branch to head office-Borrowed by PE-Allowable as deduction-DTAA-India [Art. 7, 11]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Interest paid-Head office-Cannot be brought to tax even though it is allowed as deduction in computing profits attributable to PE-DTAA-India-Korea [Art. 7, 11]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Income from sale of tickets-Profit derived from operation of ships or aircraft in international traffic was liable to be taxed in contracting state in which place of effective management of enterprise was situated, which was Bhutan-DTAA-India-Bhutan [S. 90, Art. 8]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Permanent establishment-Reinsurance services to its Indian clients and earned reinsurance commission-Indian subsidiary would not be assessee’s fixed place PE in India-Business profits earned by assessee on account of reinsurance business would have no tax implications in India-DTAA-India-Ireland [Art. 5]

S. 4 : Charge of income-tax-Compulsory acquisition of non-agricultural land-Business income-Compensation is not taxable. [S. 28(i), Land Acquisition Act, 1894, S. 11, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 [RFCTLARR Act, S 24, 96]

S. 65(12): Taxable services-Banking and other financial services-Issuance of corporate guarantee to a group company without consideration-Not received any consideration-Appeal of Revenue is dismissed.[S. 65B(14), Art. 136]

S. 271D : Penalty-Takes or accepts any loan or deposit-No satisfaction is recorded-Matter is remanded back to the file of Assessing Officer to pass fresh order in accordance with law. [S. 269SS, Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-limited scrutiny-Optionally convertible cumulative preference shares at premium-Circulars would not be applicable vis-a-vis power under section 263-Discretion exercised by Commissioner under section 263 could not be restricted vis-a-vis limited scrutiny under CASS-Tribunal’s order needed to be re-examined as Tribunal either had substituted or expanded reasoning of Commissioner, thus, matter was to be remitted to Tribunal for reconsideration afresh. [S. 56(2)(viib), 68, 260A, Rule 11UA]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-e-filing of appeal-Appeal filed manually-CIT(A) is directed to hear the appeal on merits-Order of single judge is affirmed-Whether the question as to whether R. 45 of the IT Rules must be treated as mandatory or directory, is left open. [S. 246A, R. 45, Art, 226]