S. 9(1)(vii):Income deemed to accrue or arise in India-Royalty-Fees for technical services-Computer software-Use of standardized software through EULA agreements which were non-exclusive and non-transferable-Payment is not in nature of royalty-Not taxable in India-DTAA-India-USA. [S.9(1)(vi), Art. 12(4)(b)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Providing consulting engineering services to an Indian entity-Contract specific-Make available-Not taxable as fees for technical services-DTAA-India-UK [Art. 13]

S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Use of equipments-Cannot be treated as royalty or fees for technical services-DTAA-India-Singapore [S. 9(1)(vi), Art. 12(4)(a)]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Vessel hire charges-Royalty-Fees for technical services-Charter contract for transporting coal from one port to another through its ship-Not royalty-Rightly offered to tax under section 44B of the Act-DTAA-India-UAE [S. 9(1)(vii) 44B, Art. 13]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Permitting right to use of brand name/trademark-Taxable as royalties-DTAA-India-Turkey. [S. 2(47)Art. 12(3), 13(6)]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Computer software-Royalty-Income from sale of software to its distributor in India-Not in the nature of royalty-Not taxable in India-DTAA-India-Ireland.[S. 9(1)(vii), Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of computer software products-Not royalty-DTAA-India-USA [Art. 12(3)]

S. 9(1)(v) : Income deemed to accrue or arise in India-Interest-Interest paid by Indian Branch of assessee-Japanese bank to its overseas head office was not chargeable to tax in India-DTAA-India-Japan [Art. 11]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Operation of ships in international traffic-Shipping, Inland waterways transport-Freight income from shipping operation with India-Not taxable in India-DTAA-India-Singapore [S. 172(3), 172 (4), Art. 8, 24(1)]

S. 6(1) : Residence in India-Individual-Tie-breaker-Revised return-Shifted to Singapore with his wife and daughters for employment and resided in Singapore and had habitual abode therein only-Treated as resident of Singapore-Addition is deleted-Revised return is directed to be accepted-DTAA-India-Singapore [Art. 4]