S. 11 : Property held for charitable purposes-Donations from various donors-Small portion retained to meet administrative expenses-Remaining donations distributed to various charitable organisations-Matter remanded to the Assessing Officer to decide the claim in accordance with law laid down by Supreme Court in case of Asstt. CIT (E) v. Ahmedabad Urban Development Authority. [S. 2(15), 12AA]

S. 11 : Property held for charitable purposes-Educational activities-Not registered under section 12A-Computation has to be done under normal provision of the Act-Corpus donation of Trust-Addition cannot be made while computing as per normal provisions of the Act-Anonymous donations-Only applicable to trusts which are registered under section 12A, and does not deal with unregistered charitable trusts-Donations cannot be added as cash credits. [S. 12A 68, 115BBC , 158BC]

S. 10(38) : Long term capital gains from equities-Additional evidence-Directed the Assessing Officer to admit the additional evidence and allow the claim of exemption.[S.45 , 68 , 250]

S. 10(23B) : Khadi or Village Industries-Period for which certificate is to be granted is not within control of assessee-Technical violation-Denial of exemption is not justified.

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Royalty-Intra-group services agreement with its India affiliates, services provided in relation to marketing and sales services-Services did not ‘make available’ technical knowledge, experience, skill, know-how or processes and there was no transfer of technology-DTAA-India-Singapore [S.9(1)(vi) , art. 12(4)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-No make available clause-IT services to Indian customers-Taxable in India-Fee for providing corporate guarantee to its Indian AE-DTAA-India-Finland.[S. 56, art. 5, 7 , 12 , 21]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Payment of destination sampling charges to non-resident service providers for services rendered by them outside India-Payment is not taxable-DTAA-India-China [art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Roaming services to its customers while travelling to UK-roaming charges paid to assessee would not fall within scope and meaning of royalty-DTAA-India-UK [Art. 13]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Business of providing human resource background screening services including pre-employment background screening, employment, education, verification services and investigative due diligence services etc-Consideration cannot be treated as royalty-DTAA-India-UK.[S.9(1)(vii), art. 13 (4), Indian Copyright Act, 1957 , S. 13(1)(a)]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Non-resident trust-Investment in Indian Portfolio companies-Beneficial provisions of India-UAE DTAA-Not Chargeable to tax in India either by virtue of application of section 61 read with section 63 or on an application of section 161 conjointly with provisions of article 24 of India-UAE DTAA.[S.5, 61, 63 , 115AD , 161 , art. 24]