S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Trading-Not furnished supporting documents-Matter remanded-DTAA-India-Japan. [Art. 5(7)(a)]

S. 4 : Charge of income-tax-Subsidy-Industrial promotion scheme-Capital receipt. [S. 28(i)]

S. 4 : Charge of income-tax-Industrial undertakings-Incentive Scheme-Subsidy Intended to encourage Industrialization of State-Capital in nature. [S.80IB]

S. 4 : Charge of income-tax-Co-Operative Sugar Factory-Sale of sugar at concessional rate to members-Matter remanded to the Assessing Officer. [S. 2(24)]

S. 4 : Charge of income-tax-Firm-Partner-Double taxation-Wrong person assessed-Sale to partner without registration in earlier years-Registration deed in latter years-taxable in the year of registration-Partner declaring the income is his hands and paying taxes-Department entitled to tax income in hands of correct person-Partner at liberty to take remedial action for exclusion of amount from his total income. [S. 2(24), 145, Registration Act, 1908, S. 17(1A) 49]

S. 4 : Charge of income-tax-Capital or revenue-Subsidy-Incentive to encourage development of rural economy-Exemptions from payment of Sales tax/Entry Tax/Electricity dues-Capital receipt-Forfeited amount received in respect of preference shares-Credited receipt in capital reserve account-Capital receipt. [S. 5, 28(i)]

S. 4 : Charge of income-tax-Capital or revenue-Sale of carbon credits-Capital receipts. [S. 28(i)]

S. 4 : Charge of income-tax-Capital or revenue receipt-Compensation for termination of marketing support agreement-No loss of source of income-Not capital nature assessable as business income. [S. 28(i)]

S. 4 : Charge of income-tax-Capital or Revenue-Cancellation of agreement-Right to sue-Compensation or damages for relinquishment of right in property-Avoid legal consequences-Not colourable device-Not taxable as revenue receipt. [S. 2(14),2(47), 25, 28(i), 45]

S. 4: Charge of income-tax-Capital or Revenue-Carbon Credits-Capital Receipt.