S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Sale of advertisement space on a website-No PE of foreign enterprises-Income neither royalty nor FTS-Online advertisement is now covered under Equalization Levy-DTAA-India-Ireland. [S. 9(1)(vii), Art. 12, Copyright Act, 1957, 14(a), 14(b), 30]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Marketing services-fees for included services-Agreement with hotels and received centralized service fees for providing advertisement, publicity and sales promotion-Use of trademark, trade name or other enumerated service referred to in agreement were incidental to said main service, centralized service fees received by assessee would not be in nature of royalty or FTS-DTAA-India-USA. [S. 9(1)(vii), 90, Art. 7, 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Sale of off-shelf software-Not royalty-DTAA-India-Israel. [S. 9(1)(vii), Art. 12(3)]

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

S. 9(1)(v) : Income deemed to accrue or arise in India-Interest-Transactions with Head Office-Paid by Indian branch of foreign bank to Head Office-Constitute a single entity-Neither deductible nor chargeable to tax-DTAA-India-Singapore. [Art. 7]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Permanent Establishment-Agency PE-Computer information system (CRS)-Computer, electronic hardware / software and connectivity is provided through third party nodes located in India-Constitute PE of and income arising from airlines and travel agents is attributable to activities of PE in India and taxable in India-Income attributable to assessee’s PE in India was to be determined at 15 per cent instead of 75 per cent as determined by AO.-Royalties / Fees for technical services-CRS and ARS was installed at airport which could be accessed only by airlines, payments made in relation to ARS could not be characterised as royalty either under section 9 or under India-Spain DTAA-DTAA-India-Spain. [S. 9(1)(vi), 9(1)(vii), Art. 5, 13]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Brokerage income from NRRs and did not work wholly and exclusively for co-broker, assessee was not dependent agent permanent establishment of said co-broker in India-Not dependent agent permanent establishment of said co-broker in India-DTAA-India-Singapore. [S. 195, Art. 5, 7]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Dubai branch-Referral fee-Swiss company received fee from an Indian company for referring an Indian resident client for bringing out issue of convertible bonds-Fee is in nature of commission to be taxed as business income and not as fees for technical services-Fee not attributable PE in India the same is not taxable in India-DTAA-India-Switzerland. [S. 9(1)(vii), Art. 7, 12]

S. 5 : Scope of total income-Resident in India-Long term capital gains-Shares held in UAE based company-Taxable as per the provisions of Indian Income-tax and not as per article 13 of DTAA-DTAA-India-UAE. [S. 6(1), 9(1), Art. 13]

S. 2(22)(e) : Deemed dividend-Fixed deposit-Fiduciary capacity-Protect the interest of company-Addition cannot be made as deemed dividend.