S. 35 : Expenditure on scientific research-Amendment to provisions of rule 6(7A)(b) with effect from 1-7-2016, whereby prescribed authority can quantify expenditure eligible for weighted deduction under sub-section (2AB) of section 35, would apply only from assessment year 2017-18.[S. 35(2AB), 263, R.6(7A)(b)]

S. 32 : Depreciation-Motor car-Registered in the name of director-Disallowance of depreciation is not justified. [S. 2(11)]

S. 31 : Repairs-Rented premises-temporary weather shed-Capital or revenue-Entitled to depreciation at rate of 100 per cent-Entire amount of expenditure incurred on construction of shed was to be allowed as revenue in nature. [S.32, 37(1)]

S. 28(iv) : Business income-Value of any benefit or perquisites-Converted in to money or not-Income deemed to accrue or arise in India-Non-reimbursement of expenses incurred by Korean Head office for salary of employees personnel deputed in India but paid in Korean by Head office of Indian PE did not result in taxable income in hands of PE-DTAA-India-Korea [S.9(1)(i), 28(iv), Art.7]

S. 23 : Income from house property-Annual value-Rental income-Unsold flats-Deemed income cannot be estimated for unsold flats.[S. 22]

S. 12A : Registration-Trust or institution-Water Corporation of Odisha Ltd. (WATCO)-fall under definition of ‘State’ within meaning of article 12 of Constitution of India and, thus, it would be entitled for immunity from taxation under Income-tax Act, 1961 as directed under article 289 of Constitution of India-Additional ground is allowed-Original grounds became academic. [S.2(15), 12AA, Art, 12, 289]

S. 10(23C) : Educational institution-Fresh claim-Educational institution wholly and substantially financed by Government-Matter remanded to the Assessing Officer for fresh adjudication. [S.10(23C)(iiiab), 10(23C(iiiad), 12A]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Business of providing hotel service-Franchise Agreement (MFA)-Amount received by assessee under MFA could not be treated as royalty/FTS/FIS amount received by assessee under MFA could not be treated as royalty/FTS/FIS-DTAA-India-USA.[Art.12]

S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Marketing support services-Fees for included services-Cannot be treated as Fees for included services-DTAA-India-USA. [Art. 12(4)(b)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-No permanent establishment in India-Fees for technical services-Providing hotel related services-Marketing, advertisement and other services to customers in India-Not taxable as fees for technical services-DTAA-India-USA [S. 9(1)(i), Art. 12]