S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Indian Hotels-Providing services like worldwide publicity, marketing and advertisement services-Consideration received is not taxable as FTS-DTAA-India-USA. [S. 9(1(vi), 90, Art. 12(4)(a), 12(4)(b)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Commission-Sales promotion-No permanent establishment-Not taxable in India-Not liable to deduct tax at source-DTAA-India-USA-UK. [S. 195, Art. 7]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Educational institute-Sharing of database-Service agreement-Matter remanded-DTAA-India-Malaysia [S. 9(1)(vii), Art. 12(3)]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Computer software-Royalty-Fees for technical services-Attributable profits-Matter remanded to the file of AO for de novo adjudication-DTAA-India-Portugal. [S. 9(1) (vii), 147, 148, Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Use of data base-Not royalty-DTAA-India-UK. [Art. 13]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Computer software-Sale of software to its Indian clients,-Software did not include providing copyright of said software to clients-Subscription fees-Cloud computing infrastructure-Not taxable as royalty-DTAA-India-USA. [S. 9(1)(vii), Art. 7, 12]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Royalty-Aircraft engine on lease rent basis from Netherlands-No permanent Establishment in India-Not liable to deduct tax at source-DTAA-India-Netherlands. [S. 9(1)(vi), 195, Art. 7, 12]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Sports management company provided drivers to team participating in Formula One Motor racing Championship-Failure to provide details regarding actual duration of said drivers’ stay in India-Matter remanded to the file of Assessing Officer for verification-DTAA-India-Switzerland [Art. 7]

S. 4 : Charge of income-tax-Subsidy-Capital or revenue-Sales tax incentive-Investment in backward area-Excise Duty incentive-Capital receipt. [S. 28(i)]

S. 4 : Charge of income-tax-Horse racing-Commission income-Diversion of, by overriding title-Winning payments to public and betting tax payable to State government had an overriding title on gross receipts-Matter remanded to the AO for verification. [S. 148]