S. 28(i) : Business income-Income from house property-Main object of company acquiring and holding property-Business of leasing and renting of property-Lease or rental income to be taxed as business income. [S. 22]

S. 10 (23C): Educational institution-Solely for educational purposes and not for profit-Substantial grant of finance from Government-Order of Tribunal is affirmed.[S. 10(23C)(iiib), 11, 260A, R. 2BBBB.]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Service permanent establishment-Permanent Establishment-Business income-Fees for technical services-Income attributable to UK office not qualified for taxation under Article 13 of Double Taxation Avoidance Agreement since “Make Available” test not satisfied-Services rendered to Board of Control for cricket in India under agreement-No transfer of skill, technical knowledge, expertise, process-Mere usage or utilisation of research material, technical or consultative material in aid of business not sufficient to attract Article 13 of Double Taxation Avoidance Agreement-Distinction between utilisation and transmission of technical services-Geographical shift meant that services rendered by assessee utilised outside India and integral to earning income from sources outside India DTAA-India-United Kingdom. [S.9(1)(i), 9(1) (vii) (b), Art. 5(2)(k), 7, 13]

S. 276CC : Offences and prosecutions-Failure to furnish return of income-Delay in filing return was due to ill health-Dismissal of discharge application of prosecution by Special Judge is quashed. [S. 139(1), Criminal Procedure Code, S.245]

S. 270AA : Immunity from imposition of penalty, etc-Opportunity of hearing-Order passed without giving an opportunity of hearing is bad law-Order is set aside. [S. 264, 270A(9), 270AA(3), 270AA(4), Art. 226]

S. 260A : Appeal-High Court-Monetary limits-Dismissal of miscellaneous application-Order under section 254(2) is not appealable. [S. 10(38), 45, 254(2), 268A]

S. 244A : Refunds-Interest on refunds-Payment of excess amount of equalisation levy-Entitle to interest on equalisation levy up to payment of refund. [Finance Act, 2016, S. 166,168, Art. 226]

S. 244A : Refunds-Interest on refunds-The Direct Tax Vivad Se Vishwas (DTVSV) Act, 2020-Delayed payment-Entitle to interest on refund amount of delay beyond period of 90 days from date of refund. [The Direct Tax Vivad Se Vishwas (DTVSV) Act, 2020,S.7, Form Nos, 3, 4, 5]

S. 241A : Refunds-Withholding of refund in certain cases-In anticipation demand without even recording reasons-Refund cannot be denied. [S. 244A, Art. 226]

S. 239 : Refunds-Limitation-Central Board of Direct Taxes-Refund-Rejection of application on condonation of delay-Order of Commissioner is affirmed.[S.119(2)(b), Art. 226]