S. 56 : Income from other sources-Interest free deposit-Development agreement-Proposal to tax as revenue receipt-On writ court directed the Revenue to drop the proceeding. [S. 143(3), Art. 226]

S. 44BB : Mineral oils-Computation-Presumptive tax-Non-resident-Service tax collected-Not includible in gross receipt-Order of High Court is affirmed-SLP of Revenue is dismissed. [S. 44BB(2)]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Real employer of seconded employees was Indian entity-Disallowance is not justified-SLP of Revenue is dismissed. [S. 192, 195, Art. 136]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Payment made to DTC-Payee had reflected the amount in its return-High Court dismissed the appeal of the Revenue-SLP of Revenue is dismissed.[Art. 136]

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Royalty-Fes for technical services-Addition deleted by Tribunal-Notice issued under section 201 is set aside.[S.9(1)(vi),201, Art. 226]

S. 37(1) : Business expenditure-Management fees-Onus discharged-No substantial question of law.[S.260A]

S. 37(1) : Business expenditure-Insurance broker-Supervisory and risk management charges paid to its sister concerns-Allowable as revenue expenditure.

S. 37(1) : Business expenditure-Interest on securities-Securities held as stock in trade-Order of High Court is affirmed-SLP of Revenue is dismissed.[S. 28(i), Art. 136]

S. 37(1) : Business expenditure-Interest-Directed to file paper book-Failure to file the paper book within specified time of 15 days, High Court dismissed the appeal-On SLP delay in filing of paper book is condoned-Directed the High Court to decide the appeal on merits along with other connected appeals. [S. 260A, Art. 136]

S. 37(1) : Business expenditure-Corporate social responsibility-Expenses towards contribution/donation to educational institutions, trust, local bodies for discharging its corporate social responsibility-Order of High Court is affirmed-SLP is granted to the Revenue. [Art. 136]