S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Sales commission received by USA Company from Indian company-marketing services provided outside India-Cannot be considered as FTS under 9(1)(vii) and Article 12 of DTAA-Not taxable in India-DTAA-India-USA [Art. 12]

S. 9(1)(i): Income deemed to accrue or arise in India-Business connection-Assessee, US based company, had closed its Liaison Office (LO) operations in India and no business activity was carried out through the LO-Held, since assessee had no PE in India-Question of attribution of profits to PE in India did not arise-therefore, amounts paid by resident Indian end-users/distributions to the Assessee as consideration for resale/use of computer software through EULAs/distribution agreements, is not payment of royalty for use of copyright in computer software-DTAA-India-USA [Art.5]

S. 9(1)(i): Income deemed to accrue or arise in India-Business connection-AO considered assessee as supervisory PE-estimated profit of 10% as profit rate on income earned and 25% as attributable towards PE-Held profits were taxable in India-ad-hoc percentage cannot be applied-matter set-aside to the Assessing Officer.

S. 4: Charge of income-tax-receipt of certain amount from Government-credited to Income and Expenditure Statement under head ‘grant-in-aid’ for establishment expenses-issue of specific Accounting Standard was not dealt with by the AO, matter was to be remanded back to inter alia verify receipt of income and method of accounting adopted for the same-Form No 10-Condonation of delay-If CBDT condone dely in filing Form No 10, the assessee would get consequential benefits under section 11(2) read with section 139(9) of the Act.[S. 11,(2), 139(9), 145]

S. 2(42A) : Short-term capital asset-Capital gains-land received consequent to liquidation of company-Period of holding of land-from date of previous owner i.e., company-Assessable as long term capital gains-The land received as a result of liquidation of company-Does not amount to transfer of any capital asset within meaning of S. 50C of the Act.[S. 45,46(2), 50C, 54F]

Direct Tax Vivad Se Vishwas Scheme, 2024 (2024) 467 ITR 1 (St)(63)

S. 89:Definitions-Appellant-Benefit of Vivad Se Vishwas Scheme, 2024 extended to those assesses in whose case the time for filing appeal has not expired as on 22 July 2024.[S.89(1)(a)) DTVSV Act, 2020, S. 2(1)(a), Art. 226]

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

S. 51: Punishment for willful attempt to evade tax-Failure to file return-Search-Prosecution not dependent on completion of assessment-Summing order is upheld-Alternative remedy-Writ petition is dismissed, [S. 10, 50, 51, Income.Tax Act 1961 S. 131(IA), 132, 139]

S. 281 : Certain transfers to be void-Writ-Recovery of tax-Attachment of property-Transfer of property-Validity-Assessee denying sale of attached property to petitioner-Transfer void ab initio-Tax Recovery Officer not required to declare sale as invalid-Petitioner given liberty to file Civil suit in Civil Court. [S. 220(6),, Sch II R.11 Art. 226]

S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Commissioner-Compounding of offence-Compounding application could not have been rejected on delay alone-Limitation-CBDT guidelines dated 16 November 2022.[S. 279(2), Art.226]

S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Commissioner-Certain categories of offences not to be compounded other than first offence-Wilful failure to file returns in due time-“First offence” as defined in Guidelines-Failure to file return before due date for assessment year 2013-2014 despite issue of notice for not filing in time for assessment year 2011-2012-Offence committed by assessee not first offence-Rejection of application in consonance with Guidelines; Guidelines for Compounding of Offences under Direct Tax Laws, 2008 (2015) 371 ITR 7 (St). [S. 139, 276CC279(2), Art. 226]