S. 10(37) : Capital gains-Agricultural land-Compensation for acquisition of agricultural land is held to be not liable to tax-Agricultural income cannot be assessed as cash credits [S. 2(14)(iii), 10(37)(ii), 45, 68, Gujarat Industrial Development Act, 1962, S. 16, Gujarat Municipality Act, 1963, S. 264A, Constitution of India, Art. 243P(e), 243Q]

S. 10(23C) : Educational institution-Ad-hoc disallowance at 10 percent-Held to be not justified-Van Rent-Contra entry-After Deduction of amount from both sides, turnover of assessee is below Rs. 1 Crore-Entitled to benefit.

S. 10(23C) : Educational institution-Association of persons-Registered with charity commissioner-AOP was formed to run and manage an English medium public school-Denial of exemption is not valid. [S. 2(31)(v), 10(23C(vi), Form No 56D, Bombay Public Trust Act, 1950]

S. 10(6) : Not a citizen of India-Salary to foreign citizen-Service passport issued by Government of Austria-Full-time employment with Austrian Embassy as a consultant in commercial section-Remuneration received is not taxable-DTAA-India-Australia. [S. 10(6)(ii), Art, 27, 34 of Vienna convention]

S. 10(4) : Non-resident-Interest received on NRE bank accounts-Capital gains on sale of shares-Unexplained cash credits-Amount received money from a company based in British Virgin Island-Matter remanded to the file of CIT(A)-Method of elimination of double taxation-Portuguese citizen-Interest wrongly charged-Does not amount to non-discrimination under Indo-Portuguese tax treaty-DTAA-India-Portugal. [S. 68, Art. 24(1)]

S. 10(2A) : Share income of partner-Profits from partnership in Limited Liability Partnership-Profit sharing ratio 95:5 – 20 years experience-Denial of exemption is not justified. [S. 2(31)(iv), 2(31)(vii)]

S. 10(2A) : Share income of partner-Cannot be added as taxable income.

S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Sale of software-Not taxable as royalty – DTAA-India-USA. [S. 90(2), Art. 12(3) 12(4)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Technical collaboration-Design and Engineering services-Through its two employees which were consumed in provision of services itself and nothing was ‘made available’ to TTL India or TML for afterwards use-Not chargeable to tax-Sale of software license and not for parting with copyright of software-Not taxable as Royalties-DTAA-India-USA. [S. 9(1)(vi), Art. 12(4)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Computer software-Fees for technical services-Sub-contracted certain overseas work in China to its wholly owned subsidiary-Liable to deduct tax at source-If rate of tax applicable under DTAA is lower than 20 per cent tax rate as prescribed under section 206AA, TDS has to be deducted at such lower rate even if non-resident deductee fails to furnish its PAN.-DTAA-India-China. [S. 9(1)(vii)(b), 195, 206AA, Art. 12]