S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-
Subscription fees for remote access to CRM application without any transfer of copyright are not “royalty” under Sec. 9(1)(vi) and not taxable—SLP dismissed-DTAA-India-Singappore. [Art. 12, Art. 136]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Consideration paid for transponder services-whether Royalty under Section 9(1)(vi) of the Act and/or Article 12 of the India-USA DTAA-Notice issued under SLP-Supreme could also ordered for stay of the order of Hon. Bombay High Court-DTAA-India-USA [S.195 Art. 12,Art. 136]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Payments to non-resident telecom operators for offshore interconnect/capacity are not “royalty”-Not liable to deduct tax at source-DTAA-India-Belgium. [S.201, Art. 12, Art. 136]

S. 2(14)(iii) : Capital asset-Agricultural land-Land not used for agricultural purposes-Self serving ledger entries-Property sold before starting agricultural activity-Failure to file affidavit under Rule 10 of the Income tax (Appellate Tribunal) Rules, 1963-High Court affirmed the order of Tribunal-SLP dismissed. [S. 45, Art. 136]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-
Rejection of discharge petition— Trial Court erred in treating 53 month delay as fatal—Foundational lack of territorial jurisdiction and invalid sanction make out a prima facie case for discharge under s. 245 of Cr. P.C-Criminal revision case was allowed. [S.276, 276CC, 278E, Cr. PC, 245]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax
-Established beyond reasonable doubt that non-payment of Income Tax dues was wilful and not on account of financial inability-Up held the conviction [S. 276(2)]

S. 271E : Penalty-Repayment of loan or deposit-Limitation-Reference made on 7th June, 2011-The order was barred by limitation which expired on 30th June, 2011-Penalty order dt. 30th Dec., 2011, was barred by limitation. [S. 275(1)(c)]

S. 264 : Commissioner-Revision of other orders-Not submitted any satisfactory explanation regarding the discrepancy at the time of assessment proceedings or at the time of penalty proceedings-Contention that only GP should be added to income was not accepted-Order of single judge rejecting the petition under section 264 against concealment penalty was affirmed.[S. 271(1)(c), Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Accrual of income-Holiday scheme-Refund not only advance but also surrendered value in case of non-utilization of scheme-Incurred liability and no income accrued to assessee on receipt of advance-No claim was made by the Department in the Corporate Insolvency Resolution Process proceedings-Order of High Court affirming the order of Tribunal is affirmed-SLP of revenue dismissed. [S. 4, 5, Art. 136]

S. 245 : Refunds-Set off of refunds against tax remaining payable-
Discharged 20 per cent of the tax demand-Entitle to stay-Pendency of rectification application-Respondent is directed to dispose of the refund application filed by the assessee and grant refund of Rs. 3,000,0000 along with interest. [S. 154,246A, 250, Art. 226]